Guam § 14106 - Types of Accountable Officers.

§ 14106. 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.

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4 GCA PUBLIC OFFICERS & EMPLOYEES

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.