Statistical Survey
Many thanks for participating in ACFID’s Statistical Survey. ACFID understands that the survey represents an added reporting burden to members so we appreciate your time and efforts.
This is the guidance for the 2023 ACFID Annual Statistical Survey. The guidance includes general survey information, general survey guidance and guidance for specific parts and questions. We have provided a table of contents below to help you navigate the guidance and jump to specific parts. You will also be able to access specific parts of the guidance when completing the survey, through hyperlinks in the survey template.
Any questions regarding this guidance or the survey, please do not hesitate to contact ACFID on [email protected]
Table of Contents
- Survey Information
- General Guidance
- Guidance for specific parts and questions
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- Survey Part A.1: Organisational Data of ACFID Members
- Part A.2 – Human Resources and Employees in Australia
- Part A.3 – Diversity
- Q1: Is your organisation implementing a Reconciliation Action Plan (RAP)
- Q2: Does your organisation undertake any other initiatives towards reconciliation with First Nations people?
- Q5: If you monitor cultural and racial diversity – What percentage of your board self-identifies as culturally and/or racially diverse?
- Q6: Do you enable formal representation from developing countries on your Board? If yes, how many Board members are from developing countries?
- Q7: Do you have any other regular, formal input into your governance structures from developing country stakeholders?
- Q8: If you monitor cultural and racial diversity – What percentage of your staff self-identifies as culturally and/or racially diverse?
- Q8: If you monitor cultural and racial diversity – What percentage of your staff at an executive, senior or management level self-identifies as culturally and/or racially diverse?
- Survey Part B: Development and Humanitarian Projects supported by ACFID Members
- Survey Part C: Humanitarian Response
- Survey Part D: Support & Financial
- Reporting Period and Financial Year
- Section 1 – Q1: How many individual financial donors did your organisation have during the year, either from direct giving or giving through events?
- Section 1 – Q2: How many corporate donors did your organisation have during the year?
- Section 1 – Q3: How many corporate partnerships did your organisation have during the year?
- Section 1 – Q4: What is the number of unpaid volunteers in your organisation in Australia during the last year?
- Section 1 – Q5: How many unpaid volunteers did your organisation send overseas?
- Section 2 – Revenue
- Section 2 – Expenses
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1. Survey Information
What is the purpose of the Survey?
The purpose of the ACFID Annual Statistical Survey is to build a comprehensive picture of Australia’s international aid and development sector. The survey will collect information about how Australian aid and development NGOs work, where they work around the world, and the level of public support they receive. The annual data survey is the only one of its kind in Australia and is vital to ensure the contribution of Australian NGOs is captured and explained to the Australian Government and the public.
In particular, data from the survey informs ACFID’s political advocacy to DFAT, other government departments, and the Australian public, and is used by research institutions and think tanks to inform their understanding of the sector. In the current political landscape, there is increased need to provide evidence on the work of ACFID members, and to identify the level of public support that the sector generates. Having robust data on the breadth and depth of members’ work enables ACFID to tailor messages to external stakeholders and to ensure the interests and work of our members are safeguarded.
Why is this survey and the data so important?
- In the current landscape and with a new government there is increased need to provide evidence on the important and extraordinary work of ACFID’s members: The data collected in the statistical survey provides crucial insights into the health, sustainability, support and reach of ACFID’s member. The data will provide ACFID with the much-needed information to advocate on behalf of the sector, our members and the communities they work with. Using up-to-date and accurate data is essential.
- The power of open data: The aggregated data will be published on our website and used in reporting to stakeholders such as DFAT and the Australian Bureau of Statistics (ABS). Providing accurate and complete open data about our members makes NGOs more accessible; builds trust through transparency; provides insights and enables community engagement.
- Receiving individual datafrom each member organisation makes a difference as the more surveys we receive the better ACFID is able to demonstrate the footprint and importance of ACFID’s member NGOs.
How will the results of the Survey be used?
Once the survey results are collected from members, ACFID will aggregate and analyse the data to identify longer-term trends in the sector. The data will be used for:
- Annual Report: Each year, ACFID dedicates a section in our Annual Report to the work of our members with the results to ensure that our members’ contribution to the sector is recognised and presented to a wide range of actors.
