Accountable officer 19 (1) The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’s staff as the accountable officer. 14 Disability Commissioner (Scotland) Bill Schedule 2—Investigations: Supplementary provisions on witnesses and documents (2) The functions of the accountable officer are— (a) signing the accounts of the expenditure and receipts of the Commissioner, (b) ensuring the propriety and regularity of the finances of the Commissioner, (c) ensuring that the resources of the Commissioner are used economically, efficiently 5 and effectively, and (d) where the accountable officer is not the Commissioner, the duty set out in sub-paragraph (3). (3) The duty referred to in sub-paragraph (2)(d) is a duty, where the accountable officer is required to act in a way that the accountable officer considers would be inconsistent 10 with the proper performance of the functions specified in sub-paragraph (2)(a) to (c), 1 to— (a) obtain written authority from the Commissioner before taking the action, and (b) send a copy of that authority as soon as possible to the Auditor General for Scotland. 15 (4) The accountable officer is answerable to the Scottish Parliament for the performance of the functions specified in sub-paragraph (2).