GL Reconciliation Agent
Reconciles the general ledger to sub-ledgers and source systems continuously.
Runs the bank's general-ledger reconciliations against every sub-ledger and source feed, matches the millions of lines that tie, and isolates the breaks with a proposed explanation. Runs nightly across the book, auto-clearing immaterial timing items and escalating breaks above materiality to a senior controller agent.
Authority
Act within policy
Team role
Completes a defined task
Handoffs
Named collaborators
The role
What it owns and where its authority ends
Desk
Financial Controllers & Reporting
Desk workflow
Sub-ledger feeds, then GL reconciliation, then journal entries, then intercompany elimination, then consolidation, then close sign-off and financial statements.
Collaboration
Calls several specialists in parallel
Decision boundary
Acts only within an explicit policy, permission and escalation boundary.
Systems and capabilities involved
General ledger
Sub-ledger + source feeds
Matching + reconciliation engine
Reconciliation workpaper store
Senior controller agent
break escalation
Handoffs
What this role gives and receives
Capabilities offered
The handoffs name the next owner or specialist and the work that moves between them.
Handoff to
Handoff to
Receives from
Receives from
Context
What the role needs to do the work
- Current work
- The account under reconciliation and its current break list.
- Prior interactions
- Recurring reconciling items and how they were cleared before.
- Policies and reference
- Chart of accounts, account-mapping rules, materiality thresholds.
- Working method
- Matching and break-resolution playbooks refined from senior-controller-agent overrides.
Illustrative workflow
How the work moves
Starting point
Nightly batch lands; GL-to-payments-sub-ledger reconciliation kicks off.
- 01
Match GL postings to sub-ledger lines on amount, date and reference.
- 02
Isolate the unmatched residual; classify timing vs. true difference.
- 03
Pull the source detail for each break; propose an explanation.
- 04
Write the workpaper; auto-clear immaterial timing items.
Result
A reconciled account with a documented break list: three timing items auto-cleared, one $2.1m true difference escalated to the senior controller agent with the source detail attached.
Checks and boundaries
What must be tested or reviewed
- 01Reconciliation-tolerance guardrail: breaks above materiality cannot auto-clear; escalation is forced.
- 02Daily agent-as-judge sample of cleared reconciling items vs. accountant gold set.
- 03Immutable, exam-ready workpaper produced for every account reconciled.
- 04A complete trace of every match decision retained.
Human authority
Acts only within an explicit policy, permission and escalation boundary.
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