The Board of Directors is the only governance policy-making body in a Girl Scout council with the power to establish council-wide policies and standards, which determine the parameters within which operation (management) decisions are made.

Governance decisions are broad policy decisions made by a volunteer Board of Directors to provide stability within a council and to give direction for the way Girl Scouting is implemented in the council jurisdiction. Governance decisions relate to strategic planning, fund development, fiduciary oversight (money), selection and performance evaluation of the Chief Executive Officer, policy-influencing systems, and organizational performance appraisal.