For the purposes of the finance law (within the meaning of the Public Governance, Performance and Accountability Act 2013 ):
(a) the following group of persons is a listed entity:
(i) the Inspector - General;
(ii) a person covered by subsection 32(1) of this Act; and
(b) the listed entity is to be known as the Office of the Inspector - General of Intelligence and Security; and
(c) the Inspector - General is the accountable authority of the Office of the Inspector - General of Intelligence and Security; and
(d) the persons referred to in paragraph (a) are officials of the Office of the Inspector - General of Intelligence and Security; and
(e) the purposes of the Office of the Inspector - General of Intelligence and Security include the functions of the Inspector - General referred to in sections 8, 9 and 9A.