9(1)The chief executive is the accountable officer for the purposes of this paragraph.S
(2)The functions of the accountable officer are—
(a)signing the accounts of the expenditure and receipts of the Commission;
(b)ensuring the propriety and regularity of the finances of the Commission;
(c)ensuring that the resources of the Commission are used economically, efficiently and effectively;
(d)the duty mentioned in sub-paragraph (3).
(3)The duty is, where the accountable officer is required by the Commission to act in some way but considers that to do so would be inconsistent with the proper performance of the functions specified in sub-paragraph (2)(a) to (c), to—
(a)obtain written authority from the Commission before taking the action;
(b)send a copy of the authority as soon as possible to the Auditor General for Scotland.