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The ACNC conducts proportionate, risk-based monitoring how charities report to us. This reporting occurs through charities' Annual Information Statements and annual financial reports.

Our monitoring helps us identify trends and errors that charities make in their Annual Information Statements, and enables the ACNC to make evidence-based decisions when improving the Annual Information Statement.

From this monitoring we compile reports which explain and examine the trends and errors we identify.

This detailed report aims to explain some of the material issues and errors identified and the results of this compliance activity in relation to the 2014 financial reporting period.