# Scottish Parliamentary Commissions and Commissioners etc. Act 2010, Section 19: Accountable officer


(1) The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’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 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) the duty in subsection (3).
(3) Where the accountable officeris 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 Commissioner 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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Source: https://www.legislation.gov.uk/asp/2010/11/section/19 (the official version)
Page: https://openlegislation.uk/scottish-parliamentary-commissions-and-commissioners-etc-act-2010/section-19
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.