Who bears the primary fiscal liability for illegal, improper, or incorrect payments?

• A. They do not review vouchers.
• B. They delegate all responsibilities to the finance office.
• C. Their role is to certify vouchers and approve payments within their authority.
• D. They issue procurement contracts.

Answer: (C)

The key idea is that the person who certifies vouchers and approves payments within their authority holds the primary fiscal liability for illegal, improper, or incorrect payments. When they sign off on a voucher, they are affirming that the payment is legal, proper, accurate, and supported by funds and authority. That certification creates accountability; if a payment is wrong or unlawful, the certifier bears primary responsibility because they validated it in the system.

If someone doesn’t review vouchers at all, or simply defers everything to the finance office, there isn’t the same level of active accountability tied to the decision to disburse funds. Likewise, issuing procurement contracts is a different step in the process and does not by itself address the liability that comes from approving and certifying payments.