Paragraph 14 Accountable officerF1

(1)

The Parliamentary corporation is to designate the convener, a member of the Board, or a member of the Board’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 convener, 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 Board,

(b)

ensuring the propriety and regularity of the finances of the Board,

(c)

ensuring that the resources of the Board 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 convener before taking the action, and

(b)

send a copy of that authority as soon as possible to the Auditor General for Scotland.

Annotations

Textual amendments

F1: Sch. inserted (1.4.2026) by Scottish Elections (Representation and Reform) Act 2025 (asp 4), ss. 69(7), 73(2) (with s. 71); S.S.I. 2025/260, reg. 3, sch. Pt. 2