We found that expense were recorded in the wrong period amount to THB 248,206.94 (EUR 5,811.47). This would overstate expense in one period and understate in the prior period. As a result, at the end of the program, all expenses may not be completely recorded.
DTTJ suggests that SCUK should follow up every expense to ensure that all expese are recorded in the correct period to prevent cut-off issues.