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Which personnel is typically not eligible to be appointed as a Certifying Officer?

  1. Departmental Accountable Officials

  2. Review Officials

  3. Disbursing Officers

  4. Financial Analysts

The correct answer is: Disbursing Officers

Disbursing Officers are typically not eligible to be appointed as Certifying Officers because their role involves the actual disbursement of funds, which creates a conflict of interest. The function of a Certifying Officer is to certify the legality, propriety, and correctness of payments before they are made. This requires independence from the disbursing function to maintain checks and balances within the financial management process of an organization. In contrast, Departmental Accountable Officials, Review Officials, and Financial Analysts usually engage in oversight, analysis, and validation of financial documents without being directly responsible for the distribution of funds. This separation of duties is crucial in maintaining the integrity and accountability of financial transactions, ensuring that no single individual has control over both the approval and disbursement of funds.