Which of the following statements is TRUE about negligence as it applies to a Certifying Officer?

The statement regarding a Certifying Officer being presumed negligent when there is a fiscal irregularity is indeed true because it reflects the responsibility and expectations placed upon Certifying Officers in their roles. When a fiscal irregularity occurs, it indicates that there may have been a failure to adhere to proper fiscal management and oversight. In such cases, the burden often shifts to the Certifying Officer to demonstrate that they acted with due diligence and followed all necessary protocols. This presumption of negligence helps to ensure accountability within public financial management, thereby upholding standards of integrity and responsibility.

The other statements do not accurately represent the responsibilities and liabilities of a Certifying Officer. For instance, the idea that a Certifying Officer is never liable for errors in documentation is misleading, as they indeed have responsibility for accuracy in their duties. Furthermore, suggesting that a Certifying Officer cannot be presumed negligent under any circumstances fails to recognize the importance of their role in maintaining fiscal integrity. Lastly, the claim that a Certifying Officer is liable regardless of fiscal accuracy misrepresents the principle of accountability, which is intricately linked to the accuracy of the documentation and procedures followed.