Under PL 104-106 of 1996, Certification equals which two concepts?

• A. Accountability and Liability
• B. Responsibility and Liability
• C. Accountability and Responsibility
• D. Duty and Liability

Answer: (A)

Certification under PL 104-106 ties directly to being answerable for how funds are used and risking the consequences if they’re mishandled. When a official certifies that a disbursement is valid and proper, they are taking on accountability—the duty to justify and explain how resources were used. At the same time, there’s liability—the potential legal or financial consequences if those resources are misused or the certification is incorrect. This pairing, accountability and liability, is what certification embodies, rather than concepts like responsibility or duty alone.