Which of the following is NOT typically liable for losses under accountability practices?

The correct answer is that non-contractual volunteers are generally not held liable for losses under accountability practices. This is largely due to the nature of their involvement as volunteers; they do not have the same formal obligations or responsibilities as paid employees or contractors. Accountability practices often emphasize the roles of individuals who have official oversight or responsibility for guarding, managing, or tracking property and funds.

Accountable officers, contractors, and military personnel who have direct responsibilities typically undergo formal training and are expected to adhere to strict guidelines regarding the management of government property or resources. These individuals are directly accountable for losses as they have been entrusted with oversight duties. In contrast, non-contractual volunteers do not have a formal agreement or contractual obligation that would hold them to the same standards of accountability. Their varying levels of involvement and lack of direct oversight makes it unlikely that they would be held liable under typical accountability practices.