Answer: The CEO (Chief Executive Officer) and the CFO (Chief Financial Officer) are the managers who would answer to a board of directors regarding the company's fiscal performance.
The CEO is responsible for the overall management of the company and the achievement of its goals, while the CFO is responsible for the financial management of the company, including financial reporting, budgeting, and forecasting.
Both of these managers have a critical role in ensuring that the company is meeting its financial objectives and reporting accurate and timely financial information to the board of directors.
Other senior managers, such as the COO (Chief Operating Officer) and the CMO (Chief Marketing Officer), may also provide input to the board on their respective areas of responsibility, but the CEO and CFO are typically the primary managers responsible for financial performance.