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B-199967-O.M. 1 (1980-12-03)

handle is hein.gao/gaobadpuq0001 and id is 1 raw text is: UNITED STATES GOVERNMENT GENERAL ACCOUNTING OFCE /Iemo ran dum AUG 8 1280 131qqG -o'n oe.4 i TO General Counsel FROM Director, FOMS Division - D. L. Scanttebury suBjECr: Request for Opinion on Certification Requirements of Section 1311 of the Supplemental Appropriation Act, 1955 During our review of Defense procedures for recording, accounting for, and certifying obligations (code 903930), we identified several issues related to agencies year-end certification procedures, which have been discussed informally with Zichard Cambosos of your staff. Because these issues may affect the propose- nania-l-tegrity Act and the revised GAO Policy and Procedures lanual, Title VII, we would appreciate your response as soon as possible. CERTIFICATION REQUIREWNS Section 1311 of the Supplemental Appropriation Act of 1955 (31 U.S.C. 200), as amended, requires that agency heads certify, in writing, that any statement of obligations submitted to the Office of MIanagement and Budget or the Congress is accurate. Section 1311 (b) sLates that: Hereafter, in conjunction with the submission of all requests for proposed appropriations to the Office of Management and Budget, the head of each Federal agency shall report that any statement of obligations furnished therewith consists of valid obligations as defined in subsection (a) of this section. Section 1311 (c) states that: Each report made pursuant to subsection (b) of this section shall be supported by certification of the officials designated - by the head of the agency, and such certifications shall be supported by records evidencing the amounts which are reported -therein as having been obligated. Such certifications and records shall be retained in the agency in such form as to facilitate audit and reconciliation for such period as may be necessary for such purposes. The officials designated by the head of the agency to make certifications nmay not redelegate the responsibility.

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