In particular, the units that process payments under the direction of the certifying and disbursing officers should have in place effective internal control activities6 to ensure payments are legal, proper, valid, and accurate and that duplicate payments are avoided.
Internal control activities aren't needed by disbursing officers.
mnli hypothesis: Internal control activities aren't needed by disbursing officers. premise: In particular, the units that process payments under the direction of the certifying and disbursing officers should have in place effective internal control activities6 to ensure payments are legal, proper, valid, and accurate and that duplicate payments are avoided.