amend budget with recent website development item and fix recurring items

all historical transactions are uncategorized.
some restricted funds require clarification.

README.md

@@ -1,3 +1,32 @@
 # Finance To Do's
 
 Issues in this repo will help track work towards Co-op Cloud financial sustainability
+
+
+# Journal
+
+In /journal, you will find the beginning of a bookkeeping journal.
+
+To view the current state of the journal you can use [hledger](https://hledger.org) and hledger-web. After downloading both softwares, run `./web.sh` to view the current state of the journal.
+
+The top level account is accurate to 2026/06/30. Some historical transactions may need to be recoded for accuracy after discussion. Restricted accounts with a negative balance are over-utilized, while restricted accounts with a positive balance are under-utilized.
+
+*note: We have not consensed on the usage of hledger and plain text accounting as the ultimate tool for bookkeeping.*
+
+## Notes
+
+### Accounts
+Most transactions are currently associated with appropriate accounts, however there are some questions (especially for older transactions) to chase down for individual transactions.
+
+Payment processing fees do not currently have their own expense account, this is something to tackle soon.
+
+All budget decisions are associated with their own subaccounts in a `restricted` account of `assets`. This makes the assets account have the structure
+```
+assets
+  - common-fund
+  - restricted
+    - BUDGET-###
+```
+
+### Currencies
+Our opencollective account transacts in GBP, while our budgeting is done in EUR; most historical transactions seem to have lost (or never had) original currency data. Rather than calculating a conversion rate for each transaction (many of which do not have the data to support an accurate rate), i have added monthly historical exchange rates for GBP-EUR. This is mostly to support a single currency for ease of reporting.

coop-cloud.csv.rules

@@ -0,0 +1,14 @@
+# rules for importing opencollective transaction exports
+
+skip 1
+
+fields date, description, amount
+
+date-format %FT%T
+
+currency GBP
+
+account1 assets:common-fund
+account2 revenues:uncategorized
+if %amount -
+ account2 expenses:uncategorized

