1. Bears presumption of negligence
✔️ CO Only
- Certifying Officers are presumed negligent in cases of fiscal irregularities or improper payments.
2. Liability lifted if official repays Government
✔️ CO & DAO
- Both COs and DAOs can have their liability removed if they repay the erroneous payment to the
government.
3. Criteria for relief of liability: investigation didn't prove negligence
✔️ DAO Only
- Only Departmental Accountable Officials can be relieved of liability if an investigation fails to
establish negligence.
4. Liability is for full value of erroneous payment
✔️ CO Only
- Certifying Officers face full pecuniary liability for any erroneous payments made.
5. Liability is limited by official's input
✔️ DAO Only
- Departmental Accountable Officials have limited liability that may depend on their specific input and
role.
6. Liability lifted if payee repays Government
✔️ CO & DAO
- Similar to point 2, liability may be lifted for both COs and DAOs when the payee, such as the traveler,
repays the erroneous payment.