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(introduced by section 42(12))
1The Commissioner and that officer’s staff are not to be regarded as servants or agents of the Crown or as having any status, immunity or privilege of the Crown; and the Commissioner’s property is not to be regarded as property of, or property held on behalf of, the Crown.
2(1)The Parliamentary corporation may make arrangements for the payment of pensions, allowances or gratuities to, or in respect of, any person who has ceased to hold the office of Commissioner and (without prejudice to that generality) may—
(a)make contributions or payments towards provision for such pensions, allowances or gratuities; and
(b)for the purposes of this sub-paragraph, establish and administer one or more pension schemes.
(2)The references in sub-paragraph (1) to pensions, allowances and gratuities include references to, as the case may be, pensions, allowances or gratuities by way of compensation for loss of office.
3(1)The Commissioner may appoint such staff, on such terms and conditions, as that officer may determine.
(2)The Commissioner may make arrangements for the payment of pensions, allowances or gratuities to, or in respect of, any person who has ceased to be a member of such staff and (without prejudice to that generality) may—
(a)make contributions or payments towards provision for such pensions, allowances or gratuities; and
(b)for the purposes of this sub-paragraph, establish and administer one or more pension schemes.
(3)The references in sub-paragraph (2) to pensions, allowances and gratuities include references to, as the case may be, pensions, allowances or gratuities by way of compensation for loss of employment.
(4)A determination under sub-paragraph (1) requires, and arrangements under sub-paragraph (2) require, the approval of the Parliamentary corporation.
4(1)The Parliamentary corporation is to designate the Commissioner or a member of that officer’s staff as the accountable officer for the purposes of this paragraph.
(2)The functions of the accountable officer are—
(a)those specified in sub-paragraph (3); and
(b)where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (4),
and the accountable officer is answerable to the Parliament for the exercise of those functions.
(3)The functions referred to in sub-paragraph (2)(a) 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; and
(c)ensuring that the resources of the Commissioner are used economically, efficiently and effectively.
(4)The duty referred to in sub-paragraph (2)(b) 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 (3), 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.
5(1)The Commissioner must—
(a)keep accounts; and
(b)prepare annual accounts in respect of each financial year,
in accordance with such directions as the Scottish Ministers may give that officer.
(2)The Commissioner must send a copy of the annual accounts to the Auditor General for Scotland for auditing.
(3)The financial year of the Commissioner is—
(a)the period beginning with the date on which the Commissioner is appointed and ending with 31st March next following that date; and
(b)each successive period of twelve months ending with 31st March.
(4)If requested by any person, the Commissioner must make available at any reasonable time, without charge, in printed or in electronic form, the audited accounts, so that they may be inspected by that person.
6The Commissioner may do anything which appears necessary or expedient for the purpose of, or in connection with, or which appears conducive to, the exercise of that officer’s functions; and without prejudice to that generality, may in particular—
(a)acquire and dispose of land and other property; and
(b)enter into contracts.