Accountability
28Strategic plans
1
The Commissioner must, in respect of each 4 year period—
a
prepare and publish a strategic plan, and
b
lay a copy of the plan before the Scottish Parliament before the beginning of the 4 year period to which it relates.
2
Before publishing a strategic plan, the Commissioner must consult on a draft of it with—
a
the Parliamentary corporation, and
b
such other persons as the Commissioner considers appropriate.
3
A strategic plan is a plan setting out how the Commissioner proposes to perform the Commissioner’s functions during the period covered by the plan and, in particular, setting out—
a
what the Commissioner’s objectives and priorities are for that period,
b
how the Commissioner proposes to achieve them,
c
what the timetable is for doing so, and
d
what the estimated costs are of doing so.
4
The Commissioner may, at any time, review and revise a strategic plan.
5
Where the Commissioner revises a strategic plan—
a
subsections (1) to (4) apply to the revised strategic plan as they apply to the original strategic plan,
b
the reference in subsection (1) to the 4 year period is to be read as a reference to the period to which the revised strategic plan relates.
6
In this section, “4 year period” means—
a
the period of 4 years beginning with 1 April next following the coming into force of this section, and
b
each subsequent period of 4 years.
29Budgets
1
The Commissioner must, before the start of each financial year—
a
prepare proposals for the Commissioner’s use of resources and expenditure during the year (a “budget”), and
b
by such date as the Parliamentary corporation determines, send the budget to it for approval.
2
The Commissioner 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 revised budget, the Commissioner must ensure that the Commissioner’s resources will be used economically, efficiently and effectively.
4
A budget or revised budget must contain a statement confirming that the Commissioner has complied with the duty under subsection (3).
30Accountable officer
1
The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’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 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 subsection (3).
3
The duty referred to in subsection (2)(d) is a duty, where the accountable officer is required to act in a way that the accountable officer considers would be inconsistent with the proper performance of the functions specified in subsections (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.
4
The accountable officer is answerable to the Scottish Parliament for the performance of the functions in subsection (2).
31Accounts and audit
1
The Commissioner must—
a
keep proper accounts and accounting records,
b
prepare in respect of each financial year a statement of accounts, and
c
send a copy of the statement to the Auditor General for Scotland for auditing.
2
The Commissioner must comply with any directions which the Scottish Ministers give the Commissioner in relation to the matters mentioned in subsection (1)(a) and (b).
3
The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.
32Annual report
1
The Commissioner must, in respect of each financial year—
a
prepare and publish a report on the Commissioner’s activities during that year, and
b
lay a copy of the report before the Scottish Parliament before the expiry of the period of 7 months beginning with the last day of that year.
2
The report must include—
a
a review of issues identified by the Commissioner in the financial year as being relevant to the use of biometric data for criminal justice and police purposes,
b
a review of the Commissioner’s activity in that year, including the steps taken to fulfil each of the Commissioner’s functions,
c
any recommendations by the Commissioner arising out of such activity.