A person who is appointed to perform limited cash disbursing functions or other cash-handling operations to assist a finance officer. See AR 37-103. A person who is authorized to receive or collect money for the government. B. An accountable officer is automatically liable when the loss occurs. A certifying officer is not liable unless an improper payment has been made on the basis of the certified voucher.
Liability arises automatically at the moment of the improper payment.
A disbursing officer, cashier, or other officer who has physical possession or control of government funds is automatically liable when the physical loss occurs or erroneous payment is made. Relief must be asked for all accountable officers. An accountable officer is only accountable for funds in the possession of the Government. Interest and penalty charges on amounts owed to the U.S. are not in its possession, so the officer is not liable for them. A time discount lost through failure to submit the voucher within the stated time is not within the possession of the Government.