Crown entity boards have overall responsibility for organisational performance and are accountable to the Minister and through the Minister to Parliament.
Definitions:
- Accountable: owed to the person who assesses performance and has authority to decide on rewards and sanctions.
- Answerable: owed to persons/agencies in so far as they exercise a statutory or delegated authority to make a legitimate and lawful request for information.

Resource for Preparation of Governance Manuals - Guidance for District Health Boards
The Board is responsible for the internal governance of the entity and undertakes its role within wider frameworks for planning and reporting, financial powers etc that apply to the Crown entity system.
Find out more:
Overarching expectations
Whole of Government directions
Enduring letter of expectations
It Takes Three: Operating Expectations Framework for Statutory Crown Entities
Planning and reporting
Appropriations and reportable outputs (The Treasury)
Good employer (Human Rights Commission)
Performance expectations - What is intended to be achieved? (The Treasury)
Performance expectations - How performance is assessed (The Treasury)
Preparing the annual report: Guidance and requirements for Crown entities (The Treasury)
Public sector PBE standards applicable after 1 July 2014 (External Reporting Board)
Strategic intentions and statements of intent (The Treasury)
Measuring performance and effectiveness for performance (Te Puni KÅkiri)
Statements of intent: Examples of reporting practice (Office of the Auditor-General New Zealand
Performance measurement advice and examples (the Auditor General)
Internal governance of the entity
Audit and risk committees (Office of the Auditor General)
Board Appointments and Induction Guidelines
Conflicts of interest (Office of the Auditor General)
Expenditure for public entities (Office of the Auditor General)
Induction modules for new board members
Procurement guidance for public entities (Office of the Auditor General)
Severance payments in the public sector (Office of the Auditor General)
View more on people and conduct expectations within entities
Financial powers
Crown Entities (Capital Charge Rules) Regulations 2011 (Legislation)
Guidance for Crown Entities: Financial Powers Provisions of the Crown Entities Act 2004 (The Treasury)
NOTE: Annexes are out-of-date
Training and development
Crown directors development programme (Massey University)
Key:
Rules
Tools
Other Information
Example
Internal link to other section
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