2.2 Responsibilities/reporting relationships
The enabling legislation for each Government Board established by statute should be examined to determine if the Government Board is accountable to a particular entity and if the Government Board is required to comply with specific reporting obligations.
The enabling legislation may require that the Government Board is responsible to the relevant department and/or portfolio Minister. The legislation may determine whether the Minister can intervene in Government Board decisions or policy, can give the Government Board directives, or set the strategic direction/policy direction of the Government Board.
It is also important to examine the internal/external auditing provisions in the Government Board's enabling legislation to determine whether the Auditor-General is required to be the external auditor of the Board's operations.
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