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Complete the charity governance tool to self-assess the steps your charity is currently taking to meet record-keeping obligations, and to identify any areas of improvement.

Make notes of any discussion or action items, and discuss them at your charity's next board or committee meeting. You can print or save your answers.

Record-keeping

Registered charities are required to maintain written financial and operational records. Records should be kept for seven years, in any format that is easy to find, including electronic forms. You don't need to provide these records to the ACNC unless requested. If operating overseas, you must also keep records of those activities.

For more information, see our guidance on keeping charity records and our record-keeping checklist.

Does your charity have a record-keeping policy?
Yes

Having a record-keeping policy helps your charity comply with ACNC and other regulatory requirements and demonstrates a reasonable step towards good governance.

No

Your charity should establish a record-keeping policy. A policy will guide you on what records to keep and how to keep them, ensuring good governance and compliance with ACNC and other regulatory requirements.

You should add an action item to discuss implementing a policy.

Does your policy include steps about data retention and destruction of appropriate information?
Yes

Your charity should have a data retention and destruction policy. This policy helps you meet legal and regulatory obligations, including the Australian Privacy Principles (APPs). It ensures you manage personal and sensitive information responsibly and keep it only as long as necessary.

Additionally, it ensures you securely destroy the information when it is no longer needed. This demonstrates good governance and respect for personal privacy, and can help minimise the impact of a data breach or cyber attack.

No

Your charity should consider developing a data retention and destruction policy. This helps ensure records are only kept for as long as needed and are disposed of securely and appropriately. A clear policy supports compliance with privacy laws and good information management practices. Please see our guidance on keeping charity records.

You should add an action item to discuss updating your policy.

Does your charity create and keep agendas for all committee/board meetings?
Yes

Creating and keeping meeting agendas helps your charity stay organised and clear about its decision-making. Agendas help make meetings structured, track important topics, and ensures transparency and accountability.

Keeping agendas shows good record-keeping and governance. It’s a good idea to keep agendas from board or committee meetings, as well as from any sub-committees your charity has.

No

Your charity should keep meeting agendas for its board, committees, and any sub-committees. Agendas make meetings organised and purposeful, and they document governance activities.

Creating and keeping an agenda helps with transparency, good decision-making, and meeting record-keeping rules. See our guidance on what other operational and financial records your charity should retain.

You should add an action item to discuss creating and keeping agendas.

Does your charity’s meeting agenda include, at a minimum, the following items?

Your charity should include key elements in its meeting agendas to show good governance and record-keeping.

If you miss items like the meeting's date, place, time, conflict of interest declarations, financial updates, or reviews of action items, it can affect transparency and accountability. This helps with thorough oversight and effective decision-making. Your charity can use our agenda template to help structure your meetings.

You should add an action item to review and update your agenda template to include these elements.

A good agenda should have key details like the meeting's date, place, and time, a section for declaring conflicts of interest, regular financial updates, and a review of action items.

This thorough approach shows a strong commitment to transparency, accountability, and effective governance. It ensures meetings are well-organised and important issues are addressed.

Does your charity create and keep detailed meeting minutes for all board or committee meetings?
Yes

Creating and keeping detailed meeting minutes for meetings ensures decisions and action items are recorded. This supports charity record-keeping obligations. You may wish to use our meeting minutes template to record your committee meetings.

No

It is important to create and keep meeting minutes as part of your charity’s records. Meeting minutes document decisions and action items. You can use our meeting minutes template to record your committee meetings.

You should add an action item to discuss creating and keeping minutes.

Does your charity’s meeting minutes include the following items?

Meeting minutes for a charity should be comprehensive and detailed to ensure transparency, accountability, and compliance with legal requirements.

If your charity does not include any of these items in meeting minutes, please consider if you are keeping sufficient charity records.

Including core details such as attendance, conflicts of interest, decisions made, and follow-up actions helps ensure accountability and good record-keeping. You can use our meeting minutes template to record your committee meetings.

You should add an action item to discuss the measures your charity should be taking.

These are all important items to include in minutes.

Meeting minutes for a charity should be comprehensive and detailed to ensure transparency, accountability, and compliance with legal requirements.

