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Which entity monitors proper certification procedures?

  1. Internal Revenue Service

  2. Office of Management and Budget

  3. Defense Finance and Accounting Services

  4. Department of Justice

The correct answer is: Defense Finance and Accounting Services

The correct answer is the Defense Finance and Accounting Services (DFAS). DFAS plays a crucial role in managing the financial operations and ensuring compliance with financial regulations within the Department of Defense. This includes the oversight of certification procedures related to claims and payments, thus ensuring that financial transactions are executed properly and in accordance with federal standards. Other entities mentioned have different primary functions. For instance, the Internal Revenue Service focuses on tax collection and enforcement of tax laws, the Office of Management and Budget deals more with budgetary and management functions in the federal government rather than certification procedures, and the Department of Justice is primarily concerned with law enforcement and legal matters rather than financial certification matters.