Information

Scottish Parliament election: 7 May. This site won't be routinely updated during the pre-election period.

Strategic commercial interventions - initiating companies in public ownership: standard operating procedures - part 2

Provides guidance on the critical factors needed to effectively monitor, support and manage non-departmental public bodies (NDPBs) and public bodies once under ministerial control. This supplements existing guidance rather than replacing it.


Glossary

Accountable Officers – have a personal responsibility for the propriety and regularity of the finances under their stewardship and for the economic, efficient, and effective use of all related resources. Accountable Officers are personally answerable to the Parliament for the exercise of their functions.

Portfolio Accountable Officers - are Directors-General responsible for the putting in place of appropriate framework documents for each SG Executive Agency, non-Ministerial office, and SG sponsored body, setting out the accountability arrangements and other relevant matters. Also, where considered appropriate to do so, recommending to the Principal Accountable Officer the designation of the senior full-time official as Accountable Officer for the sponsored body.

Principal Accountable Officer - The Permanent Secretary of SG is the most senior officer of SG and therefore is the Principal Accountable Officer (Principal AO) for the Scottish Administration in accordance with section 14 of the PFA Act. They are answerable to Parliament for the exercise of their functions like other AO’s, one of their key functions include designating Accountable Officers for “parts of the Scottish Administration” i.e.;

  • Directors-General (also known as Portfolio Accountable Officers as explained above)
  • the Crown Agent (for the Crown Office and Procurator Fiscal Service)
  • Chief Executives (or if appropriate or a senior officer/employee of the body) of SG Executive Agencies and Non- Ministerial Offices (NMOs)

The Principal AO also designates Accountable Officers “for other public bodies” (excluding the Scottish Parliament Corporate Body) the accounts of which are by law subject to audit by or under the control of the Auditor General for Scotland (AGS) (also known as sponsored bodies). The Principal Accountable Officer is also responsible for the removal of AO status if it is concluded that the AO is no longer a fit person to carry out the role

Contact

Email: SCADPMO@gov.scot

Back to top