Commentary on Sections Accountability Section 30: Accountable officer
47.This section requires the SPCB to designate either the Commissioner or a member of the Commissioner’s staff as the accountable officer. The functions of the accountable officer are set out in subsection (2) and include: the signing of the accounts; ensuring that the finances are kept in good order; and ensuring that resources are used economically, efficiently and effectively. Subsection (3) provides a degree of protection for an accountable officer who is not also the Commissioner should they be required to act in any way which is inconsistent with their responsibilities. Before any such action can be taken, the accountable officer must obtain written authority from the Commissioner and send a copy of the authority to the Auditor General for Scotland as soon as possible. Under subsection (4), the accountable officer is directly answerable to the Parliament for the exercise of those functions specified in subsection (2).