Part 1F1THE COMMISSIONER FOR ETHICAL STANDARDS IN PUBLIC LIFE IN SCOTLAND

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Amendments (Textual)

Finance

19Accountable officer

1

The Parliamentary corporation must designate F2the Commissioner or a member of the F3Commissioner’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 F4Commissioner,

b

ensuring the propriety and regularity of the finances of the F4Commissioner,

c

ensuring that the resources of the F4Commissioner are used economically, efficiently and effectively, and

d

the duty in subsection (3).

3

Where the accountable officerF5is not the Commissioner and 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 F6Commissioner 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).

20Budget

C11

The F7Commissioner must, before the start of each financial year, prepare proposals for F8the Commissioner’s use of resources and expenditure during the year (a “budget”) and, by such date as the Parliamentary corporation determines, send the budget to the Parliamentary corporation for approval.

2

The F9Commissioner may, in the course of a financial year, prepare a revised budget for the remainder of the year and send it to the Parliamentary corporation for approval.

3

In preparing a budget or a revised budget, the F10Commissioner must ensure that the resources of the F10Commissioner will be used economically, efficiently and effectively.

4

A budget or revised budget must contain a statement that the F11Commissioner has complied with the duty under subsection (3).

21Funding

1

The Parliamentary corporation is to—

a

pay the remuneration and allowances of F12the Commissioner,

b

pay any expenses properly incurred by the F13Commissioner in the performance of F14the Commissioner’s functions, so far as not met out of sums received and applied by F15the Commissioner under section 12(5),

c

indemnify the F16... Commissioner in respect of any liabilities incurred by F17the Commissioner in the performance of F18the Commissioner's functions.

2

Subsection (1)(b) does not require the Parliamentary corporation to pay any expenses incurred by the F19Commissioner which exceed or are otherwise not covered by a budget or, as the case may be, a revised budget approved under section 20.

3

However, the Parliamentary corporation may pay those expenses.

22Accounts and audit

1

The F20Commissioner must, in accordance with any directions in that regard given by the Scottish Ministers—

a

keep proper accounts and accounting records,

b

prepare annual accounts in respect of each financial year, and

c

send a copy of the annual accounts to the Auditor General for Scotland for auditing.

2

If requested by any person, the F20Commissioner must make the audited accounts available, at any reasonable time, without charge and in printed or electronic form, so that they may be inspected by that person.