In the federal government, the official who certifies a payment is called a certifying officer. Under the law, this person “is responsible for the existence and correctness of the facts in the payment voucher he signs.” The officer is also “personally liable for the amount of any illegal, improper, or incorrect payment.”
Relief is possible for errors made in good faith. In 2007 an office of the Defense Logistics Agency asked for relief on behalf of one of its certifying officers. It concerned four payments totaling $402.81, among them restaurant lunches and coffee cups. The Government Accountability Office denied it.