86.This subsection states that the principal accountable officer of the Scottish Administration may allocate the following functions, among others, to accountable officers:
signing the accounts of the expenditure and receipts of the part of the Scottish Administration, or body or office-holder, in question,
ensuring the finances of that part, body or office-holder are managed properly and in accordance with statute, and
ensuring that the resources of that part, body or office-holder are used economically, efficiently and effectively.