The controls lever at the helm does two things. 1) as you move the lever forward it places the engine "in gear" for forward operation. 2) As you continue to move the lever forward it begins to open the throttle to increase engine and boat speed. Similarly, moving the lever backwards engages reverse. To see if things are working, remove the engine cover and have a helper move the lever forward while you watch the SHIFT linkage on the motor. It should move BEFORE the throttle linkage. Same applies in reverse. As the lever is moved further forward you should see the carburetor and timing linkage moving. If things are not moving as described, check for reversed, broken, or binding cables. It may also be a problem in the control box at the helm.