Governance describes the role of persons or organizations with responsibility for overseeing the strategic direction of the entity and obligations related to the accountability of the entity. Governance is the way that rules, norms and actions are produced, sustained, regulated and held accountable. The policies in this section relate to the roles, responsibilities, authorities and structures in the operation and control over the financial management of the GNWT and Public Agencies. The Fiscal Responsibility Policy and the Planning and Accountability Framework form part of the governance structure; however, they are not included in the Financial Administration Manual.