Which action is not part of the estate manager's responsibility related to expenditures?

The correct answer involves the understanding of the estate manager's role in financial oversight and responsibility. An estate manager is primarily tasked with managing an estate's finances responsibly and transparently. One of their core responsibilities is to ensure that expenditures remain within the approved budgetary constraints.

Exceeding the approved budget without proper consent is a significant breach of duty, as it undermines the governance structure meant to ensure financial accountability. Proper budgeting requires careful planning and adherence to pre-set limits, which is essential for ensuring the estate or trust's long-term viability.

In contrast, actions like documenting payroll transactions, evaluating expenses for potential savings, and keeping detailed records of all withdrawals are fundamental responsibilities that contribute to effective financial management. These tasks ensure that funds are tracked accurately and that there is opportunity for cost reduction, which are all aligned with the estate manager's duty to safeguard and manage the financial resources judiciously.