Certifying Officer Training
This training provides new and experienced federal certifying officers (COs) and members of the federal payment management community with the content and skills needed to certify the validity of their payments, disbursed on behalf of their agency by the Fiscal Service. The training will also help COs and members of the payment management community understand their individual and agency responsibility and accountability for ensuring payments are legal, proper, and correct.
Effective November 1, 2018, Designees, who process payment requests for federal entities through Treasury, Fiscal Service, are required by Fiscal Service to complete the Fiscal Service Certifying Officer Training as part of each issuance of new or renewed credentials. The Designee must affirm completion of Fiscal Service Certifying Officer Training within 30 days prior to submission of the form. A certificate of completion is only available upon successfully passing the exam at the end of the training. The certificate of completion must be maintained by the Designee and must be provided upon request to Fiscal Service. Also, please take a screenshot of your “Passing Score” screen with the date showing in case proof of passing is required by Fiscal Service.
- A Certifying Officer (CO) must be a government employee.
- A Designated Agent (DA) must be a government employee.
- A Data Entry Operator (DEO) can be a government employee or contractor.
This training supplements the instructions found in the Treasury Financial Manual (TFM) at Volume I, Part 4A, Chapter 3000, Requirements for Scheduling Payments Disbursed by the Bureau of the Fiscal Service. More information on this requirement is available in this memorandum.
User Track 1: Certifying Officers - Core
No previous CO training experience - Obtain CO certification
How to use this course
Total Duration: 10 minutes
How to use this course
How To Use This Course
- Explains how to navigate the course
History of the U.S. Department of the Treasury
Total Duration: 30 minutes
Lesson 1: History of the U.S. Department of the Treasury
Module A, Lesson 1
- Provides an introduction to Treasury’s mission
- Explains the genesis of Certifying Officers
Laws Relevant to the Certification Process
Lesson 2: Laws Relevant to the Certification Process
Module A, Lesson 2
- Provides an overview of key laws defining the responsibilities of certifying officers
- Explains who designates Certifying Officers
Legislation Relevant to the Certifying Officer Role
Lesson 3: Legislation Relevant to the Certifying Officer Role
Module A, Lesson 3
- Provides insight into the history of Accountable Officers
- Explains the laws which created the certifying officer role
- Explains pecuniary liability
The Increased Complexity in the Certification Process
Lesson 4: The Increased Complexity in the Certification Process
Module A, Lesson 4
- Explains the origins of accountability
- Details the increased complexity within the disbursement process
The Roles in the Payment Certification Process
Total Duration: 45 minutes
Lesson 1: The Roles in the Payment Certification Process
Module B, Lesson 1
- Provides insight into the roles of the certification process
The Payment Certification Process
Lesson 2: The Payment Certification Process
Module B, Lesson 2
- Discusses the payment certification process
Sources of Error in the payment approval process
Lesson 3: Sources of Error in the payment approval process
Module B, Lesson 3
- Explains the potential challenges to Certifying Officers
- Discusses how payments are certified at a Federal Shared Service Provider (FSSP)
Approve or Reject
Lesson 4: Approve or Reject
Module B, Lesson 4
- Provides an examples of when Certifying Officers should reject payment
Roles in the Payment Certification Process
Total Duration: 45 minutes
Lesson 1: Roles in the Payment Certification Process
Module C, Lesson 1
- Describes the various types of Accountable Officers
The Responsibilities of a Certifying Officer
Lesson 2: The Responsibilities of a Certifying Officer
Module C, Lesson 2
- The Responsibilities of a Certifying Officer
Internal Control Mechanisms and Due Diligence
Lesson 3: Internal Control Mechanisms and Due Diligence
Module C, Lesson 3
- Provides a high level overview of internal control
- Details management’s responsibility for internal controls per OMB Circular A-123
Due Diligence
Lesson 4: Due Diligence
Module C, Lesson 4
- Discusses what due diligence entails
