[Chapter-delegates] Accounting Accountability

[Borka Jerman Blazic]

Hi Eric,

Good question raised by you. The problem I see is in the difference of 
Chapters status and organization.
I can only speak for my country where the law is very restrictive 
regarding the acting of
registered legal non-for profit association.  The following apply:

-our Bylaws must be written in accordance with the state law. They are 
reviewed by
regional state agency each time a word or a number is changed and after
approval are receiving a seal. They must be approved
as well by the society assembly.

-we must have licensed accounting service, that overlook and manage  the 
bank transactions and
prepare  each year accounting report that is approved by the society 
assembly and then
submitted to the government accounting office - office for public evidences
and services (ajpes, http://www.ajpes.si/). We are also obliged to pay 
tax to the
state official taxation service for each payment or bill.

So, the control in my country is very strict, but I do not know if this 
apply to
other countries a s well.

Regards,

Borka





Eric Burger je 8.4.2016 ob 12:52 napisal:
> One of the major issues with disbursing funds is accounting and 
> accountability. Get one of those wong and the Internet Society loses 
> its tax exempt status. Losing its tax exempt status could result, in 
> the extreme, in the liquidation of ISOC. At the worst, such an event, 
> and the path to that event, would mean lots of lawyers getting rich 
> and those of us in chapters getting nothing.
>
> Tax law is specific about banning individuals from enriching 
> themselves from a non-profit. This is one of the structural reasons 
> why non profit pay is so much less than private sector pay for the 
> same job.
>
> A problem with simply paying block grants to chapters is if ANY 
> chapter improperly spends the money, then ALL of ISOC is at risk.
>
> I am not saying ISOC should not be financially supporting Chapters. 
> What I am saying is that if there is going to be some sort of funding 
> model proposed, please also propose how the accountability mechanisms 
> will work.
>
>
> --
> Sent from a mobile device. Sorry for typos or weird auto-correct. 
> Thank IETF LEMONADE for mobile email! See 
> <https://www.standardstrack.com/ietf/lemonade/ 
> <http://www.standardstrack.com/ietf/lemonade/%3E>>
> -------- Original message --------
> From: Keith Davidson <keith at internetnz.net.nz>
> Date: 4/8/2016 1:28 AM (GMT-03:00)
> To: 'Chapter Delegates' <chapter-delegates at elists.isoc.org>
> Subject: Re: [Chapter-delegates] ISOC-NY President Resigns
>
> I respect the validity of the concept of bulk funding as a method of
> supporting chapters. But there is some risk attached for ISOC in taking
> such an approach. It might be that 100 chapters pull ISOC in 100
> different directions. There would likely be high levels of duplication
> of efforts and energies with many people doing the same function. etc
> etc. What safeguards would ISOC have that the funds were not being
> wasted, or mis-used?
>
>
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-- 
Prof.dr.Borka Jerman-Blažič Head, Laboratory for Open systems and 
Networks Jožef Stefan Institute and Faculty of Economics, Ljubljana 
University Slovenia tel. +386 1 477 3408 tel. +386 1 477 3756 mob. +386 
41 678 410
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