United States Government Glossary of Interagency and Associated Terms/accountable officer
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| accountable officer - An officer or employee who is designated as such or in possession of official funds. This individual is personally accountable for all funds advanced to or in possession of the individual until one of the following occurs - (1) The funds are returned to the U.S. disbursing officer (USDO), bureau, or cashier who advanced them; (2) The funds are deposited in the proper U.S. Government depositary account. The accountable individual may be granted relief if certain conditions are met. | (SOURCE - DOS/ USAID, FAH, 4 FAH-3 H-392) |
| accountable officer - Any U.S. Government officer or employee who by reason of his or her employment is responsible for or has custody of U.S. Government funds. An accountable officer is personally liable to the U.S. Government for any loss of the funds in his or her charge, regardless of fault, unless relief is granted or the loss is recovered. Accountable officers include such officials as authorized disbursing officers, certifying officers, collecting officers, cashiers, or consular officers and other employees who have custody of U.S. Government funds. | (SOURCE - DOS/ USAID, FAM, 4 FAM 414) |