I had a look over the audit team wiki[1] and have some questions about the audit and budget process
a) the wiki links to different trust organizations, each of them publish their own accounting records from time to time. My understanding of the delegation[2] is that the audit team should pull in the data from the different trust organizations and prepare a single consolidated balance sheet and P&L for Debian as a whole. Does that happen? b) should some of the audit team's responsibilities be specified in the constitution instead of the delegation? There is already some stuff about trust organizations and assets in there[3], that section would be a good place to include some reference to annual financial statements. c) how would the audit team feel about producing a balance sheet and P&L at least two months before DPL elections each year? This would make it easier for all participants (candidates and voters) to evaluate the financial feasibility of any proposed policies. d) several people have made requests for funding on this list recently, is there a budget process for evaluating, prioritizing and approving the requests? Should they be submitted against a pseudo-package in the BTS perhaps? e) just looking at the SPI balance sheet[4], the amount of money that appears to be held in trust appears to be far higher than actual expenditure. Should the DPL delegate a team to specifically look after long term investment of money that Debian doesn't have any immediate plans for? Simply keeping such large amounts of money in a bank deposit at minimal interest rates appears comparable to using a default password but making decisions about such money should be something that is separate from the audit team. 1. https://wiki.debian.org/Teams/Auditor 2. https://lists.debian.org/debian-devel-announce/2010/10/msg00004.html 3. https://www.debian.org/devel/constitution#item-9 4. http://www.spi-inc.org/corporate/annual-reports/2015.pdf