Actually, I think it's entirely possible that the sender of this email may have intended to use 'find' as an imperative, assuming 'you may' or 'please' was omitted before 'find'.
'Please find attached' is a rather outdated but nevertheless popular phrasing used in formal business emails, and the sender may have extended the use of 'find that' here. Similar to 'please note that...' in formal constructions, 'find' here is used to request that you, the receiver of the email, submit the items in the list. It is hence in present tense as the sender of the email is expects you to take note of the items in the list now and submit them in the near future.
Personally I do think that this is a very awkward and archaic construction, as popular as it may be. More context is necessary to determine the true intention of the sender, such as the purpose of the email, but I believe that this is a plausible explanation.