Which statement about Accountable Officials and Certifying Officers is true?

• A. They are pecuniarily liable for all illegal, improper or incorrect payments.
• B. They have no personal liability for payments.
• C. They are liable only for payments above a threshold.
• D. They are liable only for misstatements in reports.

Answer: (A)

Pecuniary liability for improper payments is the central idea. Accountable Officials and Certifying Officers are personally responsible to the government for the amount of any illegal, improper, or incorrect payment that they approve or certify. This personal liability is in place to enforce careful reviewing of disbursements and strict compliance with applicable laws and regulations. When a payment is illegal or improper and that payment was certified or authorized by someone in this role, they may be required to repay the government for the loss. The liability typically covers the amount of the improper payment, reinforcing accountability and encouraging diligent verification of each disbursement. The goal is to deter improper payments and strengthen internal controls, rather than to exempt officials from responsibility.