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                    "text": "Explanations for any reconciling items with instructions for corrective actions to be taken to resolve, if they cannot be resolved before month-end system close.",
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                    "text": "Documentation of management communication on follow up items that have not been resolved by the next reconciliation, i.e., all reconciling items should be resolved by next month's reconciliation; no items should be carried forward more than one month.",
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                    "text": "Submit reconciliation package to the Controller for review.",
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            "text": "Endowment Investment Reconciliation"
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            "text": "The investment brokerage firm tracks the value of each endowed fund separately within the pooled endowment investment account. Any new endowed funds must first be assigned a new FUND code in Banner and a unique designation in the investment account."
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            "text": "Responsible position(s):",
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            "text": "Senior Accountant",
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            "text": "Required documents and access:",
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                    "text": "Investment account statements"
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                    "text": "Banner - general ledger access"
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            "text": "Frequency and timing:",
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            "text": "Monthly, by the $10^{th}$ of the month, before soft close",
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            "text": "Steps:",
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                    "text": "Obtain investment account statements from the controller or download directly from the investment account including:"
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                    "text": "Schwab investment statement",
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            "text": "New Excel Workbook linked to Statement"
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                    "text": "New Excel Statement Values",
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                    "text": "Verify that investment beginning balances tie to prior month's ending balances in the ledger.",
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            "text": "o Run FGRFAAC Fund/Account Activity Report"
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                    "text": "Printer: Database"
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                    "text": "Chart of Accounts: 1 (defaults)",
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                    "text": "As of Date: month-end date"
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                    "text": "From Account: 131011 Pooled Endowment Investment"
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                    "text": "To Account: 131011 Pooled Endowment Investment"
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                    "text": "Next Block, Save"
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            "text": "Related > Review Out > select fgrfacc_XXXXXXX.lis file"
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            "text": "○ Tools > Show Document (Save and Print File) > View in Browser – Yes",
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            "text": "Page 158",
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