journal/budget-resolutions/resolutions.ledger

@@ -0,0 +1,164 @@
+;; THIS DOCUMENT IS USED TO GENERATE "budget.ledger" and is not a direct ledger
+
+;; BUDGET RESOLUTIONS
+
+;; ESTABLISH HOURLY RATE
+P 2023/04/13 HRS  20.00 EUR
+  ;; resolution:003
+  ;; link:
+  ;; sets 20.00 EUR = 1.00 HRS
+
+2023-04-13 | establishes monthly meetings budget
+  ;; resolution:004
+  ;; budget:001
+  ;; link:docs.coopcloud.tech/federation/resolutions/passed/004/
+  assets:restricted:monthly-meetings   960.00 EUR
+  assets:common-fund                  -960.00 EUR
+
+2023-06-12  | establishes resolution writing budget
+  ;; resolution:006
+  ;; budget:002
+  ;; link:docs.coopcloud.tech/federation/resolutions/passed/006/
+  assets:restricted:resolution-writing   100.00 EUR
+  assets:common-fund                    -100.00 EUR
+
+~ monthly from 2023-06-19  | establishes monthly budget for paying invoices
+  ;; resolution:008
+  ;; budget:003
+  ;; link:
+  assets:restricted:paying-invoices   = 20.00 EUR
+  assets:common-fund
+
+;; 2023-07-17 resolution:009 sets a common fund "buffer" of 1,500 EUR
+
+~ monthly from 2023-07-17  | establishes monthly budget for critical fixes
+  ;; resolution:010
+  ;; budget:004
+  ;; link:
+  assets:restricted:critical-fixes   = 200.00 EUR
+  assets:common-fund
+
+2023-08-06  | establishes budget for backup improvements
+  ;; resolution:011
+  ;; budget:005
+  ;; link:
+  assets:restricted:backup-improvements   200.00 EUR
+  assets:common-fund                     -200.00 EUR
+
+2023-08-31  | return remainder of backup improvements budget to common fund
+  ;; resolution:011
+  ;; budget:005
+  ;; link:
+  assets:restricted:backup-improvements    = 0.00 EUR
+  assets:common-fund
+
+2023-09-23  | establishes budget for abra integration test suite
+  ;; resolution:012
+  ;; budget:006
+  ;; link:
+  assets:restricted:abra-integration-test-suite   600.00 EUR
+  assets:common-fund                             -600.00 EUR
+
+2023-10-31  | return remainder of abra integration test suite budget to common fund
+  ;; resolution:012
+  ;; budget:006
+  ;; link:
+  assets:restricted:abra-integration-test-suite   = 0.00 EUR
+  assets:common-fund
+
+2023-12-24  | extends critical fixes budget for short period of time
+  ;; resolution:014
+  ;; budget:008
+  ;; link:
+  assets:restricted:critical-fixes:early-2024-push   1,900.00 EUR
+  assets:common-fund                                -1,900.00 EUR
+
+2024-02-28  | return remainder of critical fixes budget extension to common fund
+  ;; resolution:014
+  ;; budget:008
+  ;; link:
+  assets:restricted:critical-fixes:early-2024-push   = 0.00 EUR
+  assets:common-fund
+
+2024-02-10  | establish budget for backup-bot-two
+  ;; resolution:016
+  ;; budget:009 ;; incorrectly marked budget:008 in docs
+  ;; link:
+  assets:restricted:backup-bot-two   200.00 EUR
+  assets:common-fund                -200.00 EUR
+
+2024-02-28  | return remainder of backup-bot-two budget to common fund
+  ;; resolution:016
+  ;; budget:009 ;; incorrectly marked budget:008 in docs
+  ;; link:
+  assets:restricted:backup-bot-two   = 0.00 EUR
+  assets:common-fund
+
+2024-04-18  | establish budget to rearchitect abra integration test suite
+  ;; resolution:020
+  ;; budget:010
+  ;; link:
+  assets:restricted:abra-integration-test-suite:daily-testing   320.00 EUR
+  assets:common-fund                                           -320.00 EUR
+
+2024-07-31  | establish budget for cobra migration
+  ;; resolution:021
+  ;; budget:011
+  ;; link:
+  assets:restricted:cobra-migration   300.00 EUR
+  assets:common-fund                 -300.00 EUR
+
+2024-09-18  | estalish budget for new co-op cloud website
+  ;; resolution:023
+  ;; budget:012
+  ;; link:
+  assets:restricted:website-redesign   360.00 EUR
+  assets:common-fund                  -360.00 EUR
+
+2024-11-13  | establish budget to reintroduce kite-flying
+  ;; resolution:024
+  ;; budget:013
+  ;; link:
+  assets:restricted:kite-flying   2,000.00 EUR
+  assets:common-fund             -2,000.00 EUR
+  ;; expected to exhaust 2025/03/31
+
+2025-01-22  | establish budget for abra release backpay
+  ;; resolution:026
+  ;; budget:014
+  ;; link:
+  assets:restricted:abra-release   1,040.00 EUR
+  assets:common-fund              -1,040.00 EUR
+
+;; 2025-06-24 requires critical-fixes to be documented in git issues
+
+2025-11-10  | establish budget for escuela comun recipes
+  ;; resolution:034
+  ;; budget:016 ;; incorrectly marked budget:015 in docs ??
+  ;; link:
+  assets:restricted:escuela-comun-recipes   400.00 EUR
+  assets:common-fund                       -400.00 EUR
+  ;; to be reimbursed in april 2026
+
+2026-02-12  | establish budget for sutty website proposal
+  ;; resolution:035
+  ;; budget:017 ;; incorrectly marked budget:016 in docs ??
+  ;; link:
+  assets:restricted:sutty-website   1,023.00 EUR
+  assets:common-fund               -1,023.00 EUR
+
+~ monthly from 2026-04-01 to 2027-04-01  | establishes monthly budget for federation radmin
+  ;; resolution:029
+  ;; budget:015  ;; incorrectly marked budget:014 in docs ??
+  ;; link:
+  assets:restricted:radmin        = 240.00 EUR
+  assets:common-fund
+  ;; to exhaust 1 year after contract date
+
+2026-06-02  | establish budget for new website development
+  ;; resolution:041
+  ;; budget:018 ;; incorrectly marked budget:017 in docs ??
+  ;; link:
+  assets:restricted:website-development   3,500.00 EUR
+  assets:common-fund                     -3,500.00 EUR
+

