12. A performance and accountability agreement may be entered into by a minister and the director of an administrative unit in a department or body under the responsibility of the minister.
The deputy minister or chief executive officer concerned shall also be a party to the performance and accountability agreement to ensure that its content is integrated with the activities of the department or body and shall subscribe, in the exercise of his or her responsibilities, to the undertakings set out in the agreement.
The performance and accountability agreement shall include a description of the administrative unit.