External audit for 2019 financial statements

[Martin Michlmayr]

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.