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Month-end close checklist for reconciliation, accruals, IFRS 9 entries, and FX revaluation.
| Workstream | Owner | Control | Evidence | Source rows | Due | Status |
|---|---|---|---|---|---|---|
| Reconciliation | reconciliation lead | Cash, bank, payment, wallet, suspense, and subledger tie-out. | 5/5 domains reconciled; 5/5 suspense tolerances clear. | cash-bank-settlement-ledger, cash-bank-reconciliation-close | T+0 close gate | within |
| Accruals | risk finance and tax lead | Effective interest, deposit interest, fee, tax, and payable accrual postings. | 1840 loan postings and 1215 deposit postings locked with 0 unposted entries. | loan-disbursement-repayment-journals, deposit-wallet-interest-journals, ecl-accrual-tax-close | T+1 10:00 | within |
| IFRS 9 entries | risk finance | ECL, modification, collateral overlay, and provision journal evidence. | 62 ECL entries; 4 manual adjustments; double entry ready. | loan-book-interest-accrual-ledger, ecl-impairment-journals, ecl-accrual-tax-close | T+1 12:00 | within |
| FX revaluation | treasury finance control | FX, funding, ALM, market-risk, and hedge valuation journals. | 96 treasury journals; Ksh 680,000,000 treasury ledger balance; suspense Ksh 900,000. | treasury-fx-borrowings-ledger, fx-revaluation-funding-journals, fx-treasury-revaluation-close | T+1 14:00 | within |
| Domain | Owner | Balance | Unreconciled | Suspense | Custody hash | Status |
|---|---|---|---|---|---|---|
| Cash, bank, M-Pesa, and payment settlement ledger | finance control and treasury operations | Ksh 842,000,000 | 0 | Ksh 1,200,000 | 562f267d6a78...b3568ae2 | within |
| Loan book, effective interest, fees, and IFRS 9 ECL ledger | risk finance and credit finance control | Ksh 3,840,000,000 | 0 | Ksh 2,400,000 | 4154de5b4e22...07d1a5a6 | within |
| Deposits, wallet float, safeguarding, and dormant balance ledger | deposit finance control and treasury risk | Ksh 1,910,000,000 | 0 | Ksh 1,100,000 | ed8b710c70ac...4b559047 | within |
| Treasury, FX revaluation, borrowing, and hedge-accounting ledger | treasury finance control and ALCO secretary | Ksh 680,000,000 | 0 | Ksh 900,000 | fed0e4ff7d0c...7c72b78a | within |
| Fees, commission, agent payout, insurance premium, tax, and expense ledger | finance control, tax, and product control | Ksh 128,000,000 | 0 | Ksh 650,000 | a73f9613fc75...ef2f7c35 | within |
| Control | Current | Limit | Status |
|---|---|---|---|
| Ledger domain and chart-of-accounts integrity | 100.0% | 100.0% | within |
| Subledger reconciliation freshness | 100.0% | 100.0% | within |
| Suspense and clearing account clearance | 100.0% | 100.0% | within |
| Journal double-entry and post-close lock integrity | 100.0% | 100.0% | within |
| Posting-rule, maker-checker, reversal, and manual-adjustment governance | 100.0% | 100.0% | within |
| Period close milestone completeness | 100.0% | 100.0% | within |
| Financial statement, regulatory return, and audit pack integrity | 100.0% | 100.0% | within |
| Synthetic ledger action blocking | 100.0% | 100.0% | within |
| Finance risk-control manifest coverage | 100.0% | 100.0% | within |
| Finance evidence custody | 100.0% | 100.0% | within |
| Stream | Owner | Entries | Unposted | Unbalanced | Manual adjustments | Status |
|---|---|---|---|---|---|---|
| Loan disbursement, repayment, write-off, and recovery journals | credit finance control | 1840 | 0 | 0 | 6 | within |
| Deposit, wallet float, interest payable, and dormant balance journals | deposit finance control | 1215 | 0 | 0 | 3 | within |
| IFRS 9 ECL, modification, collateral overlay, and provision journals | risk finance | 62 | 0 | 0 | 4 | within |
| FX revaluation, funding drawdown, hedge, and ALM journals | treasury finance control | 96 | 0 | 0 | 2 | within |
| Fee, commission, insurance premium, withholding tax, and expense journals | finance controller and tax lead | 530 | 0 | 0 | 5 | within |
| Trigger | Owner | Evidence | Action | Deadline | Status |
|---|---|---|---|---|---|
| No month-end close action packs are required for the current finance ledger evidence. | |||||