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XII.4.B
Certification of Vouchers

 

SECTION OVERVIEW AND POLICIES

 

Section 110 of the State Finance Law requires vouchers to be certified or approved by the department head or his/her designee(s) for submission to the Comptroller for audit. The department head may authorize one or more officers or employees to designate others who may certify or approve vouchers on his/her behalf. A record of these designees and authorizers must be filed with the Comptroller.

 

Process and Document Preparation:

 

VOUCHER AUTHORIZER DESIGNATION

 

OSC defines the terms Department Head and Voucher Authorizer, as follows:

 

 

The Business Unit must maintain appropriate documentation supporting all designees authorized to approve vouchers (i.e., Voucher Authorizers), including those officers and employees who are authorized to designate others to approve vouchers. At a minimum, the Business Unit should maintain the original signatures of the Voucher Authorizer, and department head or authorizing designee. The Business Unit may use the AC852-S Voucher Authorizer Designation form to document the Voucher Authorizer designations. This documentation may be requested by the Office of the State Comptroller (OSC) for audit.

When a Business Unit’s department head changes, the new department head must repeat the process above and create new documentation within two weeks.

In addition, the Business Unit must electronically designate Voucher Authorizers in OSC’s Contacts Database. To do this, the Business Unit will classify the designee as a State Agency - Voucher Authorizer in this system. Please see Chapter XII, Section 4C – Updating Business Unit Certifiers for additional information. Any user with the Statewide Financial System security role of Finance Officer must be registered in this system as a State Agency – Voucher Authorizer.

 

CERTIFICATION OF VOUCHERS

 

As mentioned above, Voucher Authorizers are designated to certify or approve vouchers on behalf of a Business Unit. According to Title II, Part 6.5 of the New York Codes, Rules and Regulations (NYCRR), Business Units will submit vouchers to the OSC by an electronic transfer of information into the Statewide Financial System (SFS), either directly or indirectly, through the Business Unit’s financial management system. The Voucher Authorizer will certify the voucher by entering his or her unique identification and password, which identifies the Voucher Authorizer. This unique identification and password is provided by either (i) the SFS for those Business Units submitting information directly, or (ii) the Business Unit’s financial management system, for those Business Units submitting information indirectly.

This electronic voucher certification is equivalent to a conventional written certification by such officials. Whether certifying a voucher in the SFS or the Business Unit’s financial management system, the electronic certification will constitute the officials’ certification that the (i) payment is approved, (ii) information entered is correct and just, and (iii) goods or services rendered or furnished are for use in the performance of the official functions and duties of the Business Unit. Individuals are subject to the same penalties for improper electronic or written certifications.

Prior to certifying any voucher, the Voucher Authorizer should ensure the Business Unit has acceptable evidence of receipt and/or inspection on file.


BUSINESS CONTINUITY PLAN

In the event of an emergency where the SFS is not usable, only Voucher Authorizers that are on file with OSC would be able to manually submit vouchers for payment.

For any questions about certifying vouchers or designating that authority, please call (518) 402-4948 or email KM@osc.state.ny.us.

 

 

 

Guide to Financial Operations
REV. 06/20/2012