A-51607, A-49009, June 3, 1942, 21 COMP. GEN. 1162
Highlights
Prescribed that the following certificate be used in lieu of all others by vendors and contractors in support of invoices or public vouchers covering purchases and services other than personal: "I certify that the above bill is correct and just. All conditions of purchase applicable to the transactions have been complied with. That State or local sales taxes are not included in the amounts billed." 2. It is the view of this office that the words "the above bill is correct and just' and "all conditions of purchase applicable to the transactions have been complied with" constitute a proper and sufficient warranty by the vendors and contractors that the prices billed are correctly within the applicable price ceilings established by the Office of Price Administration and do not exceed the maximum prices where such are involved.
A-51607, A-49009, June 3, 1942, 21 COMP. GEN. 1162
CERTIFICATION BY VENDORS AND CONTRACTORS OF MAXIMUM PRICES ON INVOICES OR PUBLIC VOUCHERS FOR PURCHASES AND SERVICES OTHER THAN PERSONAL, STANDARD FORM NO. 1034-REVISED
June 3, 1942
"To the Heads of Departments, Independent Establishments, and Others Concerned:
1. Circular letters of this office, dated August 15, 1941, and February 9, 1942, 21 Comp. Gen. 1160; 1161, prescribed that the following certificate be used in lieu of all others by vendors and contractors in support of invoices or public vouchers covering purchases and services other than personal:
"I certify that the above bill is correct and just; that payment therefor has not been received; that all statutory requirements as to American production and labor standards, and all conditions of purchase applicable to the transactions have been complied with; and that State or local sales taxes are not included in the amounts billed."
2. It is the view of this office that the words "the above bill is correct and just' and "all conditions of purchase applicable to the transactions have been complied with" constitute a proper and sufficient warranty by the vendors and contractors that the prices billed are correctly within the applicable price ceilings established by the Office of Price Administration and do not exceed the maximum prices where such are involved. Accordingly, no additional certificate or statement by the vendors and contractors with respect to maximum prices should be required in support of invoices or public vouchers covering purchases or services other than personal, since such additional certificates or statements would not furnish any conclusive evidence as to compliance with current regulations on ceiling prices.
3. It must be understood, however, that authorized certifying officers are not relieved of the responsibility to ascertain to their satisfaction that the prices billed are not in excess of maximum prices established in accordance with applicable price regulations and supplements thereto issued by the Office of Price Administration and available to all concerned.
Lindsay C. Warren, Comptroller General of the United States