(3) The board must publish the report and provide copies to the Auckland Council and the selection body. (4) The obligations of the board under the Public Finance Act 1989 are the responsibility of the members of the board. (5) The board is a public entity as defined in section 5 of the Public Audit Act 2001. Within the Local Government Act 2009, there is also a clear reference of the accountability of the IMSB regarding the Kāwana. The IMSB utilises a Tiriti o Waitangi audit that is carried out every three years and is an “assessment of Auckland Council’s performance in meeting its obligations under the Treaty of Waitangi and statutory responsibilities to Māori”.76 Audits are critical instruments that are used for accountability and may serve a greater purpose for broader approaches across the housing system and central government accountability to Māori within Te Tiriti context. Further, the Kāinga Strategic Action Plan provides an example of potential Crown and government accountabilities, by requiring measurable housing outcomes for Māori to be included in KPIs for leaders of relevant Crown entities77. 33