Governance Evaluation Checklist

About the Governance Evaluation Checklist

The Governance Evaluation Checklist (GEC) is designed to help charities and IPCs to self-evaluate the extent they have complied with essential guidelines in the Code of Governance for Charities and IPCs.

GEC covers only the key principles and guidelines in the Code. Charities and IPCs should refer to the Code and consider all applicable principles and guidelines.

If a charity or IPC is unable to comply with certain guidelines, the governing board should explain the circumstances, and indicate the steps it plans to take to address the non-compliance, or to explain why if it decides not to comply.

The governing boards of charities and IPCs should take the opportunity to review or consider amending their governing instruments and policies as necessary to comply with the Code guidelines for the best interest of their organisations.

Submission And Disclosure Requirements

All charities and IPCs are required to submit their extent of compliance with the Code to their respective Sector Administrators via the online GEC available on the Charity Portal, within 6 months after the end of each financial year. For example, if the charity or IPC’s financial year ends on 30 April, it needs to submit its GEC by 31 October each year. The GECs will be published on the Charity Portal for public viewing.

The full responsibility for providing accurate and updated checklist information rests with the respective Boards. You may wish to refer to the Frequently Asked Questions (FAQs) on Governance Evaluation Checklist.

Interpretation of Code Compliance

Information from the GECs posted online should be interpreted with care through cross-checking with information from other sources such as the website or annual report of the charity or IPC, in order to have a more complete understanding of the organisation.

The compliance of Code guidelines should also be read in the context of the charity's size as well as its IPC status, scale of operations and years of establishment. For instance, smaller or newly established charities may not be able to comply with certain guidelines because they are in the process of working towards them. Hence, their compliance may be lower than larger charities.

Public stakeholders should also consider the explanations provided by charities or IPCs for non-compliance with particular Code guidelines as they may have alternative checks and balances in place.