Detailed Commentary on Sections in Part 5 Expenditure Section 138: Accounting officers for Assembly Commission
497.This section designates the Clerk of the Assembly (see section 26) as the principal accounting officer for the Assembly Commission (subsection (1)). Accounting officers are essentially responsible for the propriety and regularity of the finances within their remit, and for ensuring that the body of which they are the principal accounting officer uses its resources with economy, efficiency and effectiveness.
498.If there is a temporary vacancy in the office of Clerk, or if the Clerk is incapable as acting as principal accounting officer for the Assembly Commission – e.g. because of illness – HM Treasury can appoint a temporary replacement (subsection (2)).
499.The principal accounting officer may designate other members of the staff of the Assembly as additional accounting officers, to assist in the principal accounting officer’s role.