journal/budget.ledger

@@ -0,0 +1,665 @@
+;; THIS FILE WAS GENERATED FROM BUDGET RESOLUTIONS
+
+2023-04-13 | establishes monthly meetings budget
+    ; ; resolution:004
+    ; ; budget:001
+    ; ; link:docs.coopcloud.tech/federation/resolutions/passed/004/
+    assets:restricted:monthly-meetings      960.00 EUR
+    assets:common-fund                     -960.00 EUR
+
+2023-06-12 | establishes resolution writing budget
+    ; ; resolution:006
+    ; ; budget:002
+    ; ; link:docs.coopcloud.tech/federation/resolutions/passed/006/
+    assets:restricted:resolution-writing      100.00 EUR
+    assets:common-fund                       -100.00 EUR
+
+2023-06-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-07-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-07-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-08-06 | establishes budget for backup improvements
+    ; ; resolution:011
+    ; ; budget:005
+    ; ; link:
+    assets:restricted:backup-improvements      200.00 EUR
+    assets:common-fund                        -200.00 EUR
+
+2023-08-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-08-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-08-31 | return remainder of backup improvements budget to common fund
+    ; ; resolution:011
+    ; ; budget:005
+    ; ; link:
+    assets:restricted:backup-improvements                 = 0.00 EUR
+    assets:common-fund
+
+2023-09-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-09-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-09-23 | establishes budget for abra integration test suite
+    ; ; resolution:012
+    ; ; budget:006
+    ; ; link:
+    assets:restricted:abra-integration-test-suite      600.00 EUR
+    assets:common-fund                                -600.00 EUR
+
+2023-10-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-10-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-10-31 | return remainder of abra integration test suite budget to common fund
+    ; ; resolution:012
+    ; ; budget:006
+    ; ; link:
+    assets:restricted:abra-integration-test-suite                 = 0.00 EUR
+    assets:common-fund
+
+2023-11-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-11-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-12-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2023-12-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2023-12-24 | extends critical fixes budget for short period of time
+    ; ; resolution:014
+    ; ; budget:008
+    ; ; link:
+    assets:restricted:critical-fixes:early-2024-push     1,900.00 EUR
+    assets:common-fund                                  -1,900.00 EUR
+
+2024-01-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-01-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-02-10 | establish budget for backup-bot-two
+    ; ; resolution:016
+    ; ; budget:009 ;; incorrectly marked budget:008 in docs
+    ; ; link:
+    assets:restricted:backup-bot-two      200.00 EUR
+    assets:common-fund                   -200.00 EUR
+
+2024-02-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-02-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-02-28 | return remainder of critical fixes budget extension to common fund
+    ; ; resolution:014
+    ; ; budget:008
+    ; ; link:
+    assets:restricted:critical-fixes:early-2024-push                 = 0.00 EUR
+    assets:common-fund
+
+2024-02-28 | return remainder of backup-bot-two budget to common fund
+    ; ; resolution:016
+    ; ; budget:009 ;; incorrectly marked budget:008 in docs
+    ; ; link:
+    assets:restricted:backup-bot-two                 = 0.00 EUR
+    assets:common-fund
+
+2024-03-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-03-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-04-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-04-18 | establish budget to rearchitect abra integration test suite
+    ; ; resolution:020
+    ; ; budget:010
+    ; ; link:
+    assets:restricted:abra-integration-test-suite:daily-testing      320.00 EUR
+    assets:common-fund                                              -320.00 EUR
+
+2024-04-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-05-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-05-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-06-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-06-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-07-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-07-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-07-31 | establish budget for cobra migration
+    ; ; resolution:021
+    ; ; budget:011
+    ; ; link:
+    assets:restricted:cobra-migration      300.00 EUR
+    assets:common-fund                    -300.00 EUR
+
+2024-08-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-08-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-09-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-09-18 | estalish budget for new co-op cloud website
+    ; ; resolution:023
+    ; ; budget:012
+    ; ; link:
+    assets:restricted:website-redesign      360.00 EUR
+    assets:common-fund                     -360.00 EUR
+
+2024-09-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-10-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-10-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-11-13 | establish budget to reintroduce kite-flying
+    ; ; resolution:024
+    ; ; budget:013
+    ; ; link:
+    assets:restricted:kite-flying     2,000.00 EUR
+    assets:common-fund               -2,000.00 EUR
+    ; ; expected to exhaust 2025/03/31
+
+2024-11-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-11-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2024-12-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2024-12-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-01-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-01-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-01-22 | establish budget for abra release backpay
+    ; ; resolution:026
+    ; ; budget:014
+    ; ; link:
+    assets:restricted:abra-release     1,040.00 EUR
+    assets:common-fund                -1,040.00 EUR
+
+2025-02-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-02-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-03-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-03-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-04-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-04-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-05-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-05-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-06-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-06-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-07-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-07-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-08-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-08-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-09-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-09-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-10-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-10-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-11-10 | establish budget for escuela comun recipes
+    ; ; resolution:034
+    ; ; budget:016 ;; incorrectly marked budget:015 in docs ??
+    ; ; link:
+    assets:restricted:escuela-comun-recipes      400.00 EUR
+    assets:common-fund                          -400.00 EUR
+    ; ; to be reimbursed in april 2026
+
+2025-11-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-11-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2025-12-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2025-12-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-01-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-01-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-02-12 | establish budget for sutty website proposal
+    ; ; resolution:035
+    ; ; budget:017 ;; incorrectly marked budget:016 in docs ??
+    ; ; link:
+    assets:restricted:sutty-website     1,023.00 EUR
+    assets:common-fund                 -1,023.00 EUR
+
+2026-02-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-02-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-03-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-03-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-04-01 | establishes monthly budget for federation radmin
+    ; ; resolution:029
+    ; ; budget:015  ;; incorrectly marked budget:014 in docs ??
+    ; ; link:
+    assets:restricted:radmin                 = 240.00 EUR
+    assets:common-fund
+    ; ; to exhaust 1 year after contract date
+
+2026-04-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-04-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-05-01 | establishes monthly budget for federation radmin
+    ; ; resolution:029
+    ; ; budget:015  ;; incorrectly marked budget:014 in docs ??
+    ; ; link:
+    assets:restricted:radmin                 = 240.00 EUR
+    assets:common-fund
+    ; ; to exhaust 1 year after contract date
+
+2026-05-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-05-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+
+2026-06-01 | establishes monthly budget for federation radmin
+    ; ; resolution:029
+    ; ; budget:015  ;; incorrectly marked budget:014 in docs ??
+    ; ; link:
+    assets:restricted:radmin                 = 240.00 EUR
+    assets:common-fund
+    ; ; to exhaust 1 year after contract date
+
+2026-06-02 | establish budget for new website development
+    ; ; resolution:041
+    ; ; budget:018 ;; incorrectly marked budget:017 in docs ??
+    ; ; link:
+    assets:restricted:website-development     3,500.00 EUR
+    assets:common-fund                       -3,500.00 EUR
+
+2026-06-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes                 = 200.00 EUR
+    assets:common-fund
+
+2026-06-19 | establishes monthly budget for paying invoices
+    ; ; resolution:008
+    ; ; budget:003
+    ; ; link:
+    assets:restricted:paying-invoices                 = 20.00 EUR
+    assets:common-fund
+

