Reporting templates

Not-for-profit Public Sector

 

 

 

The Public Benefit Entity (PBE) Tier 3 and Tier 4 Standards set out the minimum requirements you must follow when preparing your performance reports (financial statements).

To help you undertsand and apply the standards correctly , Tier 3 and Tier 4 not-for-profit and public sector entities can use our pre-prepared financial reporting templates and related guidance.

We have designed the templates to cover most circumstances that are likely to apply to Tier 3 and Tier 4 not-for-profit and public sector entities.

Using these templates and accompanying guidance notes is optional.

The templates themselves have no legal status.

Use the dropdown lists below to locate the template for your sector and tier.  

FAQs

We have also prepared a series of Frequently Asked Questions (FAQs) to provide you further information and help when you are working with your template.  


Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The related guidance notes are available as a PDF file only.

TitleNamePeriods beginning on or afterDownload
Template for 
PBE SFR-A (NFP)
Optional template for applying Public Benefit Entity Simple Format Reporting – Accrual (Not-for-profit) 1 Apr 2015

XLSX icon

XLS icon

PDF icon

EG A5 Explanatory guidance  1 Apr 2015 PDF icon

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file only.

TitleName

Periods beginning
on or after

Download
Template for 
PBE SFR-C (NFP)
Optional template for applying Public Benefit Entity Simple Format Reporting – Cash (Not-for-profit) 1 Apr 2015

XLSX icon

XLS icon

PDF icon

EG A6 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Cash (Not-for-profit) 1 Apr 2015 PDF icon
Public Benefit Entity Simple Format Reporting - Cash

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file only.

TitleNamePeriods beginning on or afterDownload
Template for 
PBE SFR-A (PS)
Optional template for applying Public Benefit Entity Simple Format Reporting – Accrual (Public sector) 1 Jul 2014

XLSX icon

XLS icon

PDF icon

EG A3 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Accrual (Public sector) 1 Jul 2014 PDF icon

Which file do I download?

Click on the icon for the file type you require in the Download column.

There are three file types in order from top to bottom:

  1. XLSX version for Excel versions from Office 2007 onwards
  2. XLS version for Excel versions from Office 97-2003
  3. PDF version to download and complete manually

The Guidance notes are available as a PDF file only.

TitleName

Periods beginning
on or after

Download
Template for 
PBE SFR-C (PS)
Optional template for applying Public Benefit Entity Simple Format Reporting – Cash (Public sector) 1 Jul 2014

XLSX icon

XLS icon

PDF icon

EG A4 Optional template and associated guidance notes for applying Public Benefit Entity Simple Format Reporting - Cash (Public sector) 1 Jul 2014 PDF icon
Public Benefit Entity Simple Format Reporting - Cash

No. However, if you complete the appropriate template correctly for your entity, you will meet the requirements of the relevant standard.

Even if you don’t want to use a template, you might find it useful to look through one that applies to your entity, to give you some ideas on how to present particular items of information:

The templates are in Microsoft Excel workbook format and contain a series of worksheets—one for each part of your performance report—shown in the tabs at the base of your Excel screen. 

The templates are either in .xlsx format, (i.e. for Excel versions from Office 2007 onwards) or the older .xls format for Excel versions from Office 97-2003.

If you do not wish to complete your performance report electronically, download and use the PDF version for your entity's sector and tier from the dropdown lists above.  Then you can handwrite your data in the spaces provided.

We have tested these worksheets and they also function using Google Sheets. You should be able to open the Excel workbook there and save it thereafter as a Google Sheet.

We have endeavoured to make these templates as simple as possible to use, but you need a working knowledge of Excel to use them successfully.  We have tested them and found them to be fully functional.

We have made use of commonly-used Excel features. Where necessary, instructions are included for specific tasks to manage these worksheets.

XRB does not provide user training in Excel and is not available to resolve user-generated errors, unless these can be directly attributed to an apparent defect in a workbook.

