It depends on the province or territory.
I'll give you the most common example. The province's education ministry gives the school board money to spend on priority X or Y. Then, at the end of the process, the ministry has to answer to Canadian Heritage in a very lengthy report.
I commissioned a study of all those reports for all the school boards around the country. It takes an extremely smart person to figure out that we don't know where the money went, because the expenditures are grouped in broad categories that provide little detail. At the end of the day, there is precious little accountability.