The Department explained it was working with sub-regional groups to develop the railway plans for phases 1 and 2.43 The NAO reported these delivery boards—including the Liverpool–Manchester Railway Board and the White Rose Partnership—are attended by combined authority mayors and ministers. They do not have a decision-making role but can make recommendations to Ministers.44 36 C&AG’s Report, para 2.7 37 Q 15 38 Transport for the North (NPR0003) 39 Qq 15-16 40 Q 26 41 Q 26 42 C&AG’s Report, para 2.9 43 Q 26 44 C&AG’s Report, para 2.9 13