Financial Administration Act (R.S.C., 1985, c. F-11)

Act current to 2013-11-02 and last amended on 2013-07-15. Previous Versions

Definition of “accounting officer”

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.
Marginal note: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.

  • Marginal note: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.

  • Marginal note: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.