Part 1THE COMMISSIONER FOR ETHICAL STANDARDS IN PUBLIC LIFE IN SCOTLAND
Finance
19Accountable officer
(1)
(2)
The functions of the accountable officer are—
(a)
signing the accounts of the expenditure and receipts of the F3Commissioner,
(b)
ensuring the propriety and regularity of the finances of the F3Commissioner,
(c)
ensuring that the resources of the F3Commissioner are used economically, efficiently and effectively, and
(d)
the duty in subsection (3).
(3)
Where the accountable officerF4is 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 F5Commissioner 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).