- Explains the standards of relief
Treasury Processing Applications
Total Duration: 45 minutes
Lesson 1: Treasury Processing Applications
Module D, Lesson 1
- Details the various systems which may be used to certify payments
The Significance of 15 Op: O.L.C. 80
Lesson 2: The Significance of 15 Op: O.L.C. 80
Module D, Lesson 2
- Explains the Department of Justice opinion regarding the relief of liability
Relief from Liability
Lesson 3: Relief from Liability
Module D, Lesson 3
- Examines how a Certifying Officer may seek relief from liability
Policies Regarding the Use of Federal Shared Service Providers (FSSPs)
Total Duration: 30 minutes
Lesson 1: Policies Regarding the Use of Federal Shared Service Providers (FSSPs)
Module E, Lesson 1
- Explains the impact of OMB Memo M-13-08
Federal Shared Service Providers
Lesson 2: Federal Shared Service Providers
Module E, Lesson 2
- Details why shared services are being utilized
- Identifies the current FSSPs
The Impact of FSSPs on the Certification Process
Lesson 3: The Impact of FSSPs on the Certification Process
Module E, Lesson 3
- Details the roles and responsibilities for those working under a shared service arrangement
- Examines an example of a shared service certification process
Responsibilities for Internal Controls under Shared Service Arrangements
Lesson 4: Responsibilities for Internal Controls under Shared Service Arrangements
Module E, Lesson 4
- Provides detail into the responsibilities of internal control for customer and shared service agencies
Relying on Internal Control
Total Duration: 60 minutes
Lesson 1: Relying on Internal Control
Module F, Lesson 1
- Explains the background for relying on internal controls to ensure the propriety of payment certifications
Laws and Guidance Relevant to Internal Control
Lesson 2: Laws and Guidance Relevant to Internal Control
Module F, Lesson 2
- Examines legislation relevant to systems of internal control
Components of Internal Control
Lesson 3: Components of Internal Control
Module F, Lesson 3
- Examines the five components of internal control as defined by “the Green Book”
Control Activities
Lesson 4: Control Activities
Module F, Lesson 4
- Provides examples of control activities
Do Not Pay
Lesson 5: Do Not Pay
Module F, Lesson 5
- Discusses improper payments and the Do Not Pay Business Center
Payment Certification Systems
Total Duration: 45 minutes
Lesson 1: Payment Certification Systems
Module G, Lesson 1
- Explains what a payment certification system is and why payment certification systems are used
How Certifying Officers and Designated Payment Processors (DPPs) Interact with Payment Certification Systems
Lesson 2: How Certifying Officers and Designated Payment Processors (DPPs) Interact with Payment Certification Systems
Module G, Lesson 2
- Explains how the Secure Payment System (SPS) is a type of Payment Certification System.
- Describes how Certifying Officers and Data Entry Operators (DEOs) interact with SPS.
Payment System Controls
Lesson 3: Payment System Controls
Module G, Lesson 3
- Examines laws and guidance relevant to payment system controls
Automated vs. Manual Payment Entry
Lesson 4: Automated vs. Manual Payment Entry
Module G, Lesson 4
- Examines different methods of payment entry
Take the CO Exam
Take the CO Exam
Take the Certifying Officer Exam
User Track 2: Certifying Officers - Refresher
Prerequisite: Certifying Officers - Core - Obtain re-certification
Laws Relevant to the Certification Process
Lesson 1: Laws Relevant to the Certification Process
Basic, Lesson 1
- Provides an explanation of pecuniary liability
- Details the Department of the Treasury’s disbursing authority
- Explains how Certifying Officers are authorized
The Roles in the Payment Certification Process
Lesson 2: The Roles in the Payment Certification Process
Basic, Lesson 2
- Provides insight into the roles of the certification process
The Payment Certification Process
Lesson 3: The Payment Certification Process
Basic, Lesson 3
- Explains the potential challenges to Certifying Officers
- Discusses how payments are certified at a Federal Shared Service Provider (FSSP)
Approve or Reject
Lesson 4: Approve or Reject
Basic, Lesson 4
- Provides an example of when Certifying Officers should reject payment
The Responsibilities of a Certifying Officer
Lesson 5: The Responsibilities of a Certifying Officer
Basic, Lesson 5
- Discusses responsibilities of Certifying Officers per 31 U.S.C. Section 3528
