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(b)
(1)The Comptroller General may relieve a certifying official from liability when the Comptroller General decides that—
(A)the certification was based on official records and the official did not know, and by reasonable diligence and inquiry could not have discovered, the correct information; or
(B)
(i)the obligation was incurred in good faith;
(ii)no law specifically prohibited the payment; and
(iii)the United States Government received value for payment.
(2)The Comptroller General may deny relief when the Comptroller General decides the head of the agency did not carry out diligently collection action under procedures prescribed by the Comptroller General.
United States Government work; public domain under 17 U.S.C. § 105.