The developer.

I ended up firing a guy because he would not stop littering the code with crap like:

    // 2 lines added by I. Dee Ott Feb 12, 2005
    // increment i
    i++;
    // 1 line removed by I. Dee Ott, Feb 12, 2005
    // i = i + 1;

But also the actor or user role.

    // this function can only be run by admin

Is only true if enforced in some way.