Due Diligence
Lesson 6: Due Diligence
Basic, Lesson 6
- Discusses what due diligence entails
- Explains the standards of relief
The Significance of 15 Op: O.L.C. 80
Lesson 7: The Significance of 15 Op: O.L.C. 80
Basic, Lesson 7
- Explains the Department of Justice opinion regarding the relief of liability
Relief of Liability
Lesson 8: Relief of Liability
Basic, Lesson 8
- Examines how a Certifying Officer may seek relief from liability
The Impact of FSSPs on the Certification Process
Lesson 9: The Impact of FSSPs on the Certification Process
Basic, Lesson 9
- Provides detail into the roles and responsibilities for those working under a shared service arrangement
Laws and Guidance Relevant to Internal Controls
Lesson 10: Laws and Guidance Relevant to Internal Controls
Advanced, Lesson 10
- Examines legislation relevant to systems of internal control
Components of Internal Control
Lesson 11: Components of Internal Control
Advanced, Lesson 11
- Examines the five components of internal control as defined by the “Green Book”
Control Activities
Lesson 12: Control Activities
Advanced, Lesson 12
- Provides examples of control activities
Do Not Pay
Lesson 13: Do Not Pay
Advanced, Lesson 13
- Discusses improper payments and the Do Not Pay business center
- Examines laws and guidance relevant to payment system controls
Payment Certification Systems (PCS)
Lesson 14: Payment Certification Systems (PCS)
Advanced, Lesson 14
- Explains what a payment certification system is and why they are used
Laws, Regulation and Guidance Relevant to PCS
Lesson 15: Laws, Regulation and Guidance Relevant to PCS
Advanced, Lesson 15
- Examines laws and guidance relevant to payment system controls
PCS Automated vs Manual Payment Entry
Lesson 16: PCS Automated vs Manual Payment Entry
Advanced, Lesson 16
- Examines different methods of payment entry
Take the CO Exam
Take the CO Exam
Take the Certifying Officer Exam
User Track 3: Certifying Officers - Manager
No previous CO training experience
How to use this course
How to use this course
How to Use This Course
- Explains how to navigate the course
Laws Relevant to the Certification Process
Lesson 1: Laws Relevant to the Certification Process
Basic, Lesson 1
- Provides an overview of key laws defining the responsibilities of Certifying Officers
The Roles in the Payment Certification Process
Lesson 2: The Roles in the Payment Certification Process
Basic, Lesson 2
- Provides insights into the roles of the certification process
The Payment Certification Process
Lesson 3: The Payment Certification Process
Basic, Lesson 3
- Discusses the payment certification process
- Explains the potential challenges to Certifying Officers
Approve or Reject
Lesson 4: Approve or Reject
Basic, Lesson 4
- Provide an examples of when Certifying Officers should reject Payment
The Responsibilities of a Certifying Officer
Lesson 5: The Responsibilities of a Certifying Officer
Basic, Lesson 5
- Explains the responsibilities of Certifying Officers per 31 U.S.C Section 3528
Due Diligence
Lesson 6: Due Diligence
Basic, Lesson 6
- Details management’s responsibilities for internal controls per OMB Circular A-123
- Discusses what due diligence entails
- Explains standards or relief
The Significance of 15 Op: O.L.C. 80
Lesson 7: The Significance of 15 Op: O.L.C. 80
Basic, Lesson 7
- Explains the Department of Justice opinion regarding relief of liability
Relief of Liability
Lesson 8: Relief of Liability
Basic, Lesson 8
- Examines how a Certifying Officer may seek relief from liability
The Impact of FSSPs on the Certification Process
Lesson 9: The Impact of FSSPs on the Certification Process
Basic, Lesson 9
- Details why shared services are being utilized
- Details the roles and responsibilities for those working under a shared service arrangement
Laws and Guidance Relevant to Internal Controls
Lesson 10: Laws and Guidance Relevant to Internal Controls
Advanced, Lesson 10
- Examines legislation relevant to systems of internal control
Components of Internal Control
Lesson 11: Components of Internal Control
Advanced, Lesson 11
- Examines the five components of internal control as defined by the “Green Book”
Control Activities
Lesson 12: Control Activities
Advanced, Lesson 12
- Provides examples of control activities
Payment System Controls
Lesson 13: Payment System Controls
Advanced, Lesson 13
- Laws driving the Payment Certification Process
- Examines laws and guidance relevant to payment system controls