CLG 006 Certifying Officer Practice Exam

Prior to a 1996 legislative change, who was primarily liable for erroneous payments in the DoD?

1. Financial Auditors

2. Disbursing Officers

3. Budget Analysts

4. Contract Officers

The correct answer is: Disbursing Officers

The correct answer indicates that prior to the 1996 legislative change, disbursing officers were primarily liable for erroneous payments made in the Department of Defense (DoD). Disbursing officers play a crucial role in the financial operations of the DoD. They are responsible for the actual disbursement of funds, and as part of their duties, they had to ensure that the payments they made were accurate and based on valid obligations. As a result, if an erroneous payment occurred, the responsibility fell squarely on their shoulders, reflecting their central role in financial transactions. Venturing into the context of other roles, financial auditors are primarily responsible for ensuring that financial statements are accurate and compliant with regulations, rather than managing payments directly. Budget analysts focus on preparing, analyzing, and managing budgets, which is more about forecasting and allocating resources than executing payments. Contract officers are involved in the acquisition process and managing contracts, which does not directly pertain to the handling of payments. Therefore, the legal and operational framework placed the liability predominantly on disbursing officers prior to the changes enacted in 1996.