Interesting. The patterns that appear from this exercise could be informative. I took a brief look at the tool and I think that it could be a valuable opportunity for reflection by affiliates, particularly the more complex ones and the ones that foresee themselves growing in complexity in the near future.
I suggest that WMF participate in this reflection as well.
I would be interested to know any suggested methods for Wikimedia entities which are not legal entities, such as English Wikipedia, to conduct this self-assessment.
I have one suggestion regarding the tool itself. I think that in addition to a column for financial controls, there should be a column for financial transparency. My personal view is that donors should know, to the maximum extent which is realistic, where every penny of their money has been spent or is budgeted to be spent. I believe that this expectation is common for numerous government organizations in the United States such as public school districts. Topics for consideration under the topic of financial transparency include:
1. Are all contracts and contract modifications and extensions published in their entirety in advance of being signed, and is the public given reasonable notice and opportunity to comment regarding the proposed contracts, and are the amounts actually expended under those contracts made public on a regular basis (such as quarterly or annually)?
2. Are all budgeted and actual labor expenses made public, including amounts and terms for salaries, benefits, deferred compensation, severance packages, meals, travel, and lodging, for every employee (that is, not only at an abstract level but for each individual employee and for each type of expense)?
3. For organizations with employees, does the organization produce a detailed and comprehensive budget that is drafted months in advance of the need to approve it, and is the public given multiple weeks to comment on the complete proposed budget before it is finalized?
4. Are the amounts and individually identifiable subjects of budgeted and actual legal expenses made public, such as attorney fees and settlement costs for employment disputes?
Again, my belief is that donors should know exactly how their money has been spent or is budgeted to be spent. Many government agencies adhere to this standard in the U.S. and I think that every Wikimedia organization should do the same, being mindful that they are custodians of money which was donated to support stated Wikimedia goal(s) and mission(s).
Thanks for this initiative. I think that the tool and an overview of affiliates' reflections could be valuable to discuss at the Wikimedia Conference.
Pine https://meta.wikimedia.org/wiki/User:Pine https://en.wikipedia.org/wiki/User:CatherineMunro/Bright_Places