A 2023 CAM reconciliation included a $17,900 snow removal invoice. The GL memo said "December 2022 storm services" and the invoice date was January 2023. CAMAudit flagged the timing issue because the service period appeared to belong to the prior reconciliation year and required accrual support before acceptance.
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Rule 17 of 20 · Classification rule
GL Period / Timing Error: Charges in the Wrong CAM Year
CAM is period-specific. Charges from the wrong service year can inflate the reconciliation even when the expense category itself is allowed.
A $12,600 invoice from the prior year can be billed again if it lands in the wrong reconciliation period. Timing errors are easy to miss when tenants receive only annual summaries.
What it checks
A GL period or timing error occurs when the general ledger includes charges in a CAM reconciliation period even though the service date, invoice date, accrual period, or posting context belongs to a different year. Commercial real estate clients are normally billed for operating expenses incurred during the reconciliation year. Timing mistakes can shift prior-year costs into the current year, accelerate future-year work, duplicate accrual reversals, or include late-posted invoices without a matching exclusion from the earlier period. These errors are common when landlords close books manually, move invoices across periods, or reconcile CAM from spreadsheets rather than a controlled recovery module. This rule looks beyond the summary statement and reads ledger dates, descriptions, and period references to identify charges that may not belong in the billed year. The finding helps tenants ask whether the item was accrued, reversed, billed previously, or intentionally included under the lease.
The logic
GL Period / Timing Error in 3 passes
- 1
CAMAudit reviews GL posting dates, invoice dates, service-period descriptions, month labels, and accrual or reversal language for each entry tied to the reconciliation.
- 2
CAMAudit flags entries whose date signals fall outside the audit year or whose descriptions reference prior-year or future-year service periods.
- 3
CAMAudit reports the amount, date evidence, source description, and statement category so the tenant can request accrual support and confirm the charge was not billed in another year.
What a finding cites
Related glossary terms
FAQ
Questions about gl period / timing error
Why do timing errors happen in CAM reconciliations?
They often happen because invoices arrive after year-end, accruals are reversed incorrectly, or spreadsheet adjustments move costs across periods without clear documentation.
Can a prior-year invoice ever belong in the current CAM year?
Possibly, if it was properly accrued, reversed, or allowed by the lease accounting method. The landlord should be able to show the accrual and confirm it was not billed twice.
What dates should I compare for timing review?
Compare posting date, invoice date, service date, work order date, and any memo references to the reconciliation year on the CAM statement.
What backup should I request for a timing finding?
Request the invoice, accrual entry, reversal entry, prior-year reconciliation support, and explanation of why the charge belongs in the billed year.
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