- Online Interactive NGO Map: The data is used on ACFID’s website to update the interactive NGO Aid Map. The map aims to publicise and promote the work of ACFID’s members to the media, stakeholders, the public and politicians, and lets users explore the breadth and depth of members’ work. ACFID also often redirects philanthropic donors to the interactive map in their search for NGOs that work in a specific country or sector. Members who do not return their Statistical Survey will unfortunately not be portrayed on the map.
- Meetings and Snapshots: The aggregated data from the Statistical Surveys is used throughout the year in meetings with politicians and key stakeholders. We produce data snapshots that are presented to High Commissioners, Ministers, Senators, philanthropic foundations, private sector partners, potential donors etc. Those snapshots are adapted to each meeting and always spark a lot of interest. We also produce country snapshots for stakeholders wanting information on which of ACFID’s members work in a specific country or region. ACFID will only be able to include members that have participated in the Statistical Survey in those snapshots. See an example here.
- Communication: Stakeholders often ask us for data on which members work in which regions, countries or sector in order to communicate information or important meeting details to them. ACFID will not be able to include members who do not submit their data.
- Publications and State of the Sector Report: The data is used in ACFID publications throughout the year to analyse the current state of the sector. ACFID published its first State of the Sector Report in 2018 and another release of the State of the Sector Report is currently being planned. The data we collect through the Annual Statistical Survey is essential to that report.
- Reporting to stakeholders: Aggregated data will be provided to the ABS and DFAT.
How long will it take?
The amount of time needed to complete the survey will depend on the size of your organisation and the number of development programs that your organisation supports.
ACFID appreciates that for every member the survey represents an added reporting burden and we therefore encourage members to contact ACFID for further clarification on the scope of the survey or for questions regarding how to complete the template.
Member feedback is very important to us and we hope to continue to improve the Annual Statistical Survey process and results. We therefore welcome and encourage any feedback from members.
The deadline for submission on the survey is 2 August 2023. Please contact us should this date be an issue for your organisation.
Who should I contact with questions?
Please don’t hesitate to contact Aina Studer at [email protected] or on 02 8123 2250.
ACFID is running the survey on a survey tool for better user experience and data analysis capabilities. Please let us know if you are experiencing any issues or would like any further guidance on how to navigate the portal.
Data Privacy
Your survey data will be handled with utmost confidentiality and the data will be stored appropriately. ACFID will not publish confidential and disaggregated data collected in this Statistical Survey. The only disaggregated data published is on the Interactive Aid Map on ACFID’s website, which identifies a member’s project data by region, country or sector. Please let us know if your organisation does not wish to appear on the map.
2. General Guidance
This year, ACFID is running the survey using a survey tool called Qualtrics. This is to hopefully make it easier and more user-friendly for our members to participate in the survey. Please contact ACFID at any time – should you have any issues/questions/feedback on the survey format. We provide some general guidance below to help you navigate the portal and the survey questions.
Please note that this year ACFID is not using the MyACFID portal for the survey. Instead, you will receive a unique link for your organisation to access the survey on Qualtrics.
How to access the survey?
Please click on the link sent to you by ACFID in the email with the subject ‘ACFID Statistical Survey 2023 – Template and Guidance’. The link is a shared link for all staff within your organisation. Please forward the link and our email to any staff member that will need to complete parts of the Statistical Survey. If you have misplaced the link, please contact ACFID. Please contact ACFID on [email protected] or 02 8123 2250 with any issues/questions.
Navigating the survey tool
- To access the survey template, click on the unique link for your organisation sent to you in an email from ACFID. There is one link per organisation.
- Enter the password provided to you.
- You will be able to go in and out of the survey and any changes save automatically.
- You can re-access your draft survey by clicking on the unique link for your organisation sent to you in an email.
- When accessing the survey through the link, some parts may have already been completed by other colleagues. Several staff members can access the survey using the link and complete different parts of the survey.
- If you have been asked to complete some questions in the statistical survey please go to the relevant part of the survey and input your answers. The portal will automatically save your answers and you can close your browser once you’re finished. Other colleagues that use the same link will be able to see the answers you inputted and input answers to other questions relevant to them.
- You can jump to different parts of the survey using the gold menu button at the top left.
- Survey Part B remains in Excel format to make it easier for you to input all your project information. Once completed on Excel, the portal will ask you to re-submit the file.
- Survey Part C remains in Excel format to make it easier for you to input all your appeals information. Once completed on Excel, the portal will ask you to re-submit the file
Navigating the survey
- There are four parts in this survey. Please ensure you complete all four parts before submitting.
