External audit for 2019 financial statements

As for the year of 2018, SPI will get an external, independent audit
done for the 2019 financial statements. This process will start next
week and we expect to have the audited financial statements in time
for the Annual General Meeting (AGM) in July.

If there are any questions, please let us know.

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

In preparation for the external audit for 2019, I made a number of
(minor) changes to the 2019 books, i.e. compared to the reports we
published previously:

# Changes to the 2019 reports

* In the October report, $472.00 expenses for SPI were classified as accommodation but should be legal expenses.
* From July to November, a very small transaction each month (<$1) was misclassified as a bank expense for SPI whereas it should have been an IT hosting expense for Chakra.
* One expense was changed from `Expenses:Travel:Dining` to `Expenses:Conferences:Dining`. The former is used for food during travel (including travel to conferences) and the latter for food provided by conferences organzed by SPI projects (but sometimes the distinction is a bit fuzzy).
* $200 was booked against `debconf19` instead of `debconf17`.
* Some OpenEmbedded conference registration fees were shown as donations instead of registration fees.
* The initial fund transfer from OpenSAF was sent to the SPI general fund by mistake. We make an adjustment to allocate the funds to OpenSAF.
* A check was posted on 2019-11-15 to pay for CHAR500 filing fees. Unfortunately this was not recorded.
* Fix rounding of SPI 5% for PayPal and Click & Pledge (a 1 cent difference in some cases)
* Fix SPI 5% in two cases (less than $0.25 difference)

https://spi-inc.org/treasurer/reports/ has up-to-date reports.

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