It is acceptable to aggregate the results of identical fundraising activities. For example, the revenue raised from three raffles conducted in a year may be aggregated. Section 3 of this code lists some indirect and overhead fundraising costs. The apportionment method must be clearly stated in the notes to the accounts and remain consistent from year to year. Where a change in the apportionment method occurs, this must also be clearly stated in the notes.
Disclosure Make annual accounts publicly available at a nominal fee.
Receipting Donations Receipt and record all donations. Cheques All cheques must be signed by not less than two persons. Auditing Prepare annual accounts and have them audited and submitted to the Committee within 4 months of the end of the financial year. Ensure accounts are signed by the auditor as well as a person responsible for their preparation. Comply with any conditions attached to licences issued under the Act in relation to approved auditors.