- Where there are dropdowns – please only select from the dropdown options. In Survey Part B and Survey Part C – you will be required to download an Excel template and resubmit it once completed. If you need any of the dropdown lists in order to amend your data – please contact ACFID for a naming convention file.
3. Guidance for specific parts and questions
Survey Part A: Organisational Data of ACFID Members
Part A will gather current organisational information such as general information, number of employees and volunteers, governing structures and banking-related questions. We ask that you report with current information at the time of completion. Please see specific guidance for some of the questions below. You will also be able to access the specific guidance when you complete the survey by clicking on the hyperlink next to a question or the information icon.
Survey Part A.1: Organisational Data of ACFID Members
A.1 – Q1: Is your organisation approved by DFAT for the Overseas Aid Gift Deduction Scheme (OAGDS)?
Asks members whether they are currently approved by DFAT for the Overseas Aid Gift Deductibility scheme. OAGDS enables approved Australian organisations to issue tax deductible receipts for donations made to support their overseas aid activities
A.1 – Q2: Does your organisation have Deductible Gift Recipient (DGR) Status?
Asks members whether they have Deductible Gift Recipient (DGR) Status. Organisations who are endorsed by the ATO or named in tax law as DGR may receive: tax deductible gifts such as financial donations and tax deductible contributions
Survey Part A.2: Human Resources and Employees in Australia
This section asks for detailed information about your employees in Australia. The data we gather here is in response to member feedback requesting a snapshot about the State of the Workforce for our sector. ACFID will develop a workforce data report that will be shared with members that have completed this section and the Statistical Survey. ACFID will not publish confidential and disaggregated data collected in this section. Individual responses from organisations will be aggregated and presented in collated form so that identification of individual agencies will not be possible.
For any confidentiality concerns (for e.g. if you would like to submit data separately to the rest of the survey), please do not hesitate to contact ACFID on 0281232250 or [email protected].
A.2 – Q7: How many of your employees are permanently based outside of the city of your head office?
This question asks how many of your total employees are based permanently outside of the city of your head office/your main office in Australia. This would include any employees based permanently overseas or in another city in Australia. Please include all employees – whether full-time; part-time; casual or on contract.
If you do not have any staff based outside of the city of your head office/main office then please answer 0.
This is an optional question
Survey Part A.3: Diversity
A.3 – Q1: Is your organisation implementing a Reconciliation Action Plan (RAP)
This question asks whether your organisation is implementation a Reconciliation Action Plan through the Reconciliation Australia’s RAP Program. A Reconciliation Action Plan (RAP) is a strategic document that supports an organisation’s business plan. It includes practical actions that will drive an organisation’s contribution to reconciliation both internally and in the communities in which it operates. There are four types of RAP that an organisation can develop: Reflect, Innovate, Stretch, Elevate. Each type of RAP is designed to suit an organisation at different stages of their reconciliation journey.
Find more information on Reconciliation’s Australia website here.
A.3 – Q2: Does your organisation undertake any other initiatives towards reconciliation with First Nations people?
This question asks whether your organisation is undertaking any other initiatives towards reconciliation with First Nations people – other than a formal Reconciliation Action Plan (RAP). Your organisation may have a statement or plan towards reconciliation instead of or in addition to a formal RAP.
A3 – Q5: If you monitor cultural and racial diversity – What percentage of your board self-identifies as culturally and/or racially diverse?
Following the resolution on diversity and race passed at the 2020 AGM, ACFID (in coordination with the Racial Justice Community of Practice) will collect data on cultural diversity in leadership and staffing levels through its Statistical Survey. The resolution calls on board and senior leadership to build greater representation, participation and access to decision making with peoples of varied cultural origins from countries, cultures, communities and peoples that members seek to serve and work with.
This question asks your organisation for the percentage of board members who self-identify as culturally and/or racially diverse.
If your organisation would like further information on how to collect cultural diversity data we recommend looking into the resources from the Diversity Council of Australia.
If your organisation does not have data on cultural diversity within your organisation yet – please leave the response blank.
Note on terms: Given the current use and understanding, we use the term ‘culturally and/or racially diverse’ in this survey. We understand that this term is not perfect or acceptable to everyone.
