NPO Audit

During cutoff work, Caleb Foster of Ridgeway CPAs inspects gift record GR-88 for Lakeshore Refuge Network, a nonprofit corporation. On December 31, 2025, management accrued a $65,000 promise based on a voicemail from a long-time donor, but the signed confirmation letter is dated January 6, 2026, and contains the final terms. Which conclusion is most appropriate?

Fairstone LLP CPA audits East Maple Outreach, Inc., a nonprofit corporation. Finance director Nora Hale provides a draft related-party listing. Which procedure best tests completeness?

Calder West CPAs audits Stonebridge Youth Reach, Inc., a nonprofit corporation. July 2025 minutes approve free office space from board member Marisol Grant. What follow-up is most appropriate?

As final assembly begins for Meadowbrook Family Shelter, a nonprofit organization, Claire Donovan of Harbor West CPA Firm sees that the draft auditor's report is dated February 22, 2026, but the subsequent events memo and the final representation letter are both dated February 27, 2026 because additional procedures were completed through that later date. Which action best aligns the package?

For Open Door Volunteer Network, a nonprofit organization, Marcus Alvarez of Bishop Hart CPA Firm is preparing the release file on February 28, 2026. The governance communication draft properly summarizes uncorrected misstatements, but the auditor's report draft still refers to an earlier draft financial statement package that excluded the final posted adjustments. What is the best next step?