C5062—A fund balance/net position rollforward is performed. Unusual E/O, C, or reconciling items are investigated and resolved in a timely manner. V, A/CL, CO Preparing Financial Statement Reconciliations C8087—All reconciling items between the fund and the E/O, C, financial statements have adequate supporting documentation V, R/O, and are reviewed and approved by appropriate personnel. A/CL, CO
C5062—A fund balance/net position rollforward is performed. Unusual or reconciling items are investigated and resolved in a timely manner. E/O, C, V, A/CL, CO Preparing Financial Statement Reconciliations C8087—All reconciling items between the fund and the financial statements have adequate supporting documentation and are reviewed and approved by appropriate personnel. E/O, C, V, R/O, A/CL, CO