| Lists: | spi-general |
|---|
| From: | Martin Michlmayr <tbm(at)spi-inc(dot)org> |
|---|---|
| To: | spi-general(at)lists(dot)spi-inc(dot)org |
| Subject: | Audit for 2021 |
| Date: | 2022-03-14 11:10:04 |
| Message-ID: | Yi8ijCt+nHPPm7gn@jirafa.cyrius.com |
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| Lists: | spi-general |
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.
We hope the audited financial statements will be ready for the
AGM in July.
(There were significant delays with the 2020 audit for a number
of reasons; hopefully this can be avoided this time.)
If your project needs preliminary data for 2021 income/expenses
(in addition to the published draft reports), please open an RT
ticket.
--
Martin Michlmayr
Contractor, Software in the Public Interest, Inc.
| From: | Martin Michlmayr <tbm(at)spi-inc(dot)org> |
|---|---|
| To: | spi-general(at)lists(dot)spi-inc(dot)org |
| Subject: | Re: Audit for 2021 |
| Date: | 2022-05-04 05:04:14 |
| Message-ID: | YnIJTjwIt0+N4WjR@jirafa.cyrius.com |
| Views: | Raw Message | Whole Thread | Download mbox |
| Lists: | spi-general |
* Martin Michlmayr <tbm(at)spi-inc(dot)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.