[Osmf-talk] Independent Volunteer Auditor's Report for the year 2017

Thomas Barris thomas.barris at googlemail.com
Wed Dec 12 05:12:04 UTC 2018


Hello,

as Frederik has mentioned, I have reviewed the books of the OpenStreetMap
Foundation for the fiscal year 2017. The review was performed for the first
time, so there was nothing I could use as an example. However, it based
partly on the German "Kassenpr├╝fung" (cash audit), that is required for
German membership corporations, and on the discussions I had with a former
professional corporate auditor.

My conclusion is that the financials are correct as presented and the funds
are used responsible for OSM's and OSMF's purposes. However, I have
recommended improving the documentation for invoices received and to set up
a Separation of Duties for the expense reimbursement process.



You can find my report attached or in case the attachment does not pass the
mailing list filter, linked at OSMF website
https://wiki.osmfoundation.org/wiki/Finances#Independent_Volunteer_Auditor.27s_Report



Regards

Thomas
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