Re: [DRAFT] Treasurer's report for 2021-12

There was one problem in the 2021-12 report regarding the openzfs
earmark: a payment (for an outstanding receivable) was flagged as
a donation. Therefore, donations and A/R were overstated.

This also means the opening balance in the draft 2022-01 for openzfs
is incorrect (by $950).

I've fixed this in the books. We have a number of systems in place to
avoid such mistakes, but this unfortunately got through:

* Most A/R payments are automatically recognized in our import
scripts now, but not all payments methods are hooked into that
mechanism yet. (Even if it were, we can't recognize everything
automatically, although the level of automation has increased
substantially since the migration to beancount.)
* I run A/R checks periodically (and especially at year end before
creating opening balances for the next year), but I am behind
with certain year ends procedures. (I had limited time for SPI
recently but this will change as of next week.)
* I review donations over a certain size via PayPal manually
(to identify potential payments and other transactions to be
aware of) but I don't do the same for Click & Pledge. I will
add this check to the procedures.
* I was actually aware of this payment but forgot about it when
I imported the transactions (see first bullet point so we don't
need to rely on my brain).

--
Martin Michlmayr
Contractor, Software in the Public Interest, Inc.