Dear WMKE colleagues,
Following the recent conversations around finances, I wanted to make a few comments, hoping the uncertainty can be resolved:
1. We acknowledge it is an unfortunate situation where chapter funds are in anyone's personal bank account. In hindsight, WMF should have insisted a separate bank account be created to wire the money, even if not yet the official WMKE bank account.
1b. Now that that's done, we should seek to transfer the remaining grant funds to a dedicated account as soon as possible: either the WMKE account (if incorporation and the subsequent creation of the bank account seem around the corner -- any updates?), or an interim, joint-ownership dedicated account, with access to _at least_ two board members (one of whom would be the treasurer, of course). It would be good if the WMKE board can decide to pursue that course of action.
2. The current treasurer has sent me his tracking sheet of the grant funds, and it generally looks in good order. I hope the board has a copy too and can review as well.
3. The treasurer did confirm he has made some decisions to spend money (for chapter business) on his own, without board approval, citing previous experience with sending messages to the list and receiving no response for days. This is _not okay_. The way to fix this, now, is for the board to review all those spending decisions and _retroactively_ approve them (unless there's genuine concern about the expense). If there are expenses the board does not approve _per se_ (i.e. on material rather than procedural grounds), the treasurer will have to return those funds to the chapter.
3b. The board would do well to discuss and establish a clear procedure for authorizing expenses. "When it's everybody's job it's nobody's job." Once a procedure is adopted, the board members should _commit to following_ that procedure, as it would be unfair to the treasurer (already doing much unenviable work for the rest of us) to leave his requests hanging.
4. I have no reason to think the current treasurer has otherwise mishandled funds. Unless anyone has material proof to the contrary, we shall assume good faith, and once funds are transferred to a separate account, a full audit by the board can confirm this to everyone's satisfaction.
5. I understood there have been some payments to chapter members for expenses incurred, that have been issued on the understanding receipts will be furnished, but the treasurer is still awaiting receipts from several members. That, too, is _not okay_. Please submit your receipts to the treasurer as soon as possible. If you ever received a reimbursement from the treasurer and you're not sure whether or not you owe any receipts, please contact the treasurer privately to make sure.
6. I also understand there is some confusion about per diem allowances and receipts: the usual way per diems work is that the rate is determined by the board (You can use the WMF travel policy[1] if it helps), and then money is disbursed according to the number of days (deducting appropriate amounts when meals are provided, as in the case of lunches in Berlin and at Wikimania), but _no receipts_ are required. This as distinct from other expenses, which do require receipts. The rationale for this flexibility is that on the one hand there are all kinds of small unforeseen expenses, including (in some places) expenses that don't issue receipts (like the matatu :)), that are not specifically budgeted for in the per diem, and on the other hand the allowance is enough to cover them, without requiring minute record-keeping. This is easier for both sides, and is based on trust and good judgment. But that's just the usual way, and it's fine if WMKE chooses to commit to providing receipts for per diems as well.
I hope this helps WMKE move forward toward incorporation and program activity with clarity and confidence.
As always, please let me know if there's anything I can do to help.
Cheers,
Asaf
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Asaf Bartov
Wikimedia Foundation
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