Professional Documents
Culture Documents
Client Preparation List Compiled and in Russell Rohloffs Files, Pending Transmission to Harris
Audit For the Year Ended December 31, 2021 Send to Harris
Updated March 12, 2022 Item Not Applicable
1 A Trial Balance in Excel for the year ended 12/31/21 JITASA - MARK LEHNUS
1 C Minutes of Board meetings and Finance/Executive Committee meetings from January 1, 2021 through present. WK - RUSSELL ROHLOFF Complete
1 D Copies of any policy manuals (If changes have been made). WK - RUSSELL ROHLOFF
1 E Copy of Employee Manual (If changes have been made). WK - RUSSELL ROHLOFF
1 F Copy of retirement plan documents (If changes have been made). WK - RUSSELL ROHLOFF
1 G Copy of any leases renewed in 2021 or 2022, including office lease & equipment leases WK = ANNE KRAEMER DIAZ Complete
1 K Detail of all related party transactions, if any. NOT APPLICABLE Not Applicable
2 A Provide copies of bank reconciliations, together with the December bank statements
for all bank accounts as of December 31, 2021. Please provide copies of the January 2022 bank statements as well. WK - RUSSELL ROHLOFF
JITASA - MARK LEHNUS
Investments
3 A Quarterly investment statements provided by Eli Lily for common stock WK - RUSSELL ROHLOFF Complete
4 A Support for any receivables, specifically pleged letters and grant letters. WK - ANNE KRAEMER DIAZ Complete, same as 10A
Inventory
5 A Provide a detail and recon for all medical supplies inventory accounts at December 31, 2021 that ties to the trial balance in USD. WK - ANNE KRAEMER DIAZ Complete in Guatemala
JITASA - MARK LEHNUS
Fixed Assets
6 A Provide a listing of all fixed assets at December 31, 2021 in USD that agrees to the trial balance. WK - ANNE KRAEMER DIAZ Complete in Guatemala
JITASA - MARK LEHNUS
6 B Please identify fixed asset purchases and disposals during the year in USD. WK - ANNE KRAEMER DIAZ Complete in Guatemala
6 C Please pull supporting invoices for any purchases >$1,000. US RECORDS WK - RUSSELL ROHLOFF Complete in US
GUATEMALAN PURCHASES WK - GUSTAVO PAR
Payables
7 A Accounts payable aging summary for December 31, 2021. JITASA - MARK LEHNUS
8 B Provide support (calculation) for any wages payable and vacation payable at December 31, 2021. JITASA - MARK LEHNUS
8 C Copies of Quarterly Federal form 941's for 2021 WK - RUSSELL ROHLOFF Complete
8 D Please provide a listing of all payments made from 1/1/2022 - 3/31/2022 WK - RUSSELL ROHLOFF
Please have available for our review checks and related invoice for expenditures over $1,000. WK - GUSTAVO PAR
Net Assets
9 A Provide a schedule of all restricted funds received in 2021 and restricted funds remaining at 12/31/21 WK - GUSTAVO PAR
WK - ANNE KRAEMER DIAZ
Revenue JITASA - MARK LEHNUS
10 A Grant award letters for all grants received over $2,500 WK - ANNE KRAEMER DIAZ Complete
10 B Detail listing of in-kind donations that ties to the trial balance WK - RUSSELL ROHLOFF
JITASA - MARK LEHNUS
10 C Support for public contributions received over $5,000 WK - RUSSELL ROHLOFF Complete
Expenses
11 A Statement of Functional Expenses for 2021 JITASA - MARK LEHNUS
WK - GUSTAVO PAR
Other
12 A Exchange rate calculation for Guatemalan currency translation gain/loss. JITASA - MARK LEHNUS
12 B Access to any invoices paid for legal services or legal services received in-kind. NOT APPLICABLE Not Applicable