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Chart of accounts · journal · period close · trial balance
Ledger domains, posting rules, subledger tie-outs, suspense clearance, journal double-entry, maker-checker approvals, period close, IFRS reporting packs, regulatory returns, audit evidence, synthetic-action blocking, and board custody evidence.
| Ledger domain | Balance / accounts | Reconciliation | Controls | Status | Hash |
|---|---|---|---|---|---|
Cash, bank, M-Pesa, and payment settlement ledger GL, payment settlement, treasury cash, and bank reconciliation / finance control and treasury operations | KES 842.0m 9 accounts | breaks 0 / age 0/1d / suspense KES 1.2m | posting ready / tie-out ready / trial balance linked / synthetic blocked yes | within | 562f267d6a78...b3568ae2 |
Loan book, effective interest, fees, and IFRS 9 ECL ledger loan subledger, accrual engine, impairment model, and GL / risk finance and credit finance control | KES 3840.0m 14 accounts | breaks 0 / age 0/1d / suspense KES 2.4m | posting ready / tie-out ready / trial balance linked / synthetic blocked yes | within | 4154de5b4e22...07d1a5a6 |
Deposits, wallet float, safeguarding, and dormant balance ledger deposit core, wallet ledger, safeguarding bank, and GL / deposit finance control and treasury risk | KES 1910.0m 11 accounts | breaks 0 / age 0/1d / suspense KES 1.1m | posting ready / tie-out ready / trial balance linked / synthetic blocked yes | within | ed8b710c70ac...4b559047 |
Treasury, FX revaluation, borrowing, and hedge-accounting ledger treasury ALM, FX workbench, funding book, and GL / treasury finance control and ALCO secretary | KES 680.0m 10 accounts | breaks 0 / age 0/1d / suspense KES 0.9m | posting ready / tie-out ready / trial balance linked / synthetic blocked yes | within | fed0e4ff7d0c...7c72b78a |
Fees, commission, agent payout, insurance premium, tax, and expense ledger fee engine, agent commission, insurance product, tax register, and GL / finance control, tax, and product control | KES 128.0m 12 accounts | breaks 0 / age 0/1d / suspense KES 0.7m | posting ready / tie-out ready / trial balance linked / synthetic blocked yes | within | a73f9613fc75...ef2f7c35 |
| Journal stream | Entry health | Governance | Status | Hash |
|---|---|---|---|---|
Loan disbursement, repayment, write-off, and recovery journals credit finance control | 1840 entries / unposted 0 / unbalanced 0 / manual 6 | maker-checker ready / dual approval ready / reversal ready | within | 613b52214612...f14470a8 |
Deposit, wallet float, interest payable, and dormant balance journals deposit finance control | 1215 entries / unposted 0 / unbalanced 0 / manual 3 | maker-checker ready / dual approval ready / reversal ready | within | d0df5288fa18...36c26081 |
IFRS 9 ECL, modification, collateral overlay, and provision journals risk finance | 62 entries / unposted 0 / unbalanced 0 / manual 4 | maker-checker ready / dual approval ready / reversal ready | within | e7225dc3256f...ba260d13 |
FX revaluation, funding drawdown, hedge, and ALM journals treasury finance control | 96 entries / unposted 0 / unbalanced 0 / manual 2 | maker-checker ready / dual approval ready / reversal ready | within | 3f41ee1badb8...03528120 |
Fee, commission, insurance premium, withholding tax, and expense journals finance controller and tax lead | 530 entries / unposted 0 / unbalanced 0 / manual 5 | maker-checker ready / dual approval ready / reversal ready | within | d5ae6c7463c9...01c8d011 |
| Close milestone | Owner | Evidence | Status | Hash |
|---|---|---|---|---|
Cash, bank, payment, and wallet reconciliation close due 0d / blockers 0 / exceptions 0 | reconciliation lead | complete yes / custody linked | within | 24ba551a3f66...f9d7e051 |
Loan, deposit, agent, insurance, and collateral subledger tie-out due 0d / blockers 0 / exceptions 0 | finance controller | complete yes / custody linked | within | 503cb2faabea...e178222c |
