Assisting State and Local Governments Balance Innovative Solutions for Consumer Directed Services with Fiscal Accountability WHAT IS A FISCAL INTERMEDIARY? A fiscal intermediary assists individuals to implement their own choices within available resources. It can help public agencies respond creatively and consistently to individual needs. A fiscal intermediary also assists individuals and their families with the burdens of labor and tax laws as they begin to serve as employers of their own support staff. Consumer directed services require a fiscal intermediary to manage individual budgets, serve as a Fiscal Employer/Agent and purchase services and supports.