Which documents must a certifying officer review before certifying claims?

The correct answer involves the certifying officer's responsibility to ensure that the claims being certified are valid and have the necessary documentation to support them. Claims, invoices, and contracts provide essential details regarding the financial obligations and services rendered, forming the basis of the amount being requested for payment. A thorough review of these documents helps confirm that the expenses are appropriate, authorized, and compliant with the relevant regulations and agreements.

Reviewing claims ensures that what is being requested matches the services or goods provided, invoices substantiate these claims with appropriate billing summaries, and contracts outline the terms and conditions that govern the financial transaction. This diligent review process is crucial for maintaining fiscal responsibility and integrity in government financial operations.

The other options, while important in various contexts, do not specifically align with the primary function of certifying claims. Corporate policies and quality audits address compliance and operational standards, expense reports and employee time sheets pertain more to internal accounting and employee compensation, and insurance documents and performance metrics focus on risk management and organizational performance rather than direct claim certification.