Unrecorded Liabi 42735For the year ended Cycle: Purchases and Disbursements Date: December 16, 2016 Prepared by: Audit Objectives: 1. To verify that all expenditures for 2016 costs are recorded in the correct year. Scope: Population: All invoices received between January 1, 2017 and January 15, 2017 Sample: Judgmental. All invoices over $500 and 10% of those less than $500, picked hapha: Audit Procedures: 9 Trace to purchase invoice. Note agreement with amount and invoice date. Traced to client's year-end adjustment schedule, therefore already accrued for 2016. Date Dollar Audit Recorded Payee Invoice Number Amount Procedures 1/3/2017 Barnes Lumber Company 2949 2,093.13 1/3/2017 Seymore Trash Collection 6894-35 175.00 1/4/2017 Jackson Tile 4302 1,392.34 1/6/2017 Wheatland Solutions 73214 12,487.53 1/8/2017 Beta Office Supplies 20957075 398.50 1/8/2017 Leggo Payroll Services 6935 500.00 9 1/9/2017 CIN 238 600.00 1/10/2017 PECO 23987951 934.42 1/10/2017 Hobbes Delivery Service 32793-1 749.00 1/11/2017 TD Bank 1846832 5,000.00 1/12/2017 Federal Express 73580973 1,487.23 9 1/13/2017 Buddy Security Services 3972 750.00 1/13/2017 Nittany and Hobbes 2041 1,475.00 1/14/2017 Rosen Developments, LLC 129 10,000.00 1/15/2017 Wheatland Solutions 73259 9,723.40 1/15/2017 Trustmark Bank 584587359 1,625.00