The principle that Ministers must account for the financial management of the Government to the House of Commons.
(Hurley, James Ross. 2006. "Responsibility, Accountability, and the Role of Deputy Ministers in the Government of Canada." In Restoring Accountability: Research Studies Vol. 3, edited by John Howard Gomey, 115-156. Ottawa: Commission of Inquiry into the Sponsorship Program & Advertising Activities, p. 135.)
Ministers are answerable but not accountable for the financial management of arms length agencies. Even though Parliament has conferred direct responsibility on Deputy Ministers, the accountability of a DM is to the Minister, not Parliament.