For not-for-profit entities, Charities Services at the Department of Internal Affairs has prepared comprehensive guidance for you.

Further information and help

Do you know which accounting standard applies to your entity? If you do, select the correct template for your entity sector and tier from the dropdown lists above.

If you are unsure, use our handy Find Your Standard tool at the top of the page to find out in just a few simple steps. Then you can select the correct reporting template for your entity.

All worksheets contain a number of formulae—as well as other features—in specific cells designed to help you complete them easily.

Click on an active worksheet cell and a pop-up will tell you:

  • to enter data, such as whole dollars
  • the total or subtotal for a group of cells in a column
  • whether your report columns balance
  • if an identical figure from another worksheet cell is automatically copied over to save you time and ensuring better accuracy transcribing related figures between sheets.

* A red asterisk placed throughout each worksheet tells you that the information required in the cell or group of cells in that worksheet is mandatory. In other words, you must enter data into it.

Yes.  For ease of reference:

  1. Each worksheet in each template is cross-referenced to the relevant section in the related Explanatory Guidance (EG).  For ease of comparison, it may be handy to have both the template and the EG PDF file open at the same time.
  2. Each section of the EG is, in turn, cross-referenced both to the relevant requirement in the standard that applies, as well as back to the row in the template.
  3. If you are unsure of a matter for a particular template row, in the relevant EG notes you can check the relevant requirement in the standard itself.

These cross-references are non-printing items and will not appear in your printouts.

Yes.  You may make any necessary changes to the templates to fit your entity's reporting needs, so long as those changes still ensure you comply with the Standard.

You may build your own performance reports based on these templates and use them each time you need to report. Some entities will already have reports that can be modified to meet the requirements of the Tier 3 or Tier 4 PBE Standards.

You must check that the requirements of the Standard have not changed since you last used your own modified performance report template.  The XRB will incorporate any changes to NFP standards into our templates, so that you know they are always current and up-to-date.

Yes, they are in an acceptable format for your auditor.

Yes. You can change any worksheet to suit your needs, but we recommend you take particular care if you do.

To avoid inadvertent overwriting of their functionality, each worksheet has, however, been password protected.  The single password is noted below.

Please note you have to unprotect each individual worksheet you want to change. You cannot unprotect the whole workbook at once.

To unprotect a single worksheet:

  • Right-click on the worksheet tab you require (at the base of your screen).
  • Select Unprotect Sheet from the list that displays.
  • Enter the password:    xrb    (note this password is case sensitive)
  • Click OK.

This then unlocks the particular sheet.  Make any changes you require. 

Once you have completed and saved your changes, repeat the above process to protect or lock the worksheet again.  This time select Protect Sheet and use the same password to re-protect it (you will be asked to enter the password twice).

Yes. The default font size throughout this workbook is set at Calibri 12pt. You can change this if you want to by highlighting the whole sheet and in the Font section on the Home tab, change the font of your choice and/or increase the font size.

Yes. The standard recommends that as a general rule whole dollars – rather than dollars and cents – should be used.  So, the values throughout these worksheets are rounded to the nearest dollar and you are asked to enter whole dollars only.

But if you want to express monetary values in both dollars and cents, you can change the template as follows.

  • On each worksheet at a time, highlight the cells you require.
  • Right-click on the highlighted cells and select Format Cells from the menu that appears.
  • Select the Number tab and then Accounting from the category list.
  • Change to number of decimal places from '0' to '2' in the box.
  • Click OK.

 Your values will now display as dollars and cents.

* A red asterisk placed throughout each worksheet tells you that the information required in the cell or group of cells in that worksheet is mandatory. In other words, you must enter data into it.

You can delete these asterisk marks once you have completed the worksheet, so as not to then confuse anyone who reads your reports.

Prior to printing, you can also delete any red instructional text such as 'OR (Delete one not applicable to the entity) where it appears once you have completed your worksheet.