It is government policy that departments must exercise sound comptrollership. In 1997 the Treasury Board Secretariat established the Comptrollership
Modernization Initiative in order to strengthen management capabilities and accountability in the federal public sector. A clear, structured approach
coupled with strong commitment and support from senior management and the central agencies were viewed as prerequisites to the success of the initiative.
The Office of the Auditor General of Canada has expressed concern that controls for financial systems are still weak.

Volume 2: Accountability and Liability under the Financial Administration Act