Who is responsible for the correctness in supporting documents in a payment voucher?

Who is responsible for the correctness in supporting documents in a payment voucher?

• A. Finance Officer
• B. Auditor
• C. Program Manager
• D. Certifying Officer (CO)

Answer: (D)

Certifying that a payment voucher is correct and properly supported lies with the Certifying Officer. This role has the authority to validate that funds are available, the transaction is proper and allowable, and all required supporting documents are complete and accurate before payment is released. By signing, the Certifying Officer attests that the voucher has been reviewed for compliance with applicable laws, regulations, and agency policies, and that the amounts, vendors, and descriptions align with the supporting records. While other roles contribute to the process, they do not carry the formal certification authority for payments: a Finance Officer processes and disburses payments and maintains accounts; an Auditor reviews records for accuracy and compliance after the fact; a Program Manager oversees program execution and related expenditures but does not certify vouchers for payment.

Certifying that a payment voucher is correct and properly supported lies with the Certifying Officer. This role has the authority to validate that funds are available, the transaction is proper and allowable, and all required supporting documents are complete and accurate before payment is released. By signing, the Certifying Officer attests that the voucher has been reviewed for compliance with applicable laws, regulations, and agency policies, and that the amounts, vendors, and descriptions align with the supporting records.

While other roles contribute to the process, they do not carry the formal certification authority for payments: a Finance Officer processes and disburses payments and maintains accounts; an Auditor reviews records for accuracy and compliance after the fact; a Program Manager oversees program execution and related expenditures but does not certify vouchers for payment.