Checklist: 2014 Annual Information Statement

The checklist covers everything you will need to consider, do and have ready to complete the 2014 Annual Information Statement.

Before you start (optional)

Ask for charity information to be withheld (where relevant)

Log into the Charity Portal.

Ask if your charity can report on a period that is not 1 July to 30 June

Ask to keep your charity’s usual size (small or medium)

Apply to report as a group

Report using bulk lodgement

Before you start (recommended)

Read the 2014 Annual Information Statement guide

This includes every question that is asked in the Annual Information Statement

Confirm your charity's size - small, medium or large

Your size affects the financial information you need to provide in the Annual Information Statement.

Check your charity's entry on the ACNC Register

Check that the information is correct. If not, be sure to correct it in the Annual Information Statement or through the Charity Portal.

Provide your charity’s responsible persons’ details

You will be asked to provide details of a responsible person as part of the Annual Information Statement if you have not already done so. Save time and do it now. Log in to the Charity Portal.

Provide your charity’s governing document/s

You will be asked this as part of the Annual Information Statement if you have not already done so. Save time and do it now. Log in to the Charity Portal.

Check if your charity has an Annual Information Statement exemption or a financial report exemption

Make sure you are the right person to sign the Annual Information Statement

Work out if your charity can use any transitional reporting arrangements

Work out if your charity uses cash or accrual accounting

Decide which type of financial statement your charity needs to prepare: general purpose or special purpose (medium and large charities)

Documents to help you answer the questions

Your Charity Portal username and password

Annual report and project reports

These will help you answer questions about your charities activities, beneficiaries, employees and volunteers. There are opportunities to cut and paste from these documents into the Annual Information Statement. Alternatively, if these documents are online, you can link to them.

Organisational chart

This will help you when you are answering the question about employees and volunteers.

Pay As You Go (PAYG) payment summaries

This will help you when you are answering the question about employees.

Funder/donor/grant acquittal reports

This will help you answer questions about your charities activities and beneficiaries, as well as the optional questions about reporting to other agencies (which also ask you to estimate the number of hours spent reporting to other government departments and agencies).

Balance sheet and income statement for the reporting period

If you have this information you will be able to complete the financial information section. The item lines are in the 2014 Annual information Statement guide.

Documents to submit

Depending on you charity size and whether transitional reporting arrangements apply, you will need to upload different documents when completing the Annual Information Statement. Find out if your charity can use any transitional reporting arrangements.

Medium charities with no transitional reporting arrangements must submit: (optional for small charities)

  • financial statements for the reporting period
  • notes to the financial statements
  • responsible persons’ declaration about the statements and notes (responsible entities' declaration).
  • Reviewer’s report/Auditor’s report.

Large charities with no transitional reporting arrangements must submit: (optional for other sizes)

  • financial statements for the reporting period
  • notes to the financial statements
  • responsible persons’ declaration about the statements and notes (responsible entities' declaration).
  • Auditor’s report.

Before you submit

Check that all of the prepopulated information is correct

If there is an incorrect entry, correct it.

Check the financial information question total

For each charity, make sure the totals in the Annual Information Statement match the totals in their financial statements. The automatically generated subtotals and totals may take a few seconds to load.

After you submit

Prepare for next year

Record information

When your charity keeps good records, it makes reporting easier.

Review transitional reporting arrangements

Do you need to do anything to meet the reporting requirements for the 2015 reporting period? The ACNC’s transitional reporting arrangements are designed to help support you to understand and comply with your charity’s reporting obligations and what systems you will need to have in place to do this. You will need to work towards achieving these.