Financial Accountability & Records PolicyPractices for finances and record keeping

Submitted application information and uploaded documents are kept privately. Completed records are also copied to ACF’s private Google Sheets register, with actual document copies in private Google Drive, for independent preservation. These are not public records or public spreadsheet links.

Historical Form 990-PF returns on Transparency are a separate public collection. Publishing those returns does not make applicant documents or application details public.

ACF's approach is to preserve enough documentation to explain decisions, reconcile payments, and meet applicable obligations, while limiting unnecessary access to personal information. No fixed retention period or independent-review schedule is published here.

Approved controls are not proof of completed audits. For an application access, correction, or deletion request, use the contact method in the Privacy Policy and identify the record by its reference.

• Maintain accurate books and records
• Separate financial duties
• Retain grant files for required periods
• Periodic independent review where appropriate

• Every funding decision and its rationale
• Every payment made and received
• Conflict-of-interest disclosures
• Grantee reports and correspondence

Good records are what allow an organization to answer hard questions later: where did the money go, who decided, and why. ACF intends to keep records that would satisfy an outside reviewer, not just an internal one.