Federal law specifically addresses “departmental accountable officials” in 10 U.S.C. § 2773a, which applies to the Department of Defense. In short, it allows the Secretary of Defense to designate certain DoD personnel who can be held personally, financially liable for certain improper payments.

Who they are

• A departmental accountable official is a DoD civilian employee or member of the armed forces, designated in writing, who is responsible for providing information, data, or services that a certifying official relies on to approve vouchers for payment.

• Only personnel who are not already otherwise “accountable” under other federal statutes (such as certifying or disbursing officers under title 31) can be designated as departmental accountable officials.

What the law says they do

• Their official role is to support the payment certification process by supplying the underlying information (for example, documentation about goods received, travel, or contract performance) on which the certifying officer bases the decision to certify a payment.

• They operate as part of internal controls over public funds, especially in areas like purchase cards, travel, and contract payments, helping ensure that vouchers are accurate, legal, and properly supported.

Personal financial (pecuniary) liability

• The statute authorizes the Secretary of Defense to impose personal monetary liability on a departmental accountable official if an “illegal, improper, or incorrect” DoD payment results from the information, data, or services that official provided and the certifying official directly relied on that information.

• This pecuniary liability is “joint and several” with any other officer or employee who is also legally liable for the same loss, and it is applied in the same manner and to the same extent as for accountable officials under subtitle III of title 31 (federal financial management laws).

Designation and oversight

• The Secretary of Defense (or delegated authorities, such as DoD component heads) designates departmental accountable officials in writing and may also terminate such designations.

• Their performance and compliance are subject to oversight, including reviews, audits, and potential enforcement actions, consistent with broader federal requirements for financial integrity and accountability in managing public funds.