Thank you for the question.
Treasury Board sets the policies and defines the responsibilities for departments. Given the volume of procurement, controls are in place at various levels based on contract value, risk and complexity. Deputy heads of departments and heads of agencies are responsible for procurement activities in their organizations.
The Auditor General's report specifically mentioned the CBSA. It is the CBSA, in all of her recommendations, that bears responsibility for ensuring contracting practices are compliant with the policies that define the responsibilities for departments.
Approval from Treasury Board is only required for contracting values over certain dollar amounts or risk levels. The department heads and deputy heads bear responsibility for compliance, and we want to see compliance with Treasury Board guidelines.