When used in relation to delegations of authority, a head of an agency is interpreted to mean the leader of an executive agency, as appointed by the President of the United States. Heads of agencies may include secretaries of departments, administrators of administrations, and commissioners of commissions. At the discretion of the Department of the Treasury's Chief Disbursing Officer, head of agency delegations may be accepted from lesser authorities in an agency, such as bureau heads and agency and/or bureau Chief Financial Officers.