Accrual Cutoff Audit

Compare each entry service date with its posting date against a period cutoff, and total what is in the wrong period. Reports work done before the cutoff and posted after it, which understates the period unless an accrual puts it back, and an amount posted inside the period for later service, which overstates it. An entry with no service date is reported as undeterminable rather than assumed to belong where it was posted.