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A CBPA-based solution risks creating multiple lines of accountability for the BTP rather than the simpler and more direct accountability that will be provided by integration with Police Scotland. 69.
That means that, for the purposes of the Public Finance and Accountability (Scotland) Act 2000, the permanent secretary, as principal accounting officer, cannot appoint an accountable officer for Zero Waste Scotland.
As a result of this, sections 19, 21 and 22 of the Public Finance and Accountability (Scotland) Act 2000 will apply to Consumer Scotland, meaning that it must prepare, lay and arrange auditing of its accounts in line with that Act.