All Queensland Government grant programs involve the use of public money. If your agency allocates public money, then you remain accountable for that money and the records related to it.
You must capture records about the grant management process.
Non-government organisations that receive public money should also create and maintain records about how they use grants. This requirement should be incorporated into the grant agreement.
See Volume 6 (180 KB) of Queensland Treasury’s Financial Accountability Handbook for detailed advice on the whole-of-government approach to grant program development and administration, and the grants management system and services panel policy.
Which records to capture
Your agency should determine the best strategy for capturing records that relate to a grant funding program.
The records associated with Queensland Government grants are many and varied, including:
- initial application decision records (successful and unsuccessful)
- information related to the management and administration of grants, including grant funding terms and conditions
- reports on the details and benefits of grant programs
- financial decisions, including how grant funds achieved objectives
- grant acquittal reports
- decisions on grant funding and processes that are made by a minister or their delegate.
You will need to capture records if your agency makes, keeps or has access to evidence that shows:
- all internal controls and accountability mechanisms designed in the development phase operated as intended
- all decisions about the funding of grants were made in accordance with the stated criteria
- all funding decisions and monitoring processes can be tracked
- performance measures adopted for individual grant recipients were adequate for monitoring outcomes.
How much detail do I need to keep?
The more significant the decision, the greater the level of detail required. Consider the following factors:
- the amount of money involved
- how senior the decision maker is
- whether the record addresses an important stage in the decision-making process
- whether there is a business reason to retain the record (e.g. does it provide a way to track internal processes including the reason for the rejection of departmental advice by a minister)
- if the information:
- was used to draft, prepare or calculate public records related to a grant (e.g. audit working papers and budget calculations)
- provides evidence of significant decisions, reasons and actions
- shows how or why context and content may have changed significantly.
How long to keep them
Records relating to grant funding are covered in section 1113 and 1114 of the General Retention and Disposal Schedule (GRDS):
- successful grant applications must be kept for a minimum of 7 years after funding ceases
- unsuccessful grants applications must be kept for a minimum of 2 years after the closing date of the funding round.
Records relating to grant funding may also be covered by your agency specific or sector retention and disposal schedules. Find out which schedule to use when records are covered by multiple schedules.
For core business records not covered by the GRDS, you will need to look at your agency-specific or sector retention and disposal schedules to find out how long you need to keep them.