Queensland Government Office of Fair Trading Information

• Summary of Incorporated Association Levels & Auditing Requirements

  • Table summarising classes of incorporated associations and auditing requirements.  ​

• Incorporated Associations

  • A guide to starting and operating an incorporated association in Queensland.

 

ACNC Information

• ACNC Charity Size & Revenue Criteria

  • A summary of charity size, reporting requirements and whether a review or audit is required for ACNC.  ​

• ACNC Governance Standards Section 45B

  • Australian Charities and Not-for-profits Commission Regulation 2013 Subdivision 45-B - Governance Standards.

• Keeping Your ACNC Information Up-to-date

  • Some guidelines about ensuring that your ACNC entity's profile is correct and current.

• Lessons on Reporting to the ACNC

  • Information back from the Australian Charities and Not-for-Profits Commission on irregularities in reporting from entities.

• Managing Conflicts of Interest - Guide for Charity Board Members

  • How Board Members can act in the best interest of the charity without personal interest conflicting with this responsibility.

 

Fraud - Protecting Your Organisation

• BDO Not-for-Profit Fraud Survey 2014

  • Useful information to raise awareness of the type of fraud that exists within the NFP sector, how fraud occurs and how to manage the risks.  ​

• Protect Your Charity From Fraud - the ACNC's Guide to Fraud Prevention

  • ACNC information on some risks that charities can be vulnerable to, and practical steps to reduce and manage these risks.

• The Fertile Ground of Fraud

  • The fraud triangle and areas to focus on to minimise the risks, particularly for small to medium sized businesses.

• Internal Controls for NFP - CPA Guide

  • To help NFP organisations access their policies and procedures regarding internal controls.

 

Information for Governing Bodies (Committees and Boards)

• Boardrooms That Work

  • A guide to board dynamics (An AICD publication).  ​

• Damn Good Advice

  • Twenty five questions a not-for-profit Treasurer needs to ask. 

• Forming a Finance - Audit Committee

  • How to form a Finance/Audit Committee to best manage the finances of  a NFP organisation.  ​

• Good Governance Principles for NFP's

  • Good governance principles and guidance for Not-for-Profit organisations (An AICD publication).

• Guide for Community Board Members - Westpac

  • A guide to being a constructive Board Member of a community group and not-for-profit organisation.  ​

• Guide for Community Financial Officers - Westpac

  • A guide to taking on the role with greater confidence and knowledge and to help Board Members understand what is required of a Treasurer.

• Guide to Investing Money for Community Organisations - Westpac

  • A guide for Board Members on investment options, the risks involved and how to use this knowledge to increase your not-for-profit's funds .

• NFP Audit Committee Guide

  • A guide to structuring and reviewing an Audit committee.  ​

• Privacy Act - Compliance Guide

  • Questions for a board to ask management regarding the organisation's compliance program on privacy policy and procedures. 

• Why Boards Micro-Manage

  • Advice on setting up procedures to allow the board to govern effectively.

 

Other Information

• Issues to Consider When Developing a Policy for Managing Related Party Transactions in NFP Organisations

  • Governance Institute of Australia good governance guide for not-for-profit organisations - what is a related party, what is a related party transaction, conflicts of interest, process for managing related party transactions, reporting on related party transactions.

• Disclosure of Interests Register

  • Recommended register to record related party and key management personnel relationships.

• Contractors and Employees - What's the Difference?

  • Recommended process when entering a work agreement or contract with a new worker to correctly determine the working arrangement.