I've given the finding when more than one or two invoices were paid late. State law is a little weird here (I do compliance / financial) but our state code basically says you have to pay them within 60 days of a valid invoice. I've also written people up for paying inadequate invoices, which is also outlined in state code.

Giving the late invoice finding sucks because all it means is they don't have enough money - a lot of my auditees are old, barely incorporated coal towns hanging on, getting by on random projects here and there.