As near as I can tell, there is no argument that IETF money or assets
should be kept for use by/on behalf of the IETF - should not be spent on
other things, and should be accounted for appropriately. The language you
reference seems to deal with various ways to phrase that. However it is
phrased, I suspect we all agree on that.
What I understood the question to be was whether one would use generally
agreed accounting principles in doing so - for example, not mingling
designated funds with general funds in a common checkbook, and whether the
words "account" or "accounts" mean "separate bank account" or "set of
ledger accounts among the chart of accounts in accordance with normal
accounting practice".
This shows up in section 3.1, where the IAD maintains "an account", and in
section 5, which at times uses "accounts", in the plural and indicating a
normal corporate set of ledger accounts, and at other times uses "account",
in the singular, apparently conceptualizing a personal checkbook. I would
like to read both of these as specifying that there will be an appropriate
set of ledger accounts (plural, in the sense that a General Ledger program
uses the term) as described in section 5.1, and not detailing whether the
storage vehicle is a single checkbook, a checkbook and a savings account,
or some other combination of bank vehicles.
I think you want to leave the details of the bank accounts to the financial
folks discretion, as the right approach may change from time to time. You
just want to be very clear on what is the IETF's and what isn't, and be
able to review/report the ledger accounts when you need to.
At 11:11 PM 12/08/04 +0100, Harald Tveit Alvestrand wrote:
After all this threading, it seems clear that it would be bad to send out
the Last Call today as planned without settling this issue.
(Not to mention that the secretariat still hasn't posted version -02)
So - scanning back - I find that we have Bert's suggestion for "principle"
that seems to have met with no strong disfavour:
Once funds or in-kind donations have been credited to the IETF accounts,
they shall be irrevocably allocated to the support of the IETF.
(Scott preferred my variant:
Donations to the IETF shall be irrevocably committed to the support of
the IETF
but I don't - this does not cover meeting fees)
So I propose the following consensus text - relative to bcp-02, which is
visible on
<http://www.alvestrand.no/ietf/adminrest/draft-ietf-iasa-bcp-02.html>:
a) Add under "Principles", section 2.2, between item 4 and 5:
Once funds or in-kind donations have been credited to the IETF accounts,
they shall be irrevocably allocated to the support of the IETF.
b) Note, but DO NOT CHANGE, the following statements from section 5.
I believe they address the suggestions Margaret has made for a more
detailed specification of money moving into and out of the accounts.
5.2 IETF Meeting Revenues
Meeting revenues are an important source of funds for IETF functions. The
IAD, in consultation with the IAOC, sets the meeting fees as part of the
budgeting process. All meeting revenues shall be credited to the
appropriate IASA account.
5.3 Designated Donations, Monetary and In-Kind
.....
ISOC shall create appropriate administrative structures to coordinate such
donations with the IASA. In-kind resources are owned by the ISOC on behalf
of the IETF and shall be reported and accounted for in a manner that
identifies them as such. Designated monetary donations shall be credited
to the appropriate IASA account.
5.4 Other ISOC Support
Other ISOC support shall be based on the budget process as specified in
Section 6. ISOC shall credit the appropriate IASA accounts at least quarterly.
....
5.5 IASA Expenses
The IASA exists to support the IETF. Therefore, only expenses related to
supporting the IETF may be debited from the IASA account.
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