Final answer:
The Comptroller is responsible for certifying that the public's funds are in compliance with the restrictions set by Congress, which holds the power of the purse. Congress approves budgets and spending, while the Comptroller ensures legal compliance with those appropriations.
Step-by-step explanation:
The entity responsible for certifying that the public's funds are used legally and in accordance with the Purpose, Time, and Amount restrictions set by Congress is the Comptroller, or similar government official, depending on the specific structure of the government. As per the Constitution, no money can be drawn from the Treasury without an appropriation made by law, and Congress holds the power of the purse. This power includes producing a regular account of government spending and ensuring expenditures fall within the legal appropriations.
Once the President proposes the federal budget, it must go to Congress for the approval. The House of Representatives and the Senate play a pivotal role, with various committees determining appropriations for different portions of the budget before a joint conference committee reconciles any differences between the House and Senate versions.
The Constitution also mandates that spending cannot exceed the estimated revenues, and it is the role of the Comptroller to verify that any appropriations bill falls within available revenues before it is signed by the Governor or President. Therefore, while Congress makes the laws determining the allocation of funds, the Comptroller ensures the legal compliance of these appropriations.