Table 1

Suggested report contents to support contextualised and relevant performance reporting

Prompt questions for directorsSuggested report contentsAdditional contextual work for CFOs & CEOs
How confident do we feel with financial information?
  • Financial information presented visually (e.g. charts, graphs, infographics), not only tables of numbers

  • Financial reports prepared and shared with directors in advance of meetings

Ensure consistency and comparability of reports so that directors become comfortable with the information and key terminology used
Do we feel comfortable asking questions when we don’t understand financial information?Translation of key terminology and concepts into Aboriginal languages where relevant
How could this information be best presented at our board meetings?Work with the governance officer (or similar) to ensure the understandability of board reports
What activities (outputs, outcomes) are important to us as measures of how effectively we have used our resources?Aboriginal employment indicators, including casual, voluntary and training opportunitiesCFO and finance team regularly spend time with directors, communities and beneficiaries to develop key relationships and support the cultural responsiveness of reporting
Other relevant indicators of community wellbeing outcomes
How can we extend our knowledge as our organisation grows in complexity?Narrative, contextualised explanation of complex financial indicators, e.g. NPV, IRR, where usedConsult directors on their confidence with financial information during regular governance reviews
Budget for governance support, including translation services and cultural advisors and CFO cultural competency training
Do we have the information we need for strategic, future-focused decision-making?Forward-looking financial information, e.g. future anticipated grant/royalty/internally generated income to contextualise major spending/capex decisionsAlign financial reporting forecasts with strategic goals and timelines for achieving KPI/social impact objectives
Are we confident that we are on track with meeting compliance requirements?Include a compliance checklist for ease of reference to the current status of compliance with regulatory, funder and taxation requirementsEnsure senior managers and directors regularly attend governance training to be familiar with ORIC requirements
Develop suitable onboarding guidelines for new directors

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