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

a. A Certifying Officer is presumed negligent when there is a fiscal irregularity.
b. An investigation must be held to determine whether a Certifying Officer was negligent.
c. An investigation cannot clear a Certifying Officer of charges of negligence.
d. An investigation is not necessary when a Certifying Officer is clearly negligent.