(1)  A State entity, or an audited subsidiary of a State entity, is to have an accountable authority.

(2)  The Head of Agency is the accountable authority of –

(a) a State entity that is an agency; and

(b) subject to section 15(1) , any other State entity that forms part of that agency.

(3)  Subject to section 15(1) , the accountable authority of a State entity, other than a State entity referred to in subsection (2) , is the person or body (however described) having the general direction and control of, and the overall responsibility for, the operations of the State entity.

(4)  The accountable authority of an audited subsidiary of a State entity is the person or body (however described) having the general direction and control of, and the overall responsibility for, the operations of the audited subsidiary of the State entity.

(5)  In this section –

Head of Agency has the same meaning as in the State Service Act 2000 .