Which of the following is not a basic qualification to be appointed a Certifying Officer?

The chosen answer, which states that experience in handling payroll systems is not a basic qualification to be appointed as a Certifying Officer, is correct because the role of a Certifying Officer primarily revolves around ensuring that financial transactions are executed in accordance with legal, proper, and regulatory standards. The fundamental competencies required for this position focus on understanding financial regulations, managing financial transactions, and having general knowledge of financial integrity rather than having specific experience with payroll systems.

While familiarity with payroll is beneficial for many financial management roles, it is not a baseline requirement for a Certifying Officer. The emphasis is on ensuring compliance and accurate financial practices across a broader spectrum, rather than being limited to a specific function like payroll. Thus, qualifications such as knowledge of legal standards and the ability to manage transactions are more critical in fulfilling the responsibilities of a Certifying Officer.