journal/commodity.ledger

@@ -0,0 +1,78 @@
+;; 2021 currency conversion
+
+P 2021/07/01 EUR  .863558 GBP
+P 2021/08/01 EUR  .862069 GBP
+P 2021/09/01 EUR  .851282 GBP
+P 2021/10/01 EUR  .859846 GBP
+P 2021/11/01 EUR  .843098 GBP
+P 2021/12/01 EUR  .839842 GBP
+
+;; 2022 currency conversion
+
+P 2022/01/01 EUR  .851426 GBP
+P 2022/02/01 EUR  .832432 GBP
+P 2022/03/01 EUR  .836890 GBP
+P 2022/04/01 EUR  .832708 GBP
+P 2022/05/01 EUR  .832778 GBP
+P 2022/06/01 EUR  .844808 GBP
+P 2022/07/01 EUR  .860881 GBP
+P 2022/08/01 EUR  .851281 GBP
+P 2022/09/01 EUR  .845308 GBP
+P 2022/10/01 EUR  .871763 GBP
+P 2022/11/01 EUR  .869565 GBP
+P 2022/12/01 EUR  .859845 GBP
+
+;; 2023 currency conversion
+
+P 2023/01/01 EUR  .858221 GBP
+P 2023/02/01 EUR  .874049 GBP
+P 2023/03/01 EUR  .889521 GBP
+P 2023/04/01 EUR  .882301 GBP
+P 2023/05/01 EUR  .880204 GBP
+P 2023/06/01 EUR  .870398 GBP
+P 2023/07/01 EUR  .860437 GBP
+P 2023/08/01 EUR  .868432 GBP
+P 2023/09/01 EUR  .855945 GBP
+P 2023/10/01 EUR  .865426 GBP
+P 2023/11/01 EUR  .866476 GBP
+P 2023/12/01 EUR  .869565 GBP
+
+;; 2024 currency conversion
+
+P 2024/01/01 EUR  .864528 GBP
+P 2024/02/01 EUR  .857265 GBP
+P 2024/03/01 EUR  .856018 GBP
+P 2024/04/01 EUR  .854190 GBP
+P 2024/05/01 EUR  .853679 GBP
+P 2024/06/01 EUR  .851861 GBP
+P 2024/07/01 EUR  .844309 GBP
+P 2024/08/01 EUR  .839066 GBP
+P 2024/09/01 EUR  .852951 GBP
+P 2024/10/01 EUR  .842034 GBP
+P 2024/11/01 EUR  .844451 GBP
+P 2024/12/01 EUR  .834933 GBP
+
+;; 2025 currency conversion
+
+P 2025/01/01 EUR  .830978 GBP
+P 2025/02/01 EUR  .831186 GBP
+P 2025/03/01 EUR  .824702 GBP
+P 2025/04/01 EUR  .836654 GBP
+P 2025/05/01 EUR  .851014 GBP
+P 2025/06/01 EUR  .842034 GBP
+P 2025/07/01 EUR  .858322 GBP
+P 2025/08/01 EUR  .870119 GBP
+P 2025/09/01 EUR  .864453 GBP
+P 2025/10/01 EUR  .872104 GBP
+P 2025/11/01 EUR  .876876 GBP
+P 2025/12/01 EUR  .879374 GBP
+
+;; 2026 currency conversion
+
+P 2026/01/01 EUR  .873073 GBP
+P 2026/02/01 EUR  .862916 GBP
+P 2026/03/01 EUR  .869414 GBP
+P 2026/04/01 EUR  .871622 GBP
+P 2026/05/01 EUR  .896128 GBP
+P 2026/06/01 EUR  .864555 GBP
+P 2026/07/01 EUR  .855510 GBP

