There could be a long debate here about the rules of the accounting officer vis-à-vis the minister's office. But I have to emphasize that under section 34, the minister or his designate must certify that the goods and services have been received. Then, on the role of the department and the accounting officer, once section 34 is signed off, under section 33 his chief financial officer must ensure that the funds flow in due course--it's not unlawful, and he's not blowing his vote.
When a minister or his designate has the authority to undertake these activities and make the determination, the role of the accounting officer is to ensure that when the services are rendered—and it must be the designate who informs the department that is so—pay must take place in an appropriate way under section 33 of the Financial Administration Act. That's basically how we see the accounting officer model working in this case.