Public Finance and Accountability (Scotland) Act 2000

18 Audit Scotland: accountable officer

(1) The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.

(2) The functions of the accountable officer are—

(a) those specified in subsection (3), and

(b) the duty set out in subsection (4);

and the accountable officer is answerable to the Parliament for the exercise of those functions.

(3) The functions referred to in subsection (2)(a) are—

(a) signing the accounts of the expenditure and receipts of Audit Scotland,

(b) ensuring the propriety and regularity of the finances of Audit Scotland, and

(c) ensuring that the resources of Audit Scotland are used economically, efficiently and effectively.

(4) The duty referred to in subsection (2)(b) is a duty, where the accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions specified in subsection (3), to—

(a) obtain written authority from Audit Scotland before taking the action, and

(b) send a copy of the authority as soon as possible to the person appointed under section 25(1) to audit an account of Audit Scotland.