Aging of contributions receivable

The following represents the aging of contributions receivable for McKenzie Health Foundation for the historical years ended June 30, 2020, 2019, 2018, 2017, 2016, and 2015. Contributions receivable vary significantly by year; however, contribution revenue has been fairly stable over the five-year period.

Fiscal Year-End 6/30/20206/30/20196/30/20186/30/20176/30/20166/30/2015Total contributions receivable$1,006,000$1,273,000$931,000$1,874,000$596,000$465,000Allowance for uncollectible contributions30,18038,19027,93065,59020,86018,600Total contribution revenue21,123,00022,064,10020,099,50022,117,20021,978,80021,654,000Aging of contributions receivable 030 days$520,000$376,000$436,000$1,474,000$596,000$435,0003160 days26,000426,000290,000400,000030,0006190 days410,000471,000205,000000>90 days50,00000000 $1,006,000$1,273,000$931,000$1,874,000$596,000$465,000

a) Prepare a report showing the allowance as a percentage of receivables and receivables as a percentage of contribution revenue. Round percentages to one decimal.

Fiscal Year-End 6/30/20206/30/20196/30/20186/30/20176/30/20166/30/2015Allowance as a percentage of receivablesAnswerAnswerAnswerAnswerAnswerAnswerReceivables as a percentage of contribution revenueAnswerAnswerAnswerAnswerAnswerAnswer

b) Prepare a report showing the percentage of receivables in each aging category. Round percentages to one decimal.

Fiscal Year-End 6/30/20206/30/20196/30/20186/30/20176/30/20166/30/2015Aging of contributions receivable 030 daysAnswerAnswerAnswerAnswerAnswerAnswer3160 daysAnswerAnswerAnswerAnswerAnswerAnswer6190 daysAnswerAnswerAnswerAnswerAnswerAnswer>90 daysAnswerAnswerAnswerAnswerAnswerAnswer

c. In addition to the evaluation of the adequacy of the allowance using the analyses in a) and b), which of the following procedures would be appropriate in the audit of the receivables balance under GAGAS?