Charities are advised to review their own record-keeping procedures, following this week's publication of the very helpful "Record Management in Charities: A Toolkit for Improvement" by The Charity Finance Group.

Locating the correct historical documents (such as title deeds, appointment of trustees, membership records) seems to be a problem that many charities experience. It can cause difficulties and delays - and in some cases, financial loss - if the documents cannot be found when they are needed. The issue typically arises in older charities, for example where information and documents had been kept by an individual trustee who became incapacitated or died. Ongoing trustees then face the challenge of solving a muddled jigsaw puzzle where it is uncertain that all the pieces are present.

Good record-keeping procedures are also vital in complying with regulatory requirements such as data protection, and demonstrating good governance.