Who is the individual responsible for ensuring the existence accuracy and legality?

Who is the individual responsible for ensuring the existence, accuracy, and legality of information on a Managing Account Billing Statement?

1. Resource Manager
2. Approving/Billing Official
3. Certifying Officer
4. Agency/Organization Program Coordinator

If transactions not made by the Cardholder appear on the Statement of Account, the Cardholder should dispute them with the card-issuing bank within how many days of the transaction date?