Schedule 1The office of Patient Safety Commissioner for Scotland

Part 5Accounts and accountability

I1I519Budget

1

The Commissioner must, before the start of each financial year—

a

prepare proposals for the Commissioner’s use of resources and expenditure during the year (a “budget”),

b

by such date as the Parliamentary corporation determines, send the budget to it for approval.

2

The Commissioner may, in the course of a financial year, prepare a revised budget for the remainder of the year and send it to the Parliamentary corporation for approval.

3

In preparing a budget or a revised budget, the Commissioner must ensure that the Commissioner’s resources will be used economically, efficiently and effectively.

4

A budget or a revised budget must contain a statement confirming that the Commissioner has complied with the duty under sub-paragraph (3).

I2I620Accountable officer

1

The Parliamentary corporation must designate the Commissioner or a member of the Commissioner’s staff as the accountable officer.

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 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 with the proper performance of the functions specified in sub-paragraph (2)(a) to (c), 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.

4

The accountable officer is answerable to the Scottish Parliament for the performance of the functions specified in sub-paragraph (2).

I3I721Accounts and audit

1

The Commissioner must—

a

keep proper accounts and accounting records,

b

prepare in respect of each financial year a statement of accounts, and

c

send a copy of the statement to the Auditor General for Scotland for auditing.

2

The Commissioner must comply with any direction from the Scottish Ministers in relation to the matters mentioned in sub-paragraph (1)(a) and (b).

3

The Commissioner must make the audited statement of accounts available, without charge, for inspection at all reasonable times.

I4I822Annual report

1

The Commissioner must, in respect of each financial year—

a

prepare and make publicly available a report on the Commissioner’s activities during that year, and

b

lay a copy of the report before the Scottish Parliament before the expiry of the period of 7 months beginning with the last day of that year.

2

The report must include—

a

a review of issues identified by the Commissioner in the financial year as being relevant to the Commissioner’s functions,

b

a review of the Commissioner’s activity in that year, including the steps taken in connection with each of the Commissioner’s functions, and

c

any recommendations by the Commissioner arising out of such activity.

3

The Commissioner must comply with any direction from the Parliamentary corporation in relation to the form and content of the annual report.