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Certifying Ocer Training

Glossary & Resource Guide for Certifying

Ocer Training

Glossary

Accountability

Being accountable means being responsible for knowing and accounting for the funds that

have been placed under your control. Accounting for these funds means that you know and

can show how much of those funds have been disbursed and how much remains, and that you

Secretary of the Treasury. Types of Accountable Ocers include Certifying Ocers, Disbursing

Ocers, Cashiers, Custodians, and Collecting Ocers.

Approving Ocial

This role includes the head of the Federal Entity, who provides assurance that internal controls

are designed and operating eectively over the payments being certied; the Contracting

Ocer who develops valid legal contracts; and the Contracting Ocer Representative (COR),

who validates the invoices that are provided to the DPP for processing.

Certifying Ocer

A Certifying Ocer is designated by the head of a federal entity in compliance with the

requirements outlined in the Treasury Financial Manual (TFM). Certifying Ocers are

Oce (GAO). The GAO is an independent, nonpartisan agency that works for Congress. Often

called the “congressional watchdog,” GAO investigates how the federal government spends

taxpayer dollars.

Designated Payment Processor (DPP)

DPPs are responsible for providing the Certifying Ocer with the supporting documents and

les needed to certify the payment of the applicable Federal Entity to the Department of the

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Certifying Ocer Training

Treasury. The role includes SPS Data Entry Operators (DEOs) and individuals responsible for

providing data, invoices, schedules of invoices, bulk les, and other supporting documentation

to Certifying Ocers. DPPs often perform reviews of accounting data and documents prior to

providing it to the Certifying Ocer. DPP titles vary based on the way their Federal Entities

cases, DPPs are expected to have a comprehensive knowledge of analytical tools as well as

information systems to review the appropriateness of a payment.

Disbursing Ocer

This role is an employee of the Federal Government, a Treasury Disbursing Ocer (TDO) or

non-Treasury Disbursing Ocer (NTDO), authorized to perform nancial transactions (deposit

collections, disburse checks, and transfer funds between agencies). NTDOs located overseas,

also referred to as USDOs, are authorized to disburse funds in both U.S. dollars and in foreign

currency.

Federal Shared Service Provider (FSSP) Certifying Ocer

FSSP Certifying Ocers certify payments on behalf of customer agencies. Depending on

An IAA is used to document reimbursable agreements; when one Federal agency pays another

Federal agency. OMB, the Oce of Federal Financial Management and the Department

of the Treasury (DOT), Federal Management Service have worked together to develop a

standard Interagency Agreement (IAA) form. It is composed of two parts. The General Terms

and Conditions Section is the partnership document of the recommended standard IAA that

sets the relationship between the parties, and is similar in substance to a MOU or MOA. The

Order Section contains specic information about the product(s)/service(s) being purchased

based on a bona de need, the buyer’s funding information, advance accounting methodology,

shipping information, and points of contact for the buyer and seller.

Memorandum of Understanding/Memorandum of Agreement (MOU/MOA)

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Certifying Ocer Training

responsibility to the certain parties involved in a detailed manner to alleviate any ambiguity of

who is to do what.

The Oce of Management and Budget (OMB)

The core mission of OMB is to serve the President of the United States in implementing his

vision across the Executive Branch. OMB is the largest component of the Executive Oce

of the President. It reports directly to the President and helps a wide range of executive

departments and agencies across the Federal Government to implement the commitments and

priorities of the President.

Pecuniary Liability

Accountable Ocers are trustees of the taxpayer and are pecuniarily liable for the physical

loss or improper disbursement of the funds for which they are accountable. Being pecuniarily

liable means that the Accountable Ocer must repay, out of his or her own money, any funds

are derived from Customer/Partner Agency requirements and need to match the service

provider’s capabilities. The SLA is part of an overall service management approach and serves

as a consistent interface to the business for all service and performance related issues. The

SLA is typically incorporated by reference in the IAA. This helps to ensure that the service

levels dened are part of the business arrangement between the shared service provider and

customers.

SPS Data Entry Ocer (DEO)

Certifying Ocers depend upon Designated Payment Processors (DPPs) to review available

supporting documentation and create the payment schedule for the CO to certify. Secure

Payment System (SPS) Data Entry Operators (DEOs) are an example of DPPs. SPS DEO

• Matching supporting documentation with transactions to be entered into SPS.

• Resolving discrepancies found between SPS and the entity’s nancial management tools/systems.

• Coordinating with vendors, CORs, or other individuals to resolve discrepancies with payments to be

processed.

• Communicating eectively and timely with the Certifying Ocer.

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Certifying Ocer Training

Successive Certication

If a payment is approved by more than one Certifying Ocial residing in both a FSSP and

a customer agency, the certication process is known as “successive certication”. In such

cases, pecuniary liability may attach to customer agency sta.

DOJ-OLC Department of Justice - Oce of Legal Counsel

PAM Payment Automation Manager

SAM Shared Accounting Module

SPS Secure Payment System

TAS Treasury Account Symbol

TOP Treasury Oset Program

U.S.C. United States Code

Res ources

31 U.S.C. Subtitle III – Financial Management, Chapters 33 (Depositing, Keeping, and Paying

Money) and 35 (Accounting and Collection) outline laws relevant to the Certifying Ocer role.

http://www.gpo.gov/fdsys/pkg/STATUTE-104/pdf/STATUTE-104-Pg2838.pdf

The Federal Managers Financial Integrity Act of 1982 (P.L. 97-255)

Certifying Ocer Training

The Federal Funding Accountability and Transparency Act (P.L. 109-282)

The Improper Payments Elimination and Recovery Act (P.L. 111-204)

The Improper Payments Elimination and Recovery Improvement Act of 2012 (P.L. 112-248)

The Federal Acquisition Regulation