Payment Voucher Signing, Certification and Authorised Signatories
The signature of the officer controlling a vote, or an officer signing for him, certifies the accuracy of every detail on the voucher. Responsibility includes confirming that services were performed; prices comply with contracts/approved scales or are fair and reasonable; authority was obtained; computations are correct; named payees are entitled; and purchased stores were taken on charge or correctly issued for immediate consumption where expendable. Officers authorised to sign payment vouchers must not be below Accountant I or Senior Executive Officer (Accounts), and the Accounting Officer must provide relevant specimen signatures and votes to the internal checking section, internal audit unit and Paying Officer.
Reference: Federal Government Financial Regulations, FR 410–411
Also covered in
Only originals of payment vouchers are to be signed in full in ink or ball pen by the certifying officer and payee; copies are to be initialled or stamped. Facsimile signature stamps must not be used, and any name stamp used on copies must be safeguarded. Each certificate must be separately signed. Duplicate and triplicate copies must be clearly marked and must not be accepted as payment vouchers.
Reference: FR 606–608