[Request for Decision on Provisions of 31 U.S.C. 3324 With Respect to Services Not Yet Performed]

A National Park Service certifying officer requested an opinion as to whether provisions of 31 U.S.C. 3324 prohibit the certification of payment vouchers for services not yet performed when the issued checks are held in escrow under government control until contract performance is complete. The question arose when the officer was asked to certify advance payment vouchers for the performers and judges in an annual festival prior to contract performance to avoid creating a financial hardship on the participants. GAO held that a statutory exception exists which permits such payments where the government's interest is adequately protected, the agency head has determined that the payment is in the public interest, and the payment does not exceed the unpaid contract price. GAO found that the advance certification of the vouchers met the exception criteria because: (1) the checks were adequately secured until the participants satisfied their contract obligations; the agency head had determined that the advance payments were in the public interest to facilitate the hiring of qualified participants; and (3) the advance vouchers were issued for the amount of the purchase order. Accordingly, the certification of the payment vouchers is legally permissible and would not subject the certifying officer to pecuniary liability if all other aspects of the vouchers were correct.