Annual TAOCO (COL) Refresher Training
Certifying Officers and Federal Law
1. What does Federal law say about certifying officers?
✅ DoD must use them, and they always have full pecuniary liability.
2. Which of the following statements is TRUE about negligence as it applies to a certifying officer?
✅ A certifying officer is presumed negligent when there is a fiscal irregularity.
3. Which of the following is a TRUE statement about receipts when filing a claim for payment?
✅ Receipts are mandatory for all lodging and expenses of $75 or more.
4. What is a certifying officer's maximum level of pecuniary liability with regards to erroneous
payments?
✅ The full dollar value of the erroneous payment less any amount recovered from the traveler.
5. To whom would you forward a request for an advance decision when faced with a questionable
payment?
✅ To your Component's General Counsel or DFAS (Defense Finance and Accounting Service).
6. Which of the following is NOT a means of clearing a certifying officer's pecuniary liability?
✅ The certifying officer shows that the investigation failed to prove negligence.
7. What is the best way for a certifying officer to prevent pecuniary liability?
✅ By only certifying travel documents that are legal, proper, and correct.
8. Which of the following is TRUE about Departmental Accountable Officials?
✅ They provide information to certifying officers.
Certifying Officers and Federal Law
1. What does Federal law say about certifying officers?
✅ DoD must use them, and they always have full pecuniary liability.
2. Which of the following statements is TRUE about negligence as it applies to a certifying officer?
✅ A certifying officer is presumed negligent when there is a fiscal irregularity.
3. Which of the following is a TRUE statement about receipts when filing a claim for payment?
✅ Receipts are mandatory for all lodging and expenses of $75 or more.
4. What is a certifying officer's maximum level of pecuniary liability with regards to erroneous
payments?
✅ The full dollar value of the erroneous payment less any amount recovered from the traveler.
5. To whom would you forward a request for an advance decision when faced with a questionable
payment?
✅ To your Component's General Counsel or DFAS (Defense Finance and Accounting Service).
6. Which of the following is NOT a means of clearing a certifying officer's pecuniary liability?
✅ The certifying officer shows that the investigation failed to prove negligence.
7. What is the best way for a certifying officer to prevent pecuniary liability?
✅ By only certifying travel documents that are legal, proper, and correct.
8. Which of the following is TRUE about Departmental Accountable Officials?
✅ They provide information to certifying officers.
