10(1)The Parliamentary corporation is to designate the Commissioner or a member of the Commissioner’s staff as 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 Commissioner;
(b)ensuring the propriety and regularity of the finances of the Commissioner;
(c)ensuring that the resources of the Commissioner are used economically, efficiently and effectively; and
(d)where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (4).
(3)The accountable officer is answerable to the Parliament for the exercise of those functions.
(4)The duty referred to in sub-paragraph (2)(d) is a duty, 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 the functions specified in sub-paragraph (2)(a) to (c), to—
(a)obtain written authority from the Commissioner before taking the action; and
(b)send a copy of that authority as soon as possible to the Auditor General for Scotland.