When I was Accounts Servant as an MS I did it. When I was Secretary I did it myself. But we had a "good" time when we had ten elders and one of them was Accounts Servant and he did it for me for a while.
It depends on workload and number of appointed (and semi-competent) men.
At the moment in our hall the Secretary works secularly and the Accounts Servant is a retired MS. The accounts servant does.
Final responsibility for all things financial is the Secretary. (Well whole BoE as trustees actually)