Why Committee Minutes Matter

What Every Committee Should Know About Minutes (and Why They Matter at Audit Time)

Weekly Blog – J O’Connor Pty Ltd

When we complete audits and reviews for incorporated associations, clubs, P&Cs, and kindergartens, one issue comes up again and again:

👉 Minutes are missing, incomplete, or not in the right format.

The good news? Fixing this is simple — and it makes your year-end process faster, smoother, and less stressful for everyone.

Today’s blog explains:

• what minutes must include

• what the law requires under Queensland rules

• common mistakes committees make

• how good minutes help your audit or review

Everything here is based on the official Queensland Office of Fair Trading Guide to Incorporated Associations.

1. Why Minutes Matter

Minutes are the official record of what your association decided. They show:

✔ how the committee approved payments

✔ who authorised spending

✔ what was discussed

✔ what actions were taken

✔ that the meeting had a quorum

✔ that decisions followed your constitution or model rules

For auditors and reviewers, minutes provide the “evidence trail” showing your decisions were valid and that you followed the law.

Without clear minutes, auditors must ask extra questions — and your review will take longer.

2. What the Law Requires

Under Queensland’s Associations Incorporation Act and model rules, every association must:

📝 Keep minutes for:

• management committee meetings

• general meetings

• the Annual General Meeting (AGM)

Minutes must record:

• date, time, and place of the meeting

• names of those present

• any apologies

• confirmation that a quorum was present

• decisions made (resolutions)

• who moved and seconded motions

• the financial reports tabled

• details of any elections

• date of the next meeting

Source: Queensland OFT Guide to Incorporated Associations 

The Secretary must also:

• keep the minute book up to date

• provide minutes to members on request (within 28 days)

• keep minutes safely as part of the official records

3. Common Mistakes We See

Here are the frequent issues that slow down audits and reviews:

🚫 Minutes with no quorum recorded

🚫 Minutes with only a few lines (“general discussion held”)

🚫 Minutes missing for parts of the year

🚫 Treasurers approving payments alone

🚫 No AGM minutes provided

🚫 Minutes not signed or not dated

🚫 Electronic minutes with no confirmation they were adopted

All of these create extra follow-up work at audit time.

4. What Good Minutes Look Like

A good set of minutes usually includes:

• A clear agenda

• Proper motions, e.g. “That the treasurer’s report be accepted”

• Names of movers and seconders

• All decisions written in full

• Approval of payments

• Record of any conflicts of interest declared

• Confirmation the previous minutes were accepted

• Signature of the chair

You don’t need long or fancy minutes — just accurate ones.

5. How Strong Minutes Help Your Audit or Review

✔ reduce the number of questions

✔ allow us to confirm authorisations quickly

✔ support your financial statements

✔ show good governance

✔ protect your committee

✔ help you comply with the Act and regulations

For associations using the Queensland model rules, minutes are one of the most important compliance documents you keep each year.

6. A Simple Tip to Make Life Even Easier

1. Use the same minutes template every month.

2. We include a free downloadable template in our Board Meeting and Treasurer Compliance Toolkit (provided to all clients).

3. This keeps meetings consistent and helps new committee members learn the process quickly.

Need an Affordable Audit or Review?

We offer:

• fixed fees

• two-week turnaround

• clear communication

• simple document checklists

• support for committees and volunteers

If your organisation needs an independent audit or review done properly — without stress — we’re here to help.