Certification and Payment of Contracts

For contracts involving goods supplied or work done, the payment voucher must carry certification that payment complies with the contract, that supplies have been received or the work properly performed. For payments on account, only the cost of work certified as performed may be claimed. Where a penalty or fine is deducted from a contract amount, only the net amount is paid and the deduction is credited to the appropriate revenue head.

Reference: Federal Government Financial Regulations, FR 412