ECL, accrual, effective interest, fee, and tax posting close due 0d / blockers 0 / exceptions 0 | risk finance and tax lead | complete yes / custody linked | within | d0438f41accd...12250d4d |
FX, funding, ALM, market-risk, and hedge valuation close due 0d / blockers 0 / exceptions 0 | treasury finance control | complete yes / custody linked | within | 941bdd2aa4c7...edae1590 |
Intercompany, suspense, clearing, and branch balancing close due 0d / blockers 0 / exceptions 0 | group finance | complete yes / custody linked | within | ac05e3cf4e14...45118874 |
Management adjustment, override, reversal, and post-close lock review due 0d / blockers 0 / exceptions 0 |
| Report pack | Integrity | Governance | Status | Hash |
|---|---|---|---|---|
Trial balance, chart-of-accounts, and posting-rule control pack finance control | variance KES 0.0m / limit KES 0.0m / refresh 0/1d | balanced yes / disclosure ready / regulator map ready / audit ready | within | 8e59c284040f...9cee9ca4 |
IFRS financial statement, note disclosure, and management judgment pack financial reporting | variance KES 0.0m / limit KES 0.0m / refresh 0/2d | balanced yes / disclosure ready / regulator map ready / audit ready | within | 6ecec3c681eb...1beeaae4 |
CBK prudential return, capital, liquidity, and risk finance pack regulatory reporting and finance control | variance KES 0.0m / limit KES 0.0m / refresh 0/1d | balanced yes / disclosure ready / regulator map ready / audit ready | within | f939a5281212...cf959f56 |
External audit PBC, journal sample, estimate, and reconciliation pack audit liaison and finance control | variance KES 0.0m / limit KES 0.0m / refresh 0/3d | balanced yes / disclosure ready / regulator map ready / audit ready | within | 291955628722...38997f50 |
Board finance, ALCO, impairment, and audit committee evidence pack CFO and board secretariat | variance KES 0.0m / limit KES 0.0m / refresh 0/3d | balanced yes / disclosure ready / regulator map ready / audit ready | within | 8ac5514cc237...8512456f |
| Enterprise mapping | Manifest links | Coverage | Status | Hash |
|---|---|---|---|---|
Chart of accounts, account ownership, and ledger integrity ledger / finance control and data governance | 3/3 mapped manifest complete | 100.0% / findings 0 | within | e2450e7fac89...8dbe32dd |
Posting-rule, double-entry, maker-checker, reversal, and manual-adjustment governance journal / finance controller and product finance control | 6/6 mapped manifest complete | 100.0% / findings 0 | within | c472258d64b5...4d31323f |
Reconciliation, suspense, clearing, and subledger tie-out governance reconciliation / reconciliation lead and finance operations | 6/6 mapped manifest complete | 100.0% / findings 0 | within | b1e3480c520d...d1d09bb4 |
Period close, financial reporting, estimate, disclosure, and regulatory return controls close / CFO, financial reporting, and regulatory reporting | 6/6 mapped manifest complete | 100.0% / findings 0 | within | 290f151d451a...c3c319cf |
Financial crime, tax, conduct, product fee, and customer-outcome finance controls |
| Control | Metric | Current / limit | Status | Hash |
|---|---|---|---|---|
Ledger domain and chart-of-accounts integrity Every material ledger domain has owned accounts, normal-balance discipline, posting rules, subledger tie-out, trial-balance linkage, and custody evidence. | ledger domains with accounts, posting rules, subledger tie-out, trial-balance links, and evidence | 100.00% / 100.00% | within | d3fd516473ee...52b604ca |
Subledger reconciliation freshness Cash, bank, wallet, loan, deposit, insurance, agent, collateral, treasury, and fee subledgers reconcile to GL inside SLA. | ledger domains with no unreconciled items and reconciliation age inside SLA | 100.00% / 100.00% | within | 6982f534faed...183b27ee |
