* Martin Michlmayr <t...@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. _______________________________________________ Spi-general mailing list Spi-general@lists.spi-inc.org http://lists.spi-inc.org/listinfo/spi-general
