Accounting Officers: Guidance on Roles, Responsibilities and Appearances Before Parliamentary Committees 2007 - Annex A

16.3 In sections 16.4 and 16.5, “accounting officer”

  • (a) with respect to a department named in Part I of Schedule VI, means its deputy minister; and
  • (b) with respect to a department named in Part II or III of Schedule VI, means the person occupying the position set out opposite that name.

2006, c. 9, s. 259.

Accountability of accounting officers within framework of ministerial accountability

16.4 (1) Within the framework of the appropriate minister's responsibilities and his or her accountability to Parliament, and subject to the appropriate minister's management and direction of his or her department, the accounting officer of a department named in Part I of Schedule VI is accountable before the appropriate committees of the Senate and the House of Commons for

  • (a) the measures taken to organize the resources of the department to deliver departmental programs in compliance with government policies and procedures;
  • (b) the measures taken to maintain effective systems of internal control in the department;
  • (c) the signing of the accounts that are required to be kept for the preparation of the Public Accounts pursuant to section 64; and
  • (d) the performance of other specific duties assigned to him or her by or under this or any other Act in relation to the administration of the department.

Accountability of accounting officers within framework of ministerial accountability

(2) Within the framework of the appropriate minister’s responsibilities under the Act or order constituting the department and his or her accountability to Parliament, the accounting officer of a department named in Part II or III of Schedule VI is accountable before the appropriate committees of the Senate and the House of Commons for

  • (a) the measures taken to organize the resources of the department to deliver departmental programs in compliance with government policies and procedures;
  • (b) the measures taken to maintain effective systems of internal control in the department;
  • (c) the signing of the accounts that are required to be kept for the preparation of the Public Accounts pursuant to section 64; and
  • (d) the performance of other specific duties assigned to him or her by or under this or any other Act in relation to the administration of the department.

Appearance before committee

  • (3) The obligation of an accounting officer under this section is to appear before the appropriate committee of the Senate or the House of Commons and answer questions put to him or her by members of the committee in respect of the carrying out of the responsibilities and the performance of the duties referred to in subsection (1) or (2), as the case may be.

2006, c. 9, s. 259.

Written guidance from Secretary

16.5 (1) Where the appropriate minister and the accounting officer for a department named in Part I or II of Schedule VI are unable to agree on the interpretation or application of a policy, directive or standard issued by the Treasury Board, the accounting officer shall seek guid­ance in writing on the matter from the Secretary of the Treasury Board.

Referral to Treasury Board

(2) Where guidance is provided under subsection (1) and the matter remains unresolved, the appropriate minister shall refer the matter to the Treasury Board for a decision.

Copy to Auditor General

(3) A decision by the Treasury Board shall be in writing and a copy shall be provided to the Auditor General of Canada.

Cabinet confidence

(4) The copy of a decision provided to the Auditor General of Canada is a confidence of the Queen’s Privy Council for Canada for the purposes of any Act of Parliament.

2006, c. 9, s. 259.


Part I

  • Department of Agriculture and Agri-Food
    Ministère de l'Agriculture et de l'Agroalimentaire
  • Department of Canadian Heritage
    Ministère du Patrimoine canadien
  • Department of Citizenship and Immigration
    Ministère de la Citoyenneté et de l'Immigration
  • Department of the Environment
    Ministère de l'Environnement
  • Department of Finance
    Ministère des Finances
  • Department of Fisheries and Oceans
    Ministère des Pêches et des Océans
  • Department of Foreign Affairs and International Trade
    Ministère des Affaires étrangères et du Commerce international
  • Department of Health
    Ministère de la Santé
  • Department of Human Resources and Skills Development
    Ministère des Ressources humaines et du Développement des compétences
  • Department of Indian Affairs and Northern Development
    Ministère des Affaires indiennes et du Nord canadien
  • Department of Industry
    Ministère de l'Industrie
  • Department of Justice
    Ministère de la Justice
  • Department of National Defence
    Ministère de la Défense nationale
  • Department of Natural Resources
    Ministère des Ressources naturelles
  • Department of Public Safety and Emergency Preparedness
    Ministère de la Sécurité publique et de la Protection civile
  • Department of Public Works and Government Services
    Ministère des Travaux publics et des Services gouvernementaux
  • Department of Social Development
    Ministère du Développement social
  • Department of Transport
    Ministère des Transports
  • Department of Veterans Affairs
    Ministère des Anciens Combattants
  • Department of Western Economic Diversification
    Ministère de la Diversification de l'économie de l'Ouest canadien

