AS 37.10.020 provides the authority requiring that accounting transactions be certified.
Certification is the formal approval of a document by a person in a position of authority.
I certify that the facts herein and on supporting documents are correct, that this transaction constitutes a legal charge against funds and appropriations cited, that sufficient funds are encumbered to pay this obligation or that there is a sufficient unencumbered balance in the appropriation cited to cover this obligation. I am aware that to knowingly make or allow false entries or alterations on a public record, or knowingly destroy, mutilate, suppress, conceal, remove or otherwise impair the verity, legibility or availability of a public record constitutes tampering with public records, punishable under AS 11.56.815-820 . Other disciplinary action may be taken up to and including dismissal. The affidavits must be accepted by and filed with the Division of Finance prior to performing certifying duties. The Division Director or Deputy Commissioner recommending the appointment of a person as certifying officer will sign as a recommending authority on the certifying officer's affidavit.