A.3 – Q6: Do you enable formal representation from developing countries on your Board? If yes, how many Board members are from developing countries?
This question asks whether your organisation has Board members that are based outside of Australia and are from countries and cultures where you work. If yes, please include the number of Board members on your Board.
This is an optional question. Please feel free to add any comments or examples into the comment box under the question.
A.3 – Q3: Do you have any other regular, formal input into your governance structures from developing country stakeholders?
This question asks whether your organisation enables any regular, formal input into your governance structures from individuals based outside of Australia and that are from countries and cultures where you work. This may include input into the Board, governance subcommittees, other reference groups.
This is an optional question. Please feel free to add any comments or examples into the comment box under the question.
A.3 – Q8: If you monitor cultural and racial diversity – what percentage of your staff self-identifies as culturally and/or racially diverse?
Following the resolution on diversity and race passed at the 2020 AGM, ACFID (in coordination with the Racial Justice Community of Practice) will collect data on cultural diversity in leadership and staffing levels through its Statistical Survey. The resolution calls on board and senior leadership to build greater representation, participation and access to decision making with peoples of varied cultural origins from countries, cultures, communities and peoples that members seek to serve and work with.
This question asks your organisation for the percentage of staff members who self-identify as culturally and/or racially diverse.
If your organisation would like further information on how to collect cultural diversity data we recommend looking into the resources from the Diversity Council of Australia.
If your organisation does not have data on cultural diversity within your organisation yet – please leave the response blank.
Note on terms: Given the current use and understanding, we use the term ‘culturally and/or racially diverse’ in this survey. We understand that this term is not perfect or acceptable to everyone.
A.3 – Q8: If you monitor cultural and racial diversity – What percentage of your staff at an executive, senior or management level self-identifies as culturally and/or racially diverse?
Following the resolution on diversity and race passed at the 2020 AGM, ACFID (in coordination with the Racial Justice Community of Practice) will collect data on cultural diversity in leadership and staffing levels through its Statistical Survey. The resolution calls on board and senior leadership to build greater representation, participation and access to decision making with peoples of varied cultural origins from countries, cultures, communities and peoples that members seek to serve and work with.
This question asks your organisation for the percentage of staff members at an executive, senior or management level who self-identify as culturally and/or racially diverse.
If your organisation would like further information on how to collect cultural diversity data we recommend looking into the resources from the Diversity Council of Australia.
If your organisation does not have data on cultural diversity within your organisation yet – please leave the response blank.
Note on terms: Given the current use and understanding, we use the term ‘culturally and/or racially diverse’ in this survey. We understand that this term is not perfect or acceptable to everyone.
Survey Part B: Development and Humanitarian Projects supported by ACFID Members
Part B will gather project information for your international development and humanitarian activities for your 2021-2022 financial year. This part of the survey asks you to provide the programmatic breakdown for all of your agency’s overseas development and humanitarian projects over the 2021-2022 financial year. We consider all projects that further your organisation’s international aid and development efforts to be relevant to Part B of the survey. The data we gather in Part B enables ACFID to accurately map the global distribution of funds to development programs, capture income sources (such as community donations) for each program and identify emerging trends in terms of the thematic focus areas of member’s work.
Reporting Period and Financial Year
ACFID would like to capture data for 2021-2022. However, we recognise that ACFID members have different reporting periods. Whilst the majority of members have reporting periods that end either 30 June or 31 December, there are several members whose financial reporting periods are staggered throughout the year. To overcome this as best as possible, ACFID asks all members to provide data for the financial year that is most relevant for 2022. For example, if your financial year ends 30 June 2022, please report on July 1 2021-30 June 2022. If your financial year ends 31 December 2022, please report on 1 January 2022-31 December 2022. If your financial year ends 31 March 2022, please report on 1 April 2021-31 March 2022. If in doubt, please do not hesitate to contact Aina Studer on [email protected] or 02 8123 2250. For data comparison purposes we ask that you provide information for one financial year only – the completed financial year most relevant to 2022.
Naming Conventions
Part B uses dropdown lists for countries, regions and sectors. Please only use the options provided. Please download the naming conventions file below should you need to amend your data so that it follows the data validation rules.
Do not hesitate to contact ACFID should you have any questions/issues.
