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Yes, because the permanent secretary is also the principal accountable officer and, in the role of principal accountable officer, has particular obligations under other parts of legislation.
The Scottish Ministers’ main roles are the approval of board member appointments, approving the location of the organisation, sending the statement of accounts to the Auditor General, and laying the audited accounts in Parliament.
The Ministers’ main roles are the appointment of members, approving the location of the organisation, sending the statement of accounts to the Auditors General and laying the audited accounts in parliament.