Presumably everyone but if you guessed that the Rev had the good sense to hire a crack-squad of debit & credit mavens to keep everything at National Action Network tip-top, you’d be sorely mistaken.

An accounting firm hired by Al Sharpton’s National Action Network found the civil-rights group in such financial disarray that it flunked its record-keeping — and may not even survive, The Post has learned.

The scathing critique was spelled out in a hard-hitting internal audit of NAN’s books, a copy of which was obtained by The Post.

“The organization has suffered recurring decreases in net assets — and has been dependent upon advances from related parties and the nonpayment of payroll tax obligations — to maintain continuity,” the firm KBL concluded in an April 2 audit of NAN’s 2008 financial records, the most recent available.

The audit, which was submitted to NAN’s board of directors, warned, “These circumstances create substantial doubt about the organization’s ability to continue.”

KBL said it was “unable to form an opinion” on the accuracy of NAN’s financial figures “because of inadequacies in the organization’s accounting records.”

Audit finds Sharpton’s nonprofit on brink [NYP]