SCHEDULE 1The Commissioner for Children and Young People in Scotland
10Accountable officer
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
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
where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (4).
3
The accountable officer is answerable to the Parliament for the exercise of those functions.
4
The duty referred to in sub-paragraph (2)(d) 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 (2)(a) to (c), to—
a
obtain written authority from the Commissioner before taking the action; and
b
send a copy of that authority as soon as possible to the Auditor General for Scotland.