A reconciliation review pack
Three-way trust account reconciliation, daily recon discipline, outstanding-items aging, preparer and reviewer records, and a documented path for unresolved exceptions.
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Make the control visible before the examiner asks for the record.
The procedure says one thing. The last exception says another. Recon items have carried forward, callback records are inconsistent, and the examination file is being assembled from memory.
Book an operating reviewWhat we actually do
Compliance
A funding-control map
Callback verification, dual authorization, positive pay where applicable, permission ownership, and records showing how exceptions are escalated. Implementation is coordinated with the client and its bank.
An examination evidence index
Required records identified with the client’s advisers, the record owner, its source, and the outstanding gap. Separate an absent record from a process that is not operating.
A business-specific posture inventory
Document the company’s license and bond posture, EAFC fidelity coverage where applicable, and the relevant regulatory setting. DFPI-regulated independent escrow, title/DOI settings, and broker- or lender-controlled escrow are not treated as interchangeable.
Operating measure
What changes
| Operating measure | What we track |
|---|---|
| Outstanding-items aging | Count and value by age, cause, owner, and documented resolution status. |
| Review evidence | Agreed controls with a current preparer, reviewer, and retrievable supporting record. |
| Remediation ownership | Open gaps with an assigned owner, next action, and agreed review date. |
Measures are agreed from your baseline. These are evaluation criteria, not promised results.
Next
A representative engagement
Scope
Identify the business model, applicable review, and the advisers responsible for interpretation.
Trace
Follow a sample from written procedure through actual execution and supporting records.
Close the gap
Assign the operating remediation, then review whether the evidence and routine hold.
Illustrative sequence. Scope and timing depend on the office, access, and the issue.
Start with the operating facts
Your next chapter starts with a clearer plan.
Bring the stalled handoff, the margin question, or the control that keeps you up. We’ll put the next steps in order.
Book an operating review