On a Bank Transfer Schedule,if a Cash Disbursement Was Recorded

On a bank transfer schedule,if a cash disbursement was recorded in the current fiscal year and the receipt in the subsequent fiscal year,this might be

A) the best way to record this type of transaction.
B) an indication of increased inherent risk with respect to cash.
C) an attempt to cover a cash shortage.
D) an indication of an error in recording information by the bank.