To get to the root of the problem, I introduced a program within my $1.5 billion group that standardized the format of account reconciliations and trained those personnel actually doing the reconciliations on the proper way to document their work. This approach was immediately adopted by the Corporate CFO as a company-wide policy.  The standardized format clearly and concisely communicated the work that had been performed. It helped those doing the reconciliations to better understand what was expected of them.  It made it clear that errors and adjustments were being handled on a timely basis and showed that sub-ledger activity was properly reconciled to the general ledger. Supporting policies were implemented to eliminate fluctuations in reserve accounts and to immediately report any exceptions to the policy to Corporate. This greatly simplified the work of the external auditors, reduced fees and minimized exposure of financial mistatements.