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There may be scope for Parliament to reflect on how PSBs, specifically as accountable officers, are scrutinised. We are accountable to the SPCB for this element of our performance (including performance against budget and efficiency), assessed against the Scottish Public Finance Manual.
Since it receives funding in this way, the Commission’s accounts are covered within the Scottish Ministers’ duty under section 19 of the 2000 Act, and the Commission’s accounting and auditing duties under the 2018 Act are legally otiose.
The Committee also draws this instrument to the attention of the Parliament under reporting ground (j) for failure to comply with laying requirements in accordance with the laying requirements in section 28(2) of the Interpretation and Legislative Reform (Scotland) Act 2010.