Part II

Column I Column II
Department Accounting Officer
  • Atlantic Canada Opportunities Agency
    Agence de promotion économique du Canada atlantique
President
  • Canada Border Services Agency
    Agence des services frontaliers du Canada
President
  • Canada Emission Reduction Incentives Agency
    Agence canadienne pour l'incitation à la réduction des émissions
President
  • Canadian Environmental Assessment Agency
    Agence canadienne d'évaluation environnementale
President
  • Canadian Firearms Centre
    Centre canadien des armes à feu
Commissioner of Firearms
  • Canadian Food Inspection Agency
    Agence canadienne d'inspection des aliments
President
  • Canadian International Development Agency
    Agence canadienne de développement international
President
  • Canadian Security Intelligence Service
    Service canadien du renseignement de sécurité
Director
  • Canadian Space Agency
    Agence spatiale canadienne
President
  • Correctional Service of Canada
    Service correctionnel du Canada
Commissioner of Corrections
  • Economic Development Agency of Canada for the Regions of Quebec
    Agence de développement économique du Canada pour les régions du Québec
President
  • Financial Transactions and Reports Analysis Centre of Canada
    Centre d'analyse des opérations et déclarations financières du Canada
Director
  • National Parole Board
    Commission nationale des libérations conditionnelles
Chairperson
  • Northern Pipeline Agency
    Administration du pipe-line du Nord
Commissioner
  • Office of the Director of Public Prosecutions
    Bureau du directeur des poursuites pénales
Director of Public Prosecutions
  • Office of Indian Residential Schools Resolution of Canada
    Bureau du Canada sur le règlement des questions des pensionnats autochtones
Executive Director and Deputy Head
  • Office of Infrastructure of Canada
    Bureau de l'infrastructure du Canada
Deputy Head
  • Office of the Co-ordinator, Status of Women
    Bureau de la coordonnatrice de la situation de la femme
Co-ordinator
  • Parks Canada Agency
    Agence Parcs Canada
Chief Executive Officer
  • Privy Council Office
    Bureau du Conseil privé
Clerk of the Privy Council
  • Public Health Agency of Canada
    Agence de la santé publique du Canada
Chief Public Health Officer of Canada
  • Public Service Human Resources Management Agency of Canada
    Agence de gestion des ressources humaines de la fonction publique du Canada
President
  • Royal Canadian Mounted Police
    Gendarmerie royale du Canada
Commissioner
  • Statistics Canada
    Statistique Canada
Chief Statistician of Canada
  • Treasury Board
    Conseil du Trésor
Secretary

