Types of Accountable Officers

(a)Certifying Officer. A person who certifies that payment vouchers are correct and ready for payment. The officer does not have physical possession of the funds. A certifying officer is responsible for the existence and correctness of the facts stated in the certificate or voucher or supporting papers, the legality of the proposed payment under the appropriation or fund involved, the correctness of the computations on the certified voucher, and making good to the government of Guam the amount of any illegal, improper or incorrect payment resulting from:

(1)any false, inaccurate or misleading certification made by the officer; or

(2)any payment prohibited by law or which did not represent a legal obligation under the appropriation or fund involved. COL10092012 CH. 14 ACCOUNTABILITY OF DISBURSING AND CERTIFYING OFFICERS

(b)Disbursing Officer. A disbursing officer is responsible for disbursing funds only upon, and in accordance with duly certified vouchers and is required to give bond in favor of the government of Guam pursuant to the provision of Article 2 of this Chapter, examining vouchers as necessary to ensure that they are in the proper form, duly certified and approved and correctly computed on the basis of the facts certified.

(c)Cashier. This person is appointed to perform limited cash disbursing functions or other cash-handling operations to assist a finance officer.

(d)Collecting Officer. This person is authorized to receive or collect money for the government.