Charities may need to consider adding new account codes to their existing chart of accounts to track the various types of overseas activities they engage in. When recording information in the charities’ accounting and reporting system in relation to overseas expenditure, capital outlay, or overseas remittance of funds as agents, charities will need to be more detailed in their description and indicate the countries that the overseas spend relate to. Charities may also need to make changes which will allow them to track expenditures by the countries to which funds flow.