31 U.S. Code § 3325. Vouchers

(a) A disbursing official in the executive branch of the United States Government shall—

(1) disburse money only as provided by a voucher certified by—

(A)

the head of the executive agency concerned; or

(B)

an officer or employee of the executive agency having written authorization from the head of the agency to certify vouchers;

(2) examine a voucher if necessary to decide if it is—

(A)

in proper form;

(B)

certified and approved; and

(C)

computed correctly on the facts certified; and

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