General Ledger Reconciliation
What is a reconciliation? The process of correlating one set of records with another set of records and/or a physical inventory count that involves identifying, explaining, and correcting differences.
The foundation of quality financial information is in the detail data recorded at the general ledger (GL) level. Reconciliations serve as a key element of a system of internal control and are required by state policy.
Because of the critical nature of reconciliations Statewide Accounting has been working to develop tools and identify resources for reconciliations.
The following resources are intended to provide general guidance for state agencies.
Training classes related to GL reconciliation (sign up in LMS)
- GL Reconciliation: Basics
- General Ledger 5111 – Accounts Payable Reconciliation
- General Ledger Review
- Payroll Revolving Account Reconciliation
- Health Insurance Reconciliation
- In-Process Report Training
Policies and procedures
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