Audited financial statements for 2020

[Martin Michlmayr]

* Martin Michlmayr <tbm at spi-inc.org> [2022-02-07 18:02]:
> After some delays, the audited financial statements for 2020 are now
> available:
> https://www.spi-inc.org/treasurer/2020-financial-statements.pdf

I've also updated the 2020 reports at
https://www.spi-inc.org/treasurer/reports/

These should be considered the final reports for 2020.

Here are some of the changes I made since draft reports were published
on this mailing list:

* The balance of ffmpeg was understated by $500 due to booking an expense twice.

* The balance of `Assets:Receivable` was understated by $25 due to unrecorded donations.

* Show securities at fair market value (FMV) instead of cost.

* $50 donations were not shown due to a bug in the reporting scripts.

* Applied changes to move to the accruals basis:
    * Accrued $3371.00 of incurred expenses for X.Org (increases expenses, decreases project balance)
    * Accrued $153.73 of incurred expenses for SPI (increases expenses, decreases project balance)

* Removed $10,000 donations to cancelled DebConf 2021.

* Merged debconf14 to debconf19 into the Debian earmark.

* Accrued the expenses for the 2020 audit.

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