Suspense and clearing account clearance Suspense and clearing accounts are aged, owned, explained, and below approved close tolerances. | ledger domains with suspense balances under approved tolerance | 100.00% / 100.00% | within | 8104f9b3095e...4e1e5822 |
Journal double-entry and post-close lock integrity All product, accrual, ECL, FX, fee, tax, and adjustment journals are balanced, posted, and protected from unauthorised post-close change. | journal streams with no unposted or unbalanced entries and locked reporting period | 100.00% / 100.00% | within | 66659aad8afb...329413a8 |
Posting-rule, maker-checker, reversal, and manual-adjustment governance Manual adjustments, product postings, reversals, and overrides carry maker-checker approval, posting-rule evidence, and audit trails. | journal streams with posting rules, dual approval, maker-checker, reversal route, and evidence | 100.00% / 100.00% | within | f8801a50db15...b6655107 |
Period close milestone completeness Close milestones cover reconciliations, accruals, ECL, FX, suspense, adjustments, reporting, audit support, and CFO/board sign-off. | close milestones completed without blockers, exceptions, or missing evidence | 100.00% / 100.00% | within | 9266803cc169...c36aed27 |
Financial statement, regulatory return, and audit pack integrity Financial reports, prudential returns, audit PBC packs, and board finance packs are balanced, complete, current, and reproducible. | report packs balanced, refreshed inside SLA, disclosure-ready, regulator-mapped, audit-trailed, and evidence-linked | 100.00% / 100.00% | within | 0415c0020bdd...d2963982 |
Synthetic ledger action blocking No journal posting, reversal, period close, suspense clearance, or finance report sign-off executes from representative ledger data. | ledger domains using live reads and blocking synthetic postings, reversals, close, and reporting actions | 100.00% / 100.00% | within | 758f0c5f0dd9...307c3016 |
Finance risk-control manifest coverage Finance close maps to credit, deposits, payments, treasury, risk data, records, auditability, conduct, financial crime, assurance, and board controls. | required enterprise controls mapped without open findings | 100.00% / 100.00% | within | d95649e874f5...0ff09141 |
Finance evidence custody Every finance governance row carries reproducible evidence custody for CFO, audit committee, regulator, and board review. | ledger, journal, close, report, and control rows with custody-ready evidence | 100.00% / 100.00% | within | a1c289fb351c...948ac34b |
| Trigger | Owner | Action | Deadline | Status |
|---|---|---|---|---|
| No finance ledger and close action packs are required for the current evidence set. | ||||
| Code | Name | Type | Status |
|---|---|---|---|
| 1000 | Cash | asset | Active |
| 1200 | Loans Receivable | asset | Active |
| 1300 | Deposits Receivable | asset | Active |
| 2000 | Customer Deposits | liability | Active |
| 3000 | Equity | equity | Active |
| 4000 | Interest Income | income | Active |
| 4100 | Fee Income | income | Active |
| 5000 | Operating Expense | expense | Active |
| financial controller |
| complete yes / custody linked |
| within |
| 9622b735158a...568cdcec |
Trial balance, financial statement, disclosure, and regulatory return close due 0d / blockers 0 / exceptions 0 | CFO delegate | complete yes / custody linked | within | 4c9e3b674152...6d9d6cb9 |
External audit support, CFO certification, and board finance sign-off due 0d / blockers 0 / exceptions 0 | CFO and board secretariat | complete yes / custody linked | within | 15f99f927c5e...06a5ceb1 |
5/5 mapped manifest complete |
| 100.0% / findings 0 |
| within |
| 4784a4d734ba...77f2216e |
Finance board assurance and evidence custody assure / board secretariat, CFO, control assurance, and internal audit | 3/3 mapped manifest complete | 100.0% / findings 0 | within | 49db0bdc65aa...bda1ca5b |