Certifying Officer Training
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This training provides new and experienced federal certifying officers (COs) and members of the federal payment management community with the content and skills needed to certify the validity of their payments, disbursed on behalf of their agency by the Fiscal Service. The training will also help COs and members of the payment management community understand their individual and agency responsibility and accountability for ensuring payments are legal, proper, and correct.
Effective November 1, 2018, Designees, who process payment requests for federal entities through Treasury, Fiscal Service, are required by Fiscal Service to complete the Fiscal Service Certifying Officer Training as part of each issuance of new or renewed credentials. The Designee must affirm completion of Fiscal Service Certifying Officer Training within 30 days prior to submission of the form. A certificate of completion is only available upon successfully passing the exam at the end of the training. The certificate of completion must be maintained by the Designee and must be provided upon request to Fiscal Service. Also, please take a screenshot of your “Passing Score” screen with the date showing in case proof of passing is required by Fiscal Service.
- A Certifying Officer (CO) must be a government employee.
- A Designated Agent (DA) must be a government employee.
- A Data Entry Operator (DEO) can be a government employee or contractor.
This training supplements the instructions found in the Treasury Financial Manual (TFM) at Volume I, Part 4A, Chapter 3000, Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service. More information on this requirement is available in this memorandum.
- How to use this Course
- Module A: History of the U.S. Treasury
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Duration: 30 minutes
Lesson 1: History of the U.S. Department of the Treasury
- Provides an introduction to Treasury’s mission
- Explains the genesis of Certifying Officers
Lesson 2: Laws Relevant to the Certification Process
- Provides an overview of key laws defining the responsibilities of certifying officers
- Explains who designates Certifying Officers
Lesson 3: Legislation Relevant to the Certifying Officer Role
- Provides insight into the history of Accountable Officers
- Explains the laws which created the certifying officer role
- Explains pecuniary liability
Lesson 4: The Increased Complexity in the Certification Process
- Explains the origins of accountability
- Details the increased complexity within the disbursement process
- Module B: The Certification Process
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Duration: 45 minutes
Lesson 1: The Roles in the Payment Certification Process
- Provides insight into the roles of the certification process
Lesson 3: Sources of Error in the payment approval process
- Explains the potential challenges to Certifying Officers
- Discusses how payments are certified at a Federal Shared Service Provider (FSSP)
Lesson 4: Approve or Reject
- Provides an examples of when Certifying Officers should reject payment
- Module C: Responsibilities of a Certifying Officer
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Duration: 45 minutes
Lesson 1: Roles in the Payment Certification Process
- Describes the various types of Accountable Officers
Lesson 2: The Responsibilities of a Certifying Officer
- Discusses responsibilities of Certifying Officers per 31 U.S.C. Section 3528
Lesson 3: Internal Control Mechanisms and Due Diligence
- Provides a high level overview of internal control
- Details management’s responsibility for internal controls per OMB Circular A-123
Lesson 4: Due Diligence
- Discusses what due diligence entails
- Explains the standards of relief
- Module D: Tools, Applications, and Assistance
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Duration: 45 minutes
Lesson 1: Treasury Processing Applications
- Details the various systems which may be used to certify payments
Lesson 2: The Significance of 15 Op: O.L.C. 80
- Explains the Department of Justice opinion regarding the relief of liability
Lesson 3: Relief from Liability
- Examines how a Certifying Officer may seek relief from liability
- Module E: Federal Shared Service Providers
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Duration: 30 minutes
Lesson 1: Policies Regarding the Use of Federal Shared Service Providers (FSSPs)
- • Explains the impact of OMB Memo M-13-08
Lesson 2: Federal Shared Service Providers
- Details why shared services are being utilized
- Identifies the current FSSPs
Lesson 3: The Impact of FSSPs on the Certification Process
- Details the roles and responsibilities for those working under a shared service arrangement
- Examines an example of a shared service certification process
Lesson 4: Responsibilities for Internal Controls under Shared Service Arrangements
- Provides detail into the responsibilities of internal control for customer and shared service agencies
- Module F: Internal Control
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Duration: 60 minutes
Lesson 1: Relying on Internal Control
- Explains the background for relying on internal controls to ensure the propriety of payment certifications
Lesson 2: Laws and Guidance Relevant to Internal Control
- Examines legislation relevant to systems of internal control
Lesson 3: Components of Internal Control
- Examines the five components of internal control as defined by “the Green Book”
- Module G: Payment Certification Systems
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Duration: 45 minutes
Lesson 1: Payment Certification Systems
- Explains what a payment certification system is and why payment certification systems are used
Lesson 2: How Certifying Officers and Designated Payment Processors (DPPs) Interact with Payment Certification Systems
- Explains how the Secure Payment System (SPS) is a type of Payment Certification System.
