19Accountable officer
(1)The Parliamentary corporation must designate a Commissioner or a member of the Commission’s staff as the accountable officer for the purposes of this section.
(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, and
(d)the duty in subsection (3).
(3)Where the accountable officer is required to act in some way but considers that to do so would be inconsistent with the proper performance of a function set out in subsection (2)(a) to (c), the accountable officer must—
(a)obtain written authority from the Commission before taking the action, and
(b)as soon as possible, send a copy of the authority to the Auditor General for Scotland.
(4)The accountable officer is answerable to the Parliament for the performance of the functions in subsection (2).