EPA Certification of Monthly Provisional Vouchers Concerning Cost-Type Contractors

The Environmental Protection Agency (EPA) requested an opinion on the acceptability of its proposed procedure whereby the EPA certifying officer would approve provisional payment of monthly vouchers to research and development contractors without prior review by other EPA employees, provided that mathematical and cumulative cost checks were made and an audit was performed during final contract settlement. GAO held that: (1) the certifying officer was statutorily responsible and accountable for the existence and correctness of contract vouchers and supporting documents and the legality of the proposed payment; (2) the proposed procedure would not be totally acceptable under the applicable statute, since only cumulative payments and mathematical calculations would be checked; and (3) EPA adoption of the Defense Contract Audit Agency's procedure for paying and auditing such vouchers would better protect the government's interest.