Governance arrangements must cover all internal agency reporting lines and lines of accountability, including relevant agency boards or executive committees. For example the ‘sponsor’ may report directly to the agency head and minister, as well as to an internal agency executive committee, and to external advisory or steering groups; the project manager may report to the project ‘leader’ or directly to the ‘sponsor’ but may also be accountable to an ad hoc working group or task force. External reporting lines and accountability mechanisms must also be identified, including any relevant ministerial councils, committees, cross-jurisdictional or cross-portfolio bodies. It.