A-49009, APR. 2, 1958
Highlights
INDICATES THAT CERTAIN AGENCIES OF THE DEPARTMENTS OF THE NAVY AND AGRICULTURE ARE STILL REQUIRING CERTIFICATION OF INVOICES COVERING SALES MADE UNDER CONTRACT. NOR WILL IT BE CONSTRUED AS MITIGATING THEIR LIABILITY FOR ASSORTING FALSE. PENALTIES FOR WHICH ARE SET FORTH IN 18 U.S.C. 287.'. IT WILL BE NOTED THAT THIS SECTION DISCONTINUES ONLY THE REQUIREMENT OF THE GENERAL ACCOUNTING OFFICE FOR THE CERTIFICATION INDICATED AND SPECIFICALLY PROVIDES THAT THE ELIMINATION THEREOF DOES NOT DISPENSE WITH THE REQUIREMENT FOR SPECIFIC CERTIFICATION OF FACTS REQUIRED BY CERTAIN CONTRACTS. COPIES OF YOUR LETTER HAVE BEEN FORWARDED TO THE SECRETARIES OF THE NAVY AND AGRICULTURE WITH THE REQUEST THAT THE ATTENTION OF THE VARIOUS AGENCIES OF THEIR DEPARTMENTS BE INVITED TO THE PROVISIONS OF SECTION 5020.10.
A-49009, APR. 2, 1958
TO MR. D. F. COOKE, VICE PRESIDENT AND TREASURER, STANDARD OIL COMPANY:
YOUR LETTER OF FEBRUARY 20, 1958, INDICATES THAT CERTAIN AGENCIES OF THE DEPARTMENTS OF THE NAVY AND AGRICULTURE ARE STILL REQUIRING CERTIFICATION OF INVOICES COVERING SALES MADE UNDER CONTRACT, NOTWITHSTANDING THE PROVISIONS OF OUR GENERAL REGULATIONS NO. 134, DATED MARCH 11, 1957, RESCINDING OUR REQUIREMENT FOR SUCH CERTIFICATION.
SECTION 5020.10 OF TITLE 7, GENERAL ACCOUNTING OFFICE POLICY AND PROCEDURES MANUAL FOR GUIDANCE OF FEDERAL AGENCIES (FORMERLY CONTAINED IN GENERAL REGULATIONS NO. 134, DATED MARCH 11, 1957) PROVIDES AS FOLLOWS:
"5020.10 CONTRACTORS' AND VENDORS' CERTIFICATES. THE GENERAL ACCOUNTING OFFICE NO LONGER REQUIRES THAT A CERTIFICATE AS TO CORRECTNESS AND NONPAYMENT BE EXECUTED ON THE BILLS AND INVOICES OF CONTRACTORS AND VENDORS, WITH THE EXCEPTION THAT CARRIERS, OR OTHER CORPORATIONS, AGENCIES, OR PERSONS FURNISHING TRANSPORTATION AND ACCESSORIAL SERVICES TO THE GOVERNMENT MUST CONTINUE TO EXECUTE THE CERTIFICATES AS PROVIDED IN 5 GAO 2060.60 AND 5 GAO 3060.25 OF THIS MANUAL. PENDING THE EVENTUAL ELIMINATION OF THE CONTRACTORS' AND VENDORS' CERTIFICATES FROM ALL OTHER STANDARD VOUCHER FORMS, THE CERTIFICATES ON SUCH OTHER FORMS NEED NO LONGER BE EXECUTED. HOWEVER, THE ELIMINATION OF THIS REQUIREMENT DOES NOT DISPENSE WITH THE NECESSITY FOR THE SPECIFIC CERTIFICATION OF FACTS REQUIRED BY CERTAIN CONTRACTS.
"THE OMISSION OF THE CERTIFICATE FROM BILLS OR INVOICES SUBMITTED FOR PAYMENT TO GOVERNMENT AGENCIES DOES NOT IN ANY MANNER LESSEN THE RESPONSIBILITY OF CONTRACTORS AND VENDORS IN COMPLYING WITH ALL STATUTORY REQUIREMENTS APPLICABLE TO TRANSACTIONS WITH THE GOVERNMENT, NOR WILL IT BE CONSTRUED AS MITIGATING THEIR LIABILITY FOR ASSORTING FALSE, FICTITIOUS, OR FRAUDULENT CLAIMS AGAINST THE UNITED STATES, PENALTIES FOR WHICH ARE SET FORTH IN 18 U.S.C. 287.'
IT WILL BE NOTED THAT THIS SECTION DISCONTINUES ONLY THE REQUIREMENT OF THE GENERAL ACCOUNTING OFFICE FOR THE CERTIFICATION INDICATED AND SPECIFICALLY PROVIDES THAT THE ELIMINATION THEREOF DOES NOT DISPENSE WITH THE REQUIREMENT FOR SPECIFIC CERTIFICATION OF FACTS REQUIRED BY CERTAIN CONTRACTS. WHILE WE NO LONGER REQUIRE THIS CERTIFICATION FOR OUR AUDIT PURPOSES IT STILL COULD BE REQUIRED BY CONTRACT PROVISION OR ADMINISTRATIVE REGULATION. HOWEVER, COPIES OF YOUR LETTER HAVE BEEN FORWARDED TO THE SECRETARIES OF THE NAVY AND AGRICULTURE WITH THE REQUEST THAT THE ATTENTION OF THE VARIOUS AGENCIES OF THEIR DEPARTMENTS BE INVITED TO THE PROVISIONS OF SECTION 5020.10. WE HOPE THAT THIS ACTION WILL ELIMINATE THE DIFFICULTIES ENCOUNTERED IN YOUR DEALINGS WITH THE AGENCIES MENTIONED.