Part III

Column I Column II
Department Accounting Officer
  • Canada Employment Insurance Commission
    Commission de l'assurance-emploi du Canada
Chairperson
  • Canada Industrial Relations Board
    Conseil canadien des relations industrielles
Chairperson
  • Canada Revenue Agency
    Agence du revenu du Canada
Commissioner of Revenue
  • Canada School of Public Service
    École de la fonction publique du Canada
President
  • Canadian Artists and Producers Professional Relations Tribunal
    Tribunal canadien des relations professionnelles artistes-producteurs
Chairperson
  • Canadian Centre for Occupational Health and Safety
    Centre canadien d'hygiène et de sécurité au travail
President
  • Canadian Forces Grievance Board
    Comité des griefs des Forces canadiennes
Chairperson
  • Canadian Grain Commission
    Commission canadienne des grains
Chief Commissioner
  • Canadian Human Rights Commission
    Commission canadienne des droits de la personne
Chief Commissioner
  • Canadian Human Rights Tribunal
    Tribunal canadien des droits de la personne
Chairperson
  • Canadian Institutes of Health Research
    Instituts de recherche en santé du Canada
President
  • Canadian International Trade Tribunal
    Tribunal canadien du commerce extérieur
Chairperson
  • Canadian Nuclear Safety Commission
    Commission canadienne de sûreté nucléaire
President
  • Canadian Polar Commission
    Commission canadienne des affaires polaires
Chairperson
  • Canadian Radio-television and Telecommunications Commission
    Conseil de la radiodiffusion et des télécommunications canadiennes
Chairperson
  • Canadian Transportation Accident Investigation and Safety Board
    Bureau canadien d'enquête sur les accidents de transport et de la sécurité des transports
Chairperson
  • Canadian Transportation Agency
    Office des transports du Canada
Chairperson
  • Copyright Board
    Commission du droit d'auteur
Vice-chairman
  • Courts Administration Service
    Service administratif des tribunaux judiciaires
Chief Administrator
  • Financial Consumer Agency of Canada
    Agence de la consommation en matière financière du Canada
Commissioner
  • Hazardous Materials Information Review Commission
    Conseil de contrôle des renseignements relatifs aux matières dangereuses
President
  • Immigration and Refugee Board
    Commission de l'immigration et du statut de réfugié
Chairperson
  • Law Commission of Canada
    Commission du droit du Canada
President
  • Library and Archives of Canada
    Bibliothèque et Archives du Canada
Librarian and Archivist of Canada
  • Military Police Complaints Commission
    Commission d'examen des plaintes concernant la police militaire
Chairperson
  • NAFTA Secretariat - Canadian Section
    Secrétariat de l'ALÉNA - Section canadienne
Secretary
  • National Battlefields Commission, The
    Commission des champs de bataille nationaux
Secretary
  • National Energy Board
    Office national de l'énergie
Chairman
  • National Farm Products Council
    Conseil national des produits agricoles
Chairman
  • National Film Board
    Office national du film
Government Film Commissioner
  • National Research Council of Canada
    Conseil national de recherches du Canada
President
  • National Round Table on the Environment and the Economy
    Table ronde nationale sur l'environnement et l'économie
President
  • Natural Sciences and Engineering Research Council
    Conseil de recherches en sciences naturelles et en génie
President
  • Office of the Auditor General
    Bureau du vérificateur général
Auditor General
  • Office of the Chief Electoral Officer
    Bureau du directeur général des élections
Chief Electoral Officer
  • Office of the Commissioner for Federal Judicial Affairs
    Bureau du commissaire à la magistrature fédérale
Commissioner for Federal Judicial Affairs
  • Office of the Commissioner of Official Languages
    Commissariat aux langues officielles
Commissioner of Official Languages
  • Office of the Communications Security Establishment Commissioner
    Bureau du commissaire du Centre de la sécurité des télécommunications
Commissioner of the Communications Security Establishment
  • Office of the Correctional Investigator of Canada
    Bureau de l'enquêteur correctionnel du Canada
Correctional Investigator
  • Office of the Information Commissioner
    Commissariat à l'information
Information Commissioner
  • Office of the Privacy Commissioner
    Commissariat à la protection de la vie privée
Privacy Commissioner
  • Office of the Registrar of Lobbyists
    Bureau du directeur des lobbyistes
Registrar
  • Office of the Superintendent of Financial Institutions
    Bureau du surintendant des institutions financières
Superintendent of Financial Institutions
  • Patented Medicine Prices Review Board
    Conseil d'examen du prix des médicaments brevetés
Chairperson
  • Public Service Commission
    Commission de la fonction publique
President
  • Public Service Staffing Tribunal
    Tribunal de la dotation de la fonction publique
Chairperson
  • Public Service Labour Relations Board
    Commission des relations de travail dans la fonction publique
Chairperson
  • Registrar of the Supreme Court of Canada
    Registraire de la Cour suprême du Canada
Registrar
  • Registry of the Competition Tribunal
    Greffe du Tribunal de la concurrence
Registrar
  • Royal Canadian Mounted Police External Review Committee
    Comité externe d'examen de la Gendarmerie royale du Canada
Committee Chairman
  • Royal Canadian Mounted Police Public Complaints Commission
    Commission des plaintes du public contre la Gendarmerie royale du Canada
Commission Chairman
  • Security Intelligence Review Committee
    Comité de surveillance des activités de renseignement de sécurité
Chairman
  • Social Sciences and Humanities Research Council
    Conseil de recherches en sciences humaines
President
  • Transportation Appeal Tribunal of Canada
    Tribunal d'appel des transports du Canada
Chairperson