# Account Reconciliation Review Record

Editable Markdown working material. Copy this file and replace blank fields; add rows as needed. It does not calculate, approve transactions or certify compliance. Keep detailed confidential records in authorised systems and use evidence references here. Share only material authorised for the chosen provider. AI observations and actual human decisions must remain separate. Apply agreed organisational retention/access rules; no retention period is prescribed here.

Use this to review one prepared reconciliation. Keep account-level balances and item-level support connected; do not clear items just to reach zero.

## Scope and sources

| Field | Entry |
| --- | --- |
| Record/version, account, entity, period and as-of date | — |
| Currency/unit and debit/credit/sign convention | — |
| Ledger source/version/extraction date/control total | — |
| Independent/source balance, provenance and whether independently generated | — |
| Population/exclusions and matching/cut-off rules | — |
| Preparer, reviewer, approving owner and review criteria | — |
| Prior open items and material limitations | — |

## Signed bridge

State the direction before filling the table: **source balance + signed reconciling items = expected ledger balance**, or document a different approved direction. Record amounts consistently; a debit or credit is not universally positive.

| Bridge line | Signed amount | Currency / unit | Evidence / source location | Supported, asserted or unresolved? |
| --- | --- | --- | --- | --- |
| Independent/source opening comparison balance | — | — | — | — |
| Reconciling item ID | — | — | — | — |
| Expected ledger balance after listed items | — | — | — | — |
| Actual ledger balance | — | — | — | — |
| Residual: actual ledger less expected ledger | — | — | — | unresolved until supported |

Keep gross differences; do not offset unrelated items. This Markdown file does not calculate the bridge. Reperform arithmetic in an authorised tool and record method/output reference: —.

## Item review

| Item ID / original date / age at review | Amount/sign and transaction ID | Explanation / timing, error or unresolved | Evidence supporting and contradicting it | Prior appearances / subsequent clearance evidence | Owner / proposed resolution | Reviewer challenge / missing evidence | Human disposition and authority |
| --- | --- | --- | --- | --- | --- | --- | --- |
| — | — | — | — | — | — | — | pending |

Record the actual age basis; equal amounts do not prove duplicate events. Later clearance needs identity/date evidence. Reference any candidate correction to its separate journal review; do not treat a plug as resolution.

## Review conclusion and follow-up

- FACTS established from examined records: —
- ASSERTIONS not yet supported: —
- Remaining differences and affected use: —
- Evidence not supplied / populations not tested: —
- Proposed next actions, owners and dates: —
- Human decision: **pending / accepted within stated limits / held / further evidence required**
- Actual reviewer, date, rationale and approval-system reference: —
- Any executed correction and rechecked balance references: —

A zero residual demonstrates arithmetic agreement only. Account completion, adjustments and write-offs require actual authorised decisions and sufficient support.