The Scotland Act 1998 (Transitory and Transitional Provisions) (Finance) Order 1999

Accounting Officers

19.—(1) Subject to paragraph (2) below, the Secretary of State shall designate a member of his staff, a member of the staff of the Lord Advocate and a member of the staff of each person to whom sums are paid out of the Fund as, respectively, his, the Lord Advocate’s and that person’s principal accounting officer.

(2) Where sums are paid out of the Fund to any office-holder mentioned in paragraph (3) below, that office-holder shall be designated as his own principal accounting officer.

(3) Those office-holders are the Registrar General of Births, Deaths and Marriages for Scotland, the Keeper of the Registers of Scotland and the Keeper of the Records of Scotland.

(4) A principal accounting officer designated under this article shall have–

(a) with respect to the accounts and finances for the transitional financial year of the person in relation to whom he is designated; and

(b) in relation to the performance by persons designated as additional accounting officers under paragraph (5) below of their responsibilities as additional accounting officers,

the responsibilities which are from time to time specified by the Secretary of State.

(5) The Secretary of State may designate other members of the staff of any person in respect of whom a principal accounting officer is designated under paragraph (1) of this article as additional accounting officers of that person.

(6) An additional accounting officer designated under this article shall have, in relation to such of the accounts and finances for the transitional financial year of the person in relation to whom he is designated, the responsibilities which are from time to time specified by the Secretary of State.

(7) Subject to paragraph (8) below, the responsibilities that may be specified under this article with respect to a person’s accounts and finances include in particular–

(a) responsibilities in relation to the signing of accounts;

(b) responsibilities for the propriety and regularity of the person’s finances; and

(c) responsibilities for the economy, efficiency and effectiveness with which the person uses his resources.

(8) The responsibilities of the principal accounting officer and any additional accounting officer of the Secretary of State designated under this article shall relate only to such accounts as the Secretary of State is required to prepare by virtue of this Order and to such finances of the Secretary of State as relate to his relevant functions.

(9) Any person who–

(a) is, immediately before the principal appointed day, the principal accounting officer or an additional accounting officer of the Secretary of State designated under this article; and

(b) on that day becomes a member of the staff of the Scottish Ministers,

shall, with effect from the principal appointed day, be deemed to have been designated as the principal accounting officer or an additional accounting officer (as the case may be) of the Scottish Ministers and shall have the same responsibilities with respect to the accounts and finances of the Scottish Ministers as he had immediately before the principal appointed day as the principal accounting officer or an additional accounting officer (as the case may be) of the Secretary of State.