This record-keeping checklist promotes good record-keeping practice and supports charities in meeting their ACNC obligations. It is intended as a guide and is not meant to be an exhaustive list.

Download this checklist as a fillable PDF: Record-keeping checklist [PDF 302KB]

Does your charity:

Keep financial and operational records?

  • It has a policy about record-keeping that includes which records it keeps, how they are kept securely and who is responsible for doing so.
  • It has records that show all of its financial transactions.
  • It has records that show charity activities.

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

  • It can quickly translate its records into English if needed.

Have a system or process for record-keeping?

  • It has a specific role encompassing responsibility for record-keeping.
  • It has other staff, volunteers or board members who have had training on the record-keeping system and process.
  • It has a procedure that describes how records (for example: written, print-outs or electronic) are kept and secured, as well as who is responsible for record keeping.

Keep records in a way that are readily accessible?

  • Its record keeping policy describes where its records are kept and who is responsible for them.
  • Its record keeping procedure describes its filing system and how its is maintained.

Secure any sensitive records?

  • Its record keeping policy describes how sensitive records a kept securely, as well as who is authorised to access those records.

Back up any electronic records?

  • It keeps a back-up of records at a secure site located separately from its computers.
  • Its cloud-based systems and records are secure and backed up.
  • It prints out only the records it needs to.

Keep paper copies of important electronic records?

  • It organises paper records into files, boxes, folders or envelopes.
  • It separates different paper records into categories (bank statements, communication, bills, receipts).
  • It separates paper records by reporting periods (financial years)

Keep all records for seven years?

  • Its record keeping policy includes the requirement to keep all records for seven years.
  • It has enough storage space (including electronic storage) to keep records for seven years.

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

  • Its record keeping policy complies with state or Commonwealth legislation, statutory contracts or accreditation requirements.
  • Its board receives at least an annual update of whether it is meeting record-keeping requirements.

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