Accountable officer
12(1)The Parliamentary corporation is to designate the Commissioner or a member of the Commissioner’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 practicable to the Auditor General for Scotland.