What is a controlled group of organizational entities?

The three elements

Two or more entities with a distinct existence; one common member stakeholder with ultimate control in relation to their governing bodies; and a group purpose set by that controller. Ownership alone is not enough if it does not reach the governing body, and control alone is not enough without a group purpose.

What it excludes

A network, alliance or federation where no member controls another's governing body is a group of organizations in the broader sense, but not a controlled group for this guidance.

How to test it

Record each element separately with its evidence: the entity list, the constituting documents or agreement that give the controller its right, and the group purpose statement. Where an element is uncertain, record a conditional answer rather than a yes.

What to record at the boundary

Write three rows for each entity: the entity and its governing body, the instrument that gives the controller its right, and the group purpose the controller has set. Add the date each was last tested and the person who tested it. Where the instrument is silent and practice supplies the control, record the practice and mark the answer conditional rather than closing the row.