initial journal setup

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

README.md

@@ -1,3 +1,17 @@
 # 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 `hledger -f journal/index.ledger web` to view the current state of the journal.
+
+We have not consensed on the usage of hledger and plain text accounting as the ultimate tool for bookkeeping.
+
+Next tasks include:
+- [ ] accounting for budgeting in EUR while our ficsal host uses GBP
+- [ ] applying expensess and revenues accounts to historical transactions
+- [ ] associating historical transactions with their appropriate restricted funds

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 +1,165 @@
+;; THIS DOCUMENT IS USED TO GENERATE "budget.ledger" and is not a direct ledger
+
+;; BUDGET RESOLUTIONS
+
+2023-04-13  | establishes hourly rate
+  ;; 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                 -20.00 EUR
+  ;; future months will be
+  ;; assets: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   10.00 HRS
+  assets:common-fund                -10.00 HRS
+  ;; future months will be
+  ;; assets:critical-fixes  = 10.00 HRS
+  ;; 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
+
+2025-04-19  | establish budget for federation radmin
+  ;; resolution:029
+  ;; budget:015  ;; incorrectly marked budget:014 in docs ??
+  ;; link:
+  assets:restricted:radmin        3,480.00 EUR
+  assets:common-fund             -3,480.00 EUR
+  ;; to exhaust 1 year after contract date
+
+;; 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:
+  asstse:restricted:escuela-comun-recipes   20.00 HRS
+  assets:common-fund                       -20.00 HRS
+  ;; 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
+
+

journal/budget.ledger

@@ -0,0 +1,217 @@
+;; THIS FILE WAS GENERATED FROM BUDGET RESOLUTIONS
+
+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
+
+2024-02-10 | 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 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
+
+2024-04-18 | 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
+
+2025-04-19 | establish budget for federation radmin
+    ; ; resolution:029
+    ; ; budget:015  ;; incorrectly marked budget:014 in docs ??
+    ; ; link:
+    assets:restricted:radmin     3,480.00 EUR
+    assets:common-fund          -3,480.00 EUR
+    ; ; to exhaust 1 year after contract date
+
+2025-11-10 | establish budget for escuela comun recipes
+    ; ; resolution:034
+    ; ; budget:016 ;; incorrectly marked budget:015 in docs ??
+    ; ; link:
+    asstse:restricted:escuela-comun-recipes       20.00 HRS
+    assets:common-fund                           -20.00 HRS
+    ; ; 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
+
+2026-02-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes       10.00 HRS
+    assets:common-fund                    -10.00 HRS
+    ; ; future months will be
+    ; ; assets:critical-fixes  = 10.00 HRS
+    ; ; 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                     -20.00 EUR
+    ; ; future months will be
+    ; ; assets: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       10.00 HRS
+    assets:common-fund                    -10.00 HRS
+    ; ; future months will be
+    ; ; assets:critical-fixes  = 10.00 HRS
+    ; ; 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                     -20.00 EUR
+    ; ; future months will be
+    ; ; assets:paying-invoices  = 20.00 EUR
+    ; ; assets:common-fund
+
+2026-04-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes       10.00 HRS
+    assets:common-fund                    -10.00 HRS
+    ; ; future months will be
+    ; ; assets:critical-fixes  = 10.00 HRS
+    ; ; 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                     -20.00 EUR
+    ; ; future months will be
+    ; ; assets:paying-invoices  = 20.00 EUR
+    ; ; assets:common-fund
+
+2026-05-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes       10.00 HRS
+    assets:common-fund                    -10.00 HRS
+    ; ; future months will be
+    ; ; assets:critical-fixes  = 10.00 HRS
+    ; ; 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                     -20.00 EUR
+    ; ; future months will be
+    ; ; assets:paying-invoices  = 20.00 EUR
+    ; ; assets:common-fund
+
+2026-06-17 | establishes monthly budget for critical fixes
+    ; ; resolution:010
+    ; ; budget:004
+    ; ; link:
+    assets:restricted:critical-fixes       10.00 HRS
+    assets:common-fund                    -10.00 HRS
+    ; ; future months will be
+    ; ; assets:critical-fixes  = 10.00 HRS
+    ; ; 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                     -20.00 EUR
+    ; ; future months will be
+    ; ; assets:paying-invoices  = 20.00 EUR
+    ; ; assets:common-fund
+

journal/index.ledger

@@ -0,0 +1,16 @@
+;; ACCOUNTS
+
+account assets:common-fund
+account assets:restricted:monthly-meetings
+account assets:restricted:resolution-writing
+account assets:restricted:paying-invoices
+
+account revenues:membership-dues
+account revenues:uncategorized
+
+account expenses:uncategorized
+
+;; JOURNALS
+
+include coop-cloud.ledger
+include budget.ledger