To whom do committees typically report their activities?

• A. The general membership
• B. External auditors
• C. The board
• D. The staff

Answer: (B)

Committees exist to carry out tasks and bring results to those who govern the organization. The governing body—the board—is the group charged with oversight and decision-making, so it’s the main recipient of a committee’s reports. By presenting findings, progress, and recommendations to the board, committees help ensure that leadership has the information needed to guide policy, approve budgets, and fulfill fiduciary responsibilities. In practice, even specialized committees, such as an audit committee, coordinate with external auditors, but the formal channel for reporting remains to the board, with the auditors’ findings ultimately communicated to the board (and through the board to the organization’s members).