وعثر أيضا المجلس عن أدلة تفيد أن أصحاب حسابات السلف قد طبقوا تواريخ فصل مختلفة، قبل تاريخ الفصل وبعده.
The Board also found evidence that different cut-off dates were applied by the imprest account holders, both earlier and later than the cut-off date.