journal/index.ledger

@@ -0,0 +1,71 @@
+;; ACCOUNTS
+
+account assets ;; type:A
+account assets:common-fund
+account assets:restricted:monthly-meetings
+account assets:restricted:resolution-writing
+account assets:restricted:paying-invoices
+account assets:restricted:critical-fixes
+account assets:restricted:critical-fixes:early-2024-push
+account assets:restricted:abra-integration-test-suite
+account assets:restricted:abra-integration-test-suite:daily-testing
+account assets:restricted:backup-improvements
+account assets:restricted:cobra-migration
+account assets:restricted:abra-release
+account assets:restricted:kite-flying
+account assets:restricted:website-redesign
+account assets:restricted:sutty-website
+account assets:restricted:backup-bot-two
+account assets:restricted:radmin
+account assets:restricted:escuela-comun-recipes
+account assets:restricted:website-development
+account assets:restricted
+
+; early funding
+account revenues ;; type:R
+account revenues:cos-funding
+
+account revenues:membership-dues
+account revenues:infrastructure-sustainability
+account revenues:community-contribution
+account revenues:one-time-contribution
+; TODO track donation
+account revenues:private-donation
+
+account expenses ;; type:E
+account expenses:uncategorized
+; early unbudgeted expenses
+account expenses:early-design
+account expenses:early-dev
+account expenses:early-meeting
+
+account expenses:abra
+account expenses:abra-release
+account expenses:budgeted:monthly-meetings
+account expenses:budgeted:resolution-writing
+account expenses:budgeted:critical-fixes
+account expenses:budgeted:abra-integration-test-suite
+account expenses:budgeted:backup-improvements
+account expenses:budgeted:cobra-migration
+account expenses:budgeted:kite-flying
+account expenses:budgeted:kite-flying-participation
+account expenses:budgeted:paying-invoices
+account expenses:budgeted:website-redesign
+account expenses:budgeted:sutty-website
+account expenses:vps-hosting
+
+account equity ;; type:E
+; moving funds to platform 6
+account equity:account-transfer
+
+;; JOURNALS
+
+include coop-cloud.ledger
+include budget.ledger
+
+;; COMMODITIES
+
+include commodity.ledger
+commodity 1,000.00 EUR
+commodity 1,000.00 GBP
+commodity 1,000.00 HRS

make-budget.sh

@@ -0,0 +1,5 @@
+#!/bin/bash
+
+printf ";; THIS FILE WAS GENERATED FROM BUDGET RESOLUTIONS\n\n" > ./journal/budget.ledger
+
+hledger -f ./journal/budget-resolutions/resolutions.ledger print --forecast=2023-04-12..2026-06-30  >> ./journal/budget.ledger

web.sh

@@ -0,0 +1,3 @@
+#!/bin/bash
+
+hledger -f journal/index.ledger --strict -X EUR web