Reconciliation and receipts

A reconciliation item carries the provider event identifier, occurrence date, amount, financial account and matched instruction. The team compares it with the confirmed instruction for the same account. An exact amount and occurrence date matter: a similar amount or nearby date is a reason to investigate, not a match. The item’s state distinguishes unmatched movements, matched movements and exceptions that need attention.

Dated account snapshots add provider ledger and available balances for the same financial account. Those snapshots help the team review the period around the movement and understand whether the provider balance agrees with the activity being examined. The reconciliation work remains tied to source-identified movements rather than a general account total alone.

• Movements. Each reconciliation item keeps provider identity, amount, occurrence date and match state.
• Balances. Account snapshots retain the provider’s dated ledger and available values.
• Action effects. Operation receipts record stable operation keys, expected revision, result state and references to the actual effects.

Agree where provider movements and balance snapshots come from and who checks their source identifiers. Define the period used for each account reconciliation and who can close an exception after investigating a difference. The team should agree that a movement cannot be forced into a match merely to make the period appear complete. Keep the provider event and account connection available to the reviewer.

For operation receipts, agree how a completed action is verified. A receipt’s claim should be compared with the actual local decision, status or provider reference it names. If that effect is absent or different, the receipt needs review with a concrete reason. A repeat request with the same operation key should lead the team to the recorded result rather than create a second external action.

A provider movement arrives for a financial account with an amount that resembles a confirmed instruction. The Independent Treasury Approver checks that the instruction has a line for the same account, then compares the amount and movement date with the verified confirmation or settlement event. If the date differs, the item remains unmatched or becomes an exception. A later movement with the exact amount and occurrence date can be matched to the confirmed instruction. The Auditor compares the surrounding balance snapshots and reads the operation receipt that claims the instruction’s submission effect. If the receipt references a missing effect, the team investigates it in the receipt exception queue without resending the provider instruction.

• Unmatched Movements — Provider events requiring a precise account, amount and date comparison.
• Receipt Exceptions — Operations with failed or disputed recorded effects.
• Verified Bank Evidence — Confirmed source events used in the comparison.

Use account reconciliation for the matching path and provider outcome for the preceding evidence check.