Does the college/unit perform reconciliations of non-cash assets and liabilities to supporting detail?
- Quarterly Reconciliation of Balance Sheet Accounts Policy
- Computer Inventory and Internal Control Policy
Related Training and Resources
- General Ledger Balance Sheet report
- Supporting documentation (sub-system reports, analysis, correspondence, etc.)
- Balance Sheet Account Reconciliations and documentation of review (notes, annotations, etc.)
- Documented communication with Account Owner (email)