To view the current state of the journal you can use hledger 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.