CLG 006 Certifying Officer Practice Exam

The Disbursing Officer holds a crucial responsibility in the financial management process, which primarily involves the payment of funds. Their role is specifically tied to the disbursement of money only as provided by vouchers that are duly certified. This ensures that payments are made with appropriate authorization, safeguarding the integrity of financial transactions and compliance with established policies.

By focusing on the certification of vouchers before disbursing funds, the Disbursing Officer maintains a system of checks and balances, preventing unauthorized or erroneous payments. This responsibility is central to managing public funds, ensuring that expenditures are legitimate, documented, and align with budgetary constraints.

The other options, while related to financial roles, do not accurately describe the primary responsibility of the Disbursing Officer. Creating budget reports, monitoring financial policies, and approving expense reports involve different functions typically managed by various financial officers or departments that oversee the broader financial management and operational strategy.