Your charity should consider what information is recorded in meeting minutes. Including core details such as attendance, conflicts of interest, decisions made, and follow-up actions helps ensure accountability and good record-keeping. You may wish to use our meeting minutes template to record your committee meetings.

Are minutes shared with Responsible People following the meeting?
Yes

Sharing meeting minutes with Responsible People following the meeting ensures transparency, accountability, and clear communication of decisions and action items.

This practice helps keep everyone informed and reinforces effective governance across the organisation.

No

Not sharing meeting minutes to Responsible People after a meeting can lead to miscommunication and a lack of accountability. It may result in missed action items and weaken the governance framework, so it is advisable to share minutes promptly.

You should add an action item to discuss sharing minutes after meetings.

Does your charity keep detailed financial records?
Yes

Having detailed financial records such as general ledgers, cash books, invoices, and stock records indicates a reasonable step for implementing good governance.

This practice supports transparency, accountability, and effective financial management, ensuring that all transactions are properly documented and auditable.

No

Without maintaining detailed financial records, your charity may face challenges in ensuring transparency and accountability. Inadequate record-keeping can negatively impact effective financial management and may expose the organisation to compliance and audit risks. Charities are required to keep financial records, in addition to operational records.

You should add an action item to discuss the record-keeping measures your charity should be taking.

Do your charity’s financial records:

If your charity’s financial records don’t cover its transactions and financial position, and don’t allow for financial statements to be prepared, please consider if your charity is keeping adequate financial records.

Accurate financial records are essential for meeting your charity’s legal obligations (including ACNC reporting and record-keeping obligations) and for preparing financial statements that reflect your charity’s true position. They also help demonstrate transparency and accountability to stakeholders.

You should add an action item to discuss the measures your charity should be taking.

Keeping accurate and complete financial records helps your charity meet its obligations under the ACNC Act and other relevant laws. It supports transparency, informed decision-making, and good financial management.

Well-maintained records also ensure your charity can prepare true and fair financial statements and meet any audit or review requirements. Your charity should regularly assess its financial records to ensure adequate records are being kept.

Does your charity keep operational records relating to its activities?
Yes

Keeping operational records such as project plans, evaluation reports, and contracts helps your charity demonstrate accountability and transparency. It supports effective decision-making and ensures your charity can show how its activities align with its charitable purpose.

These records also assist in evaluation impact and responding to audits or regulatory requests. See our guidance on keeping charity records.

No

Your charity should consider keeping operational records that relate to its activities. These records provide an evidence base for how your charity operates, support transparency and good governance, and helps meet ACNC and other regulatory obligations. See our guidance on keeping charity records.

You should add an action item to discuss the record-keeping measures your charity should be taking.

Does your charity work with third parties?
Yes

Charities often work with third parties to maximise their impact and resources. This can include partnerships with other not-for-profits, corporate entities, government bodies, and suppliers.

No

If your charity starts working with third parties, ensure that appropriate records are kept. This includes financial and operational records of the third party, as they relate to the charity.

Does your charity require financial and operational records to be provided by third parties it works with?
Yes

Requiring financial and operational records from third parties your charity works with can support transparency and help demonstrate that funds and resources are used appropriately and in line with your charitable purpose. This practice also helps your charity meet its reporting and accountability obligations.

No

Your charity should request relevant financial and operational records from third parties it works with, as they relate to charity operations. Doing so helps ensure that those third parties are using funds responsibly and for the intended charitable purpose.

You should add an action item to discuss the record-keeping measures your charity should be taking when working with third parties.

Does your charity take any other reasonable steps to demonstrate appropriate record-keeping?

If your charity does not take any of these steps, please consider if it is demonstrating sufficient record-keeping measures.

Strong record-keeping helps your charity comply with regulatory requirements, demonstrate good governance, and operate transparently.

You should add an action item to discuss the measures your charity should be taking.

These are all good steps to demonstrate appropriate record-keeping.

Strong record-keeping helps your charity comply with regulatory requirements, demonstrate good governance, and operate transparently.

It is important to regularly review your charity’s approach to record-keeping to ensure it is taking sufficient steps.

Action items and topics for further discussion:

If your charity has identified any additional steps you should consider taking to ensure good record-keeping, list them here. You can bring these notes to your next board or committee meeting to discuss further.

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