[CCWG-ACCT] Contribution on Transparency Reforms for CCWG

[Bruce Tonkin]

Hello Greg,

>>    There are limitations -- only records reasonably related to the requestor's purpose will be provided, and the purpose needs to have a "credible basis" as I understand it (i.e., it can't be a "fishing expedition").  Also, privacy concerns can be considered -- as such, "payments to all staff" are relatively unlikely to be provided (unless the request survives the hurdles described, with regard to that information).  There is some existing interpretation around "accounting books and records" and I would look to our counsel to provide that, if the question is certified to them.​

Yes – that would be really helpful to get some interpretation of what is meant in the statute and how we could develop something appropriate for ICANN in the bylaws.

Even the term accounting books and records sounds like something from the last century.   I haven’t seen paper general ledgers, invoice books etc for many years.   These days there are electronic accounting systems, and you pull management reports from those systems.   The public financials are examples of such reports.

AS noted – where an investigation is justified by the legal entity for the community powers – I would think the most appropriate process is to appoint an independent auditor to investigate the issue for which there is a  “credible basis” .   An independent auditor is trained in being able to investigate records from accounting systems.   Generally the Board would also most likely also be interested to know if there is any issue in the use of the public funds held by ICANN.  So the interests of the Board and community should generally be aligned.

Regards,
Bruce Tonkin