- Describes how Certifying Officers and Data Entry Operators (DEOs) interact with SPS.
Lesson 3: Payment System Controls
- Examines laws and guidance relevant to payment system controls
- Basic
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Lesson 1: Laws Relevant to the Certification Process
- Provides an explanation of pecuniary liability
- Details the Department of the Treasury’s disbursing authority
- Explains how Certifying Officers are authorized
Lesson 2: The Roles in the Payment Certification Process
- Provides insight into the roles of the certification process
Lesson 3: The Payment Certification Process
- Explains the potential challenges to Certifying Officers
- Discusses how payments are certified at a Federal Shared Service Provider (FSSP)
Lesson 4: Approve or Reject
- Provides an example of when Certifying Officers should reject payment
Lesson 5: The Responsibilities of a Certifying Officer
- Discusses responsibilities of Certifying Officers per 31 U.S.C. Section 3528
Lesson 6: Due Diligence
- Discusses what due diligence entails
- Explains the standards of relief
Lesson 7: The Significance of 15 Op: O.L.C. 80
- Explains the Department of Justice opinion regarding the relief of liability
Lesson 8: Relief of Liability
- Examines how a Certifying Officer may seek relief from liability
Lesson 9: The Impact of FSSPs on the Certification Process
- Provides detail into the roles and responsibilities for those working under a shared service arrangement
- Advanced
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Lesson 10: Laws and Guidance Relevant to Internal Controls
- Examines legislation relevant to systems of internal control
Lesson 11: Components of Internal Control
- Examines the five components of internal control as defined by the “Green Book”
Lesson 13: Do Not Pay
- Discusses improper payments and the Do Not Pay business center
- Examines laws and guidance relevant to payment system controls
Lesson 14: Payment Certification Systems (PCS)
- Explains what a payment certification system is and why they are used
Lesson 15: Laws, Regulation and Guidance Relevant to PCS
- Examines laws and guidance relevant to payment system controls
- How to use this course
- Basic
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Lesson 1: Laws Relevant to the Certification Process
- Provides an overview of key laws defining the responsibilities of Certifying Officers
Lesson 2: The Roles in the Payment Certification Process
- Provides insights into the roles of the certification process
Lesson 3: The Payment Certification Process
- Discusses the payment certification process
- Explains the potential challenges to Certifying Officers
Lesson 4: Approve or Reject
- Provide an examples of when Certifying Officers should reject Payment
Lesson 5: The Responsibilities of a Certifying Officer
- Explains the responsibilities of Certifying Officers per 31 U.S.C Section 3528
Lesson 6: Due Diligence
- Details management’s responsibilities for internal controls per OMB Circular A-123
- Discusses what due diligence entails
- Explains standards or relief
Lesson 7: The Significance of 15 Op: O.L.C. 80
- Explains the Department of Justice opinion regarding relief of liability
Lesson 8: Relief of Liability
- Examines how a Certifying Officer may seek relief from liability
Lesson 9: The Impact of FSSPs on the Certification Process
- Details why shared services are being utilized
- Details the roles and responsibilities for those working under a shared service arrangement
- Advanced
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Lesson 10: Laws and Guidance Relevant to Internal Controls
- Examines legislation relevant to systems of internal control
Lesson 11: Components of Internal Control
- Examines the five components of internal control as defined by the “Green Book”
Lesson 13: Payment System Controls
- Laws driving the Payment Certification Process
- Examines laws and guidance relevant to payment system controls
- Glossary of Terms
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The glossary of terms provides explanations and definitions of key terms used in the Certifying Officer Training.
- Job Aids
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Memorandum of Understanding/Service Level Agreement
- Explains different types of agreements that define relationships between shared service providers and customer agencies
- Case Studies
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Statute of Limitations and Amounts to Repay
- Uses scenarios to explain concept of liability and relief
Last modified 05/13/24