Countries
Please select the country in which the project operates from the dropdown list. Please only use the list of countries provided. Please download the naming conventions file should you need to amend your data. We understand that it is common for projects to operate across multiple years and countries so we ask that you please attempt to break down (through estimation if needed) the data to a project level for the specific financial year as best you can. Where a project operates across 5 or less countries, please enter each country it operates in on a separate line and provide details for the project in that country. You can copy and paste data.
Regional program
If the project operates across more than 5 countries, please select the region that is most applicable. Please download the naming conventions file should you need to amend your data.
Global program
If a program operates across more than 5 regions, please select Global Program.
Sector
The drop-down list on sectors is loosely based on the DAC sector codes but with the addition of a number of programmatic focus areas such as disability, child focused activities and women’s empowerment/gender based programs. For guidance on which sector your organisations programs might sit in please refer to the below list. Please only use the list of sectors provided in the dropdown list. Please download the naming conventions file should you need to amend your data
| Sector | Includes |
| Agriculture |
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| Child Focused Activities |
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| Climate Change |
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| Disability |
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| Disaster Prevention & Preparedness |
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| Economic Infrastructure & Services |
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| Education |
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| Environment |
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| Fishing | |
| Forestry | |
| Government & Civil Society |
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| Conflict prevention, peace and security | |
| Health |
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| Humanitarian Aid & Emergency Response |
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| Refugee Resettlement | |
| Population & Reproductive Health |
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| Shelter & Housing |
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| Water, Sanitation & Hygiene | |
| Women's Empowerment / Gender Based Programs |
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What (if any) elements of climate action are included in this project’s activities? (if more than one, select the most significant element of action)
This question asks if there are any activities that can be considered Climate Action within the project, and if so, the nature of this Climate Action. This data will help build a detailed picture of how members are addressing and responding to climate change in their work; the breadth of our collective action; and, if there are any types of action which members are not taking, and therefore where there may be need for resources, guidance and learning.
The drop-down list is based on the categories of Climate Action identified in ACFID’s Climate Action Framework, which looks at activities through two interlinking spectrums. The first spectrum is the type of activity (adaptation, environmental restoration, mitigation) and the second is the level of activity (operational, programmatic, policy/advocacy). These spectrums result in 9 options for classifying Climate Action.
For explanations, principles, examples and case studies for each of the 9 categories of action, please see the report introducing the Climate Action Framework (ACFID-2021-Climate-Action-Framework_Report_V3_web.pdf) or the Climate Action Resource Hub (Course: Climate Action Resource Hub (learnwithacfid.com)
Note: If the project includes multiple categories of Climate Action, please select the most significant category as only one response can be entered here. It may be most significant in terms of budget ratio, impact, or focus of the project – please use your own discretion in deciding.
Project Name
Please note that the project data (project name, sector and country only) from Part B will be published publicly online on ACFID’s Interaction NGO Aid Map. Given this it’s important that this information is as accurate as possible. The funding for each project will NOT be published online. In the ‘Project Name’ section please consider:
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- Spelling and punctuation
- Avoid using acronyms or codes which are not easily distinguishable by the public i.e. replace DRR with Disaster Risk Reduction; and
- Be clear and succinct
Good examples include: “Empowering local women for increased food security” & “Community Mental Health support with the World Food Program”.
Funding Source
Please list the funding that you allocated to each project within that period of time and the source of the funding (Donations, Corporates, DFAT etc.. )
Survey Part C: Humanitarian Response
Part C will gather humanitarian appeals and spending information for your 2021-2022 financial year. This part aims to quantify the Australian Public’s support for Humanitarian response. ACFID asks members to provide the total income raised from the Australian Public through specific Humanitarian Appeals in an emergency response for the relevant reporting period.
Reporting Period and Financial Year
ACFID would like to capture data for 2021-2022. However, we recognise that ACFID members have different reporting periods. Whilst the majority of members have reporting periods that end either 30 June or 31 December, there are several members whose financial reporting periods are staggered throughout the year. To overcome this as best as possible, ACFID asks all members to provide data for the financial year that is most relevant for 2022. For example, if your financial year ends 30 June 2022, please report on July 1 2021-30 June 2022. If your financial year ends 31 December 2022, please report on 1 January 2022-31 December 2022. If your financial year ends 31 March 2022, please report on 1 April 2021-31 March 2022. If in doubt, please do not hesitate to contact Aina Studer on [email protected] or 02 8123 2250. For data comparison purposes we ask that you provide information for one financial year only – the completed financial year most relevant to 2022.
