Audit for 2021
Martin Michlmayr
tbm at spi-inc.org
Wed May 4 05:04:14 UTC 2022
* Martin Michlmayr <tbm at spi-inc.org> [2022-03-14 19:10]:
> The SPI board will get an external audit of the 2021 financial
> statements done (as in previous years). This will be done by
> Gary Eisenkraft CPA and staff.
I delivered the audit pack to Gary's team on Monday (as agreed).
As part of the preparation for the 2021 audit, I fixed a number of
pending issues for 2021. I also reviewed all transactions and fixed a
number of minor issues; see the changelog below.
I've updated the reports on the web site but they are still a *draft*
until the audit has concluded. We hope this to be in time for the AGM
in July.
Changes:
* Add two invoices which were submitted to SPI in 2022 but which should be accrued in 2021.
* Accrue expense for 2021 audit.
* Fix one case where dividends were allocated fully to SPI rather than SPI and Debian in proportion of ownership. (This was a known issue flagged as to be resolved later.)
* Show securities at fair market value (FMV) instead of cost.
* Create a receivable for IT hardware where the vendor charged too much. Update depreciation accordingly.
* Include a $10 donation that got lost in the cash->accruals migration.
* Fix issue that bank fees and currency exchange differences weren't shown (affecting payments in December 2021).
* Remove an accrued expense that was rejected by the SPI board.
* Fix one misclassification of a payment as a donation (for OpenZFS).
* Fix the exchange rate of one expense.
* Split one expense into expense and currency gain.
* Add a small donation that came in late.
* Add a missing donation (it was actually in the books but not reported due to a bug).
--
Martin Michlmayr
Contractor, Software in the Public Interest, Inc.
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