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CCIAM
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USE CASE 04

Three-Way Reconciliation

Detect discrepancies before they become audit problems.

Three separate systems hold three versions of the same truth: the registry knows what the regulator sees, the platform knows what the organization controls, and the general ledger knows what the financial statements say. Reconciliation is the control that proves those three agree — and, when they do not, produces an owned, aging, resolvable record of exactly where they diverge.

Trigger

A scheduled reconciliation run, a period close, or an on-demand comparison.

End state

RECONCILED
Workflow

Step through the controlled sequence

STEP 01 / 07Reconciliation Engine

Balance load

Balances are loaded as of a stated cutoff from the program registry, CCIAM inventory, and the general ledger. Each source is snapshotted so the comparison remains reproducible after the fact.

Controls at this step

  • Explicit as-of cutoff on every source
  • Source snapshots retained
  • Load failure blocks the run rather than producing a partial result
Participants

Who does what

Reconciliation analyst

Reviews unmatched items and investigates the source of each difference.

Registry owner

Resolves differences that originate in registry balances or timing.

Accounting

Resolves differences that originate in postings, account determination, or period cutoff.

Controller

Approves the reconciliation and accepts any documented residual difference.

Data model

What the platform records

As-of cutoffThe point in time the three sources were compared, making the run reproducible.
Source balancesRegistry, CCIAM, and general ledger balances as snapshotted at the cutoff.
Matching basisThe keys and tolerances that cleared each automatically matched item.
Variance amount and directionThe precise difference, by attribute, for each exception.
Exception owner and agingWho is accountable and how long the difference has been outstanding.
Resolution rationaleWhy the exception was closed and what corrected it.
Control environment

The controls that make it defensible

Every comparison is anchored to an explicit as-of cutoff with retained source snapshots.
Automatically cleared items are recorded rather than silently dropped from the result.
Each discrete difference becomes an owned exception with an aging clock.
An exception cannot be closed without a stated resolution rationale.
Approval of the reconciliation is separate from resolution of its exceptions.
Failure modes

What can go wrong, and what happens next

Registry versus CCIAM quantity break

Cause

Unconfirmed retirement, unrecorded transfer, or registry timing.

Resolution path

Registry owner confirms the registry position; the platform records either the confirmation or a correcting ledger event.

CCIAM versus GL value break

Cause

An accounting event that was generated but not posted, or was rejected.

Resolution path

Accounting corrects the determination and re-transmits; the reconciliation re-runs against the updated balance.

Missing document reference

Cause

A posting was transmitted without a returned general ledger reference.

Resolution path

The item cannot be treated as reconciled until the reference is obtained.

Status mismatch

Cause

Inventory status in the platform does not agree with the registry state.

Resolution path

The discrepancy is investigated at the transaction level and resolved with a correcting event.

Cutoff timing difference

Cause

A transaction recorded in one system before the cutoff and in another after it.

Resolution path

Classified as a timing difference, documented, and expected to clear in the following run.

Systems involved

Integration surface

  • Program registries
  • CCIAM asset inventory and ledger
  • General ledger (SAP or equivalent)
  • Close calendar and period control
Audit trail

Evidence retained

  • Reconciliation run record with as-of cutoff
  • Source balance snapshots from all three systems
  • Automatically cleared items with their matching basis
  • Exception records with variance, owner, and aging
  • Resolution rationale and correcting events
  • Controller approval of the completed reconciliation
Outcome

What changes for the organization

01Differences between registry, inventory, and ledger are found on a schedule rather than at audit.
02Each difference has a named owner and an aging clock instead of an unattributed spreadsheet note.
03A completed reconciliation is a reproducible artifact, not a point-in-time screenshot.
04Residual differences that are accepted are documented as accepted, with a reason.
Previous use case

Compliance Retirement

Next use case

Month-End Close

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