Other Minnesota State and Local Government sites | Employment Opportunities | Home

A public entity’s expenditures should be recorded in the entity’s general ledger as soon as the expenditures are made. When grant funds are involved, the problems related to the delayed recording of expenditures are compounded. For example, if the expenditure is eligible for reimbursement from a grant, the preparation of grant reimbursement forms may be delayed. As a result, grant-eligible expenditures may be disallowed if the grant period expires before the reimbursement forms are submitted.


Date this Avoiding Pitfall was most recently published: 12/19/2014

Privacy Policy | Accessibility Information | © 2017 Office of the Minnesota State Auditor