PART 2 ACCOUNTABILITY AND AUDIT
Accountable officers
18 Audit Scotland: accountable officer
1
The Scottish Commission for Public Audit is to designate the Auditor General or a member of the staff of Audit Scotland as the accountable officer for Audit Scotland.
2
The functions of the accountable officer are—
a
those specified in subsection (3), and
b
the duty set out in subsection (4);
and the accountable officer is answerable to the Parliament for the exercise of those functions.
3
The functions referred to in subsection (2)(a) are—
a
signing the accounts of the expenditure and receipts of Audit Scotland,
b
ensuring the propriety and regularity of the finances of Audit Scotland, and
c
ensuring that the resources of Audit Scotland are used economically, efficiently and effectively.
4
The duty referred to in subsection (2)(b) is a duty, where the accountable officer considers that any action which the officer is required to take is inconsistent with the proper performance of the functions specified in subsection (3), to—
a
obtain written authority from Audit Scotland before taking the action, and
b
send a copy of the authority as soon as possible to the person appointed under section 25(1) to audit an account of Audit Scotland.