Accountability means making it possible to understand what an organisation decided, what it spent and what happened as a result.
A record of decisions
The Charity Commission advises trustees to keep records of meetings, conflicts, information considered, options and reasons for decisions. These records support an explanation of how the trustees reached a conclusion.
Financial information
A useful financial account separates incoming donations, service costs, grants and remaining resources. Digital transfers need to be connected to valuations, conversion and settlement records where those steps occur.
Readers should be able to distinguish money received from money committed and money actually paid. A total displayed on a website is not a substitute for the underlying accounting records.
Programme information
Activity describes what was delivered; an outcome describes the change it was intended to support. Reporting can explain the people reached, the approach taken, the evidence collected and the limits of that evidence.
A transparent account also acknowledges where a project changed, where delivery was delayed and what needs to be improved. Avoid attributing every change in a community to a single funded activity.
Reports and publications
Financial reporting and grant outcomes are published as they become available from the fund’s annual reporting cycle, with the reporting period and issuing organisation shown.
Content reviewed 8 September 2026 · Official