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== Independent Volunteer Auditor's Report ==
 
The work of the accountant and treasurer are checked by an indpendentindependent volunteeervolunteer auditor from the OSM community.
 
* [[Media:Independent Volunteer Auditor's Report 2017.pdf|Independent Volunteer Auditor's report for the 2017 finances]]
== OSMF policy on expense claims ==
The Inland Revenue defines an allowable business expense as one that has been incurred wholly (entirely), exclusively and necessarily for business purposes ("business" means standard OSMF actvitiesactivities here).
OSMF will pay reasonable out-of-pocket expenses that are incurred during normal activities for the Foundation, provided a VAT invoice and/or receipt is also supplied with the claim.
=== Examples ===