Scottish Parliamentary Commissions and Commissioners etc. Act 2010

19Accountable officerS

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(1)The Parliamentary corporation must designate [F1the Commissioner] or a member of the [F2Commissioner’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 [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 officer[F4is 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).

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