That's a complex question to answer. I think it depends on many factors. If I look at a government department, ultimately the deputy head is the accounting officer and is accountable for decisions that are made by the department. That being said, authorities are delegated in the public service, and every public servant who holds a delegated authority should appreciate what exercising that authority means. It comes with accountabilities and responsibilities.
If I turn to a Crown organization or the foundation, which are at arm's length from the government, then the board of directors kicks in, and it is really the responsibility of the board of directors to ensure the good stewardship of funds and to carry out the mandate of the organization.