[Riley]

Under accrual accounting, deferred revenue may be appropriate when the organisation has not yet earned the full amount. Recognising everything upfront could distort the results for both the current and future years. Keeping the timing clear can make financial reporting much easier to understand.

[Riley]

Linking salary increases to a three-year average exchange rate sounds reasonable, but local inflation and cost of living are also important factors. In my view, a market-based approach, perhaps using local housing or salary benchmarks, could provide a fairer picture. An Employer of Record may also be able to provide useful country-specific data. The aim should be a consistent approach that remains fair to staff.

[Riley]

Keeping hard copies of every past grant application can quickly take up a surprising amount of space. From my perspective, electronic storage is generally a practical option unless a funder specifically requires paper originals. A well-organised cloud folder with clear naming and retention rules can make documents much easier to find when needed.

[Riley]

The dip in donations is a bit concerning, though a fantastic opportunity is often undervalued. We have gotten a bit lazy talking at people rather than with them. What I think will be best is genuine relationship building and intentionality with every supporter. The outcome usually involves more consistent funding and advocates if we listen well.

[Riley]

I would probably keep these responsibilities separate. A board treasurer is generally better placed to provide oversight than to handle routine bookkeeping. Having the same person reviewing and entering transactions can make internal controls harder to maintain. Keeping the treasurer focused on reviewing reports and financial oversight seems like a more sensible arrangement.