16(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 sub-paragraph (3).
17(1)The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’s staff as the accountable officer.
(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 (3).
(3)The duty referred to in sub-paragraph (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 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.
(4)The accountable officer is answerable to the Scottish Parliament for the performance of the functions specified in sub-paragraph (2).
18(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 from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b).
(3)The Commissioner must make the audited statement of accounts available, without charge, for inspection by any person upon request.