What is the difference between a certifying officer and authorizing officer?

A certifying officer is responsible for verifying that goods or services have been received and that payment is appropriate, ensuring that financial transactions comply with regulations. In contrast, an authorizing officer has the authority to approve expenditures or contracts and may also set policy guidelines for financial transactions. Essentially, the certifying officer focuses on the accuracy of claims, while the authorizing officer focuses on the permission to incur costs. Both roles are crucial for maintaining financial integrity within an organization.