Record-keeping checklist

This record-keeping checklist promotes good record-keeping practice and supports charities to meet their obligations to the ACNC. It is an indicative list only and does not intend to be exhaustive.

Download this checklist as a fillable PDF:

 

Does your charity:

keep financial and operational records?

  • We have a policy about record-keeping which includes what records we keep, how we keep them securely and who is responsible.
  • We have records that show all of our financial transactions.
  • We have records that show our activities as a charity.

keep records in English or in a form that can be easily translated into English?

  • We can quickly translate our records into English if needed.

have a system or process for record-keeping?

  • We have a specific role in our charity responsible for record-keeping.
  • We have other staff/volunteers/board members who have had training on the record-keeping system and process.
  • We have a procedure that describes how our records (for example, written, print-outs, electronic, other?) are kept and secured and who is responsible for record-keeping.

keep records in a way that are readily accessible (easy to find)?

  • Our record keeping policy describes where our records will be kept and who is responsible.
  • Our record keeping procedure describes our filing system and how this is maintained.

secure any sensitive records?

  • Our record keeping policy describes how we keep sensitive records secure and who is authorised to access sensitive records.

back up any electronic records?

  • We keep a back-up of our records in a different and secure place to our computers.
  • Our cloud-based systems and records are secure and backed up.
  • We print out only the records we need to.

keep paper copies of important electronic records?

  • We organise paper records into files, boxes, folders or envelopes.
  • We separate different paper records into categories (bank statements, communication, bills, receipts).
  • We separate the paper records by reporting periods (financial years)?

keep all records for seven years?

  • Our record keeping policy includes the requirement to keep all records for seven years.
  • We have enough storage space (which may include electronic storage) to keep the records for seven years.

report to other regulatory bodies which have their own record-keeping requirements?

  • Our record-keeping policy recognises our other record-keeping compliance requirements under state or Commonwealth legislation, statutory contracts or accreditation requirements.
  • Our board receives at least an annual update of whether we are meeting record-keeping requirements or not.

If your charity can tick these off and follows good record-keeping practice it is likely to meet ACNC record-keeping obligations