Reconciliation

Reconciliation starts with a provider movement identified by its event key, date, amount and ledger account. The linked accounting document gives the expected instruction. A movement becomes matched only when the amount is exact, the confirmed occurrence date is exact and the document belongs to the same account. A differing amount or date remains unmatched or becomes an exception; there is no forced match to make a report look clean.

Dated account snapshots retain both recorded ledger and available balances and the provider snapshot identifier. The finance lead can compare those amounts with the movements applied during the period. Keep the source event key stable so the same event is not counted twice. A difference between provider availability and recorded ledger balance deserves investigation with the underlying document and event, rather than a manual status change.

• Identify the movement. The Finance Lead keeps the provider event identifier with its account and date.
• Check the match. Compare the linked document, account, amount and confirmed occurrence date.
• Retain exceptions. Leave a mismatch open with its original source record.

Agree the account and provider feed identifiers and the time zone used for the confirmed occurrence date. Define who receives unmatched and exception work. Import a known opening snapshot before a pilot period, then collect the closing snapshot from the same account. Decide how to document a correction while preserving verified original lines and decisions.

Use one confirmed document and a movement on its account with exactly the expected amount and date. Verify the item is matched. Repeat with a different date, then with a different amount, and inspect the exception view to ensure both stay open. Compare the account snapshot before and after the period. An auditor should be able to see the source event, the matched document and the snapshot used in the comparison.

The handoff should show who made each decision and which record changed. Ask a preparer and reviewer to repeat the case from their own access. Confirm the auditor can reconstruct the sequence without changing the source records. If a provider result is involved, compare the external reference and persisted effect before closing the case.

• Reconciliation exceptions — Investigate unmatched or exception movements by account and source event.
• Account snapshot history — Compare dated recorded and available balances for an account.

Continue through document preparation, independent review and reconciliation. Use the data model to confirm the record links before an import.