Division 2 - Community & Welfare, incl. Charitable Organisations

  • Indicate the mission and objective of the organisation and whether this has changed in recent years.
  • indicate the types of services provided, statutory obligations and oversight.
  • the extent to which it engages in commercial activities and enterprises to supplement income.
  • Acknowledge the contribution of volunteers at all levels within the organisation, and the individual and corporate donors. The report should make a clear distinction between voluntary and paid positions.
  • Indicate fundraising policies and campaigns/appeals undertaken, including the revenue received and associated costs.
  • Provide details of internal controls for volunteer and paid personnel raising funds and allocating resources.
  • Discuss the extent of government co-funding of the organisation’s activities, including whether this co-funding has increased in proportion to overall fundraising income.
  • Comment on the percentage of funds spent on administration costs as opposed to in-the-field activities such as aid distribution.
  • Acknowledge the receipt of any government funding, or specific funding from other sources such as philanthropic trusts or foundations.
  • Outline any conditions which apply to contributions and how those conditions are met.
  • The five year summaries should include information on the number of clients or patients by service type or activity and by region. Charts, graphs or photographs should be utilised to illustrate this information.
  • Disclose any accreditations and government issued authorities or licences held and compliance with licensing requirements.
  • Include any reporting available to the public under fundraising regulations.
  • Include segment reporting that as a minimum looks at cost of raising funds, cost of administering operations and expenditure on the purpose for which the organisation is established.
  • Provide General Purpose Financial Statements as a minimum standard (some not-for-profit entities may not comply fully with Australian or New Zealand Accounting Standards
    because they are not designated as 'reporting entities')