Water boards are established according to Section 28 of the Water Services Act, as separate legal institutions. The boards comprise board members to oversee the governance issues and assets and are required to be financially viable. The boards are also governed by other pieces of legislations such as the Public Finance Management Act, the Division of Revenue Act, the Municipal Finance Management Act and the Municipal Structures Act. Water boards are mainly mandated to provide bulk potable water to municipalities, customers and other water institutions within a designated area.