C.1 – Q(a) Did you run a humanitarian appeal in the financial year listed above?
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- Include General Emergency Funds, which are used to support ongoing Emergency response efforts.
- Pease include the funds raised from the Australian Public for Humanitarian Appeals only.
- Please provide the Humanitarian Project data associated with the appeal in Survey Part B (select ‘Humanitarian’ as sector)
- If your organisation does NOT launch Humanitarian Appeals please select No and proceed to Survey Part D.
- Note: Please do not provide information on appeals launched after the financial year you are reporting on ended.
Survey Part D: Support & Financial
Survey Part D will gather Support & Partnerships information as well as your financial information for your financial year completed in 2022.
Reporting Period and Financial Year
ACFID would like to capture data for 2021-2022. However, we recognise that ACFID members have different reporting periods. Whilst the majority of members have reporting periods that end either 30 June or 31 December, there are several members whose financial reporting periods are staggered throughout the year. To overcome this as best as possible, ACFID asks all members to provide data for the financial year that is most relevant for 2022. For example, if your financial year ends 30 June 2022, please report on July 1 2021-30 June 2022. If your financial year ends 31 December 2022, please report on 1 January 2022-31 December 2022. If your financial year ends 31 March 2022, please report on 1 April 2021-31 March 2022. If in doubt, please do not hesitate to contact Aina Studer on [email protected] or 02 8123 2250. For data comparison purposes we ask that you provide information for one financial year only – the completed financial year most relevant to 2022.
D.1- Q1: How many individual financial donors did your organisation
The purpose of this question is to identify the number of individual financial donors that supported your organisation in FY 21/22. ACFID defines individual financial supporters as any person who has donated money in the past year, regardless of the amount or how it was contributed:
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- These will include individual financial donations, members of child sponsorship or other membership programs, humanitarian appeal donations and giving through events.
- Please note that a person who donates more than once to your organisation should only be counted as ONE financial supporter. If this is a problem, please let ACFID know.
- Members of the community who have contributed to an agency in other ways for eg voluntary work or signing a petition should not be counted.
- Do not include corporate donors here.
D.1 – Q2: How many corporate donors did your organisation have during the year?
The purpose of this question is to identify the number of corporate donors that supported your organisation in FY 20/21. ACFID defines corporate donors as any private sector firm that provided financial or other support to your agency in the past year:
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- ACFID defines a private sector organisation as an organisation in which a predominant part of their core mission focuses on profit-seeking activities. This may include financial institutions, social enterprises, large and transnational companies, micro, small and medium enterprise,and may operate in Australia or another jurisdiction.
- Financial support includes donations to the organisation in general or for a specific project
- Other support includes gifts in kind or pro-bono advice etc.
- Not-for-profits may receive discounts from companies for services and products. Please DO NOT include these as part of your corporate donor number
D.1 – Q3: How many corporate partnerships did your organisation have during the year?
A corporate partnership is where an organisation signs a formal partnership agreement and forms a relationship with a private sector firm. It usually involves an organisation receiving funds, goods or services in exchange for something the corporate partner sees as beneficial.
D.1 – Q5: What is the number of unpaid volunteers in your organisation in Australia during the last year?
Volunteers include members of the community in Australia who have provided assistance to your organisation in the past year with no exchange of salary or who have participated in or run agency activities. Please do not include members of the community who are on email lists or sign petitions but do not otherwise contribute to the work of an organisation. Please contact ACFID is this is problematic.
D.1 – Q6: How many unpaid volunteers did your organisation send overseas?
Volunteers include members of the community that your organisation sent overseas who have provided assistance to your organisation in the past year with no exchange of salary or who have participated in or run agency activities.
Please include overseas volunteers that receive a living/accommodation allowance (for e.g. Volunteers in the Australian Volunteers Program).
Section 2
Section 2 asks for the income and expenditure figures from your latest audited financial statement and are in accordance with the ACFID Code of Conduct.
Q1: Revenue
The revenue should be identical to the figures published in your 2022 Annual or Financial Report.
Revenue for Domestic Programs
Please list any revenue for Domestic Programs in the ‘Other Income’ category, as per the financial definitions of the ACFID Code of Conduct.
Q2: Expenses
The expenses should be identical to the figures published in your 2022 Annual or Financial Report.