FIN 03-20

Type of Review

• Reconciliation = agreement between the sum of the detail in the subsidiary ledger and the general ledger control account (by Region).
• Validation = assurance that a source document exists and matches the "open items."
• Verification = confirmation that charges to cost account structures are accurate.

SGL ACCOUNT	TYPE OF REVIEW	DATE OF LAST REVIEW	RESULTS ACCOMPLISHED, including AMOUNT UNreconciled (if applicable)
1120 IMPREST CASH
1321/22 ACCTS RECEIVABLE
1352 LOANS RECEIVABLE
1370 DEFERRED & UNMAT'RD RECEIVABLES
1411/12 ADVANCES TO OTHERS
1710 LAND (PURCH/RESALE)
1720 CONSTRUCTION WIP
1730 BUILDINGS and associated 1739 ACCUM DEPRECIATION
1740 OTHER STRUCTURES & FACILITIES and associated 1749 ACCUM DEPRECIATION
1891 OTHER FIXED ASSETS
1892 INVESTIGATIONS AND DEVELOPMENT
1991 OTHER ASSETS

SGL ACCOUNT	TYPE OF REVIEW	DATE OF LAST REVIEW	RESULTS ACCOMPLISHED, including AMOUNT UNreconciled (if applicable)
2111 ACCTS PAYABLE
2312 ADVANCES FROM OTHERS
2322 DEFERRED CREDITS
2330 SPECIAL RESERVES
2400 SUSPENSE/DEPOSIT ACCT (Post-conversion only)
2990 OTHER LIABILITIES (Credit Due Water Users)

SGL ACCOUNT	TYPE	DATE OF LAST REVIEW	RESULTS ACCOMPLISHED, including AMOUNT UNreconciled (if applicable)
4700 COMMITMENTS AVAILABLE
4801/02 UNDELIVERED ORDERS