The accountant logs all expenses and incomes incurred during the season into the seasonal excel sheet posted on notion page for International Media Nodes. At the end of each season, a link to these expenses and a summary of the significant financial state should be reported to the greater banklessDAO community with a forum post or other viable means.

• All major expenses are made under the seasonal forum proposal at the BanklessDAO forum page.
• Since there is no gas fees in parcel, (http://parcel.money/) to be used instead of gnosis safe app where applicable.
• The Accounting role holder will prepare the parcel payments and collect the approval from the multi-sig holders.
• All transactions to be hold with the txn number, link to transaction (parcel or gnosis), date, receiver/sender discord handle and amount information.
• The Accounting role holder will create and maintain not only an accounting of past transactions but also of the planned transactions/budget for the rest of the Season. They will set aside respective amounts for the role holders, Coordinape rounds etc
• The books are kept in a spreadsheet created in IMN Google Drive. A new sheet will be created every season and kept under the payments page of notion under related seasons header. The sheet will be closed at the end of the season. The document will be dowloaded as a PDF, locked from further editing and uploaded in the notion under the season header to be archived.
• Remaining liabilities will be transferred to the new seasonal spreadsheet.
• If the role holder changes at the end or during the season, the existing role holder has the responsibility to walk the new holder through the excel sheet.

1. Role holders
   1. All role holders, including micro roles and apprentices, are remunerated in the first week of the month after the work is undertaken.
   2. The compensation plan should be elaborated in the seasonal budget proposal for the banklessDAO.
2. KPI Payments to nodes
   1. KPI Payment results that are due to be paid will be reported to Accounting Role Holder by the Stats Team.
   2. All transactions for the KPI payments will be started in 2 days after the reporting.
3. Coordinape
   1. If the project decides to have coordinape rounds, the accounting role holder is responsible to start the coordinape process according to instructions in the IMN governance.
   2. All transactions for the coordinape will be started in 2 days after the reporting.
4. Bounties
   1. Bounties that are due to be paid will be reported to Accounting Role Holder by the bounty creator or reviewer.
   2. All transactions for the bounties that are reported to the Accounting Role Holder will be started in 2 days after the reporting.
5. Misc
   1. Any expense that are not fit for the above categories will be recorded in the misc page of the spreadsheet.
6. INCOME
   1. Any income generated or gained by grants will be recorded in the income page of notion.
   2. Income is also shown in every seasonal spreadsheet in the income page for being able to show balance.