- Monthly reconciliation of Banner finance accounts and reports is completed and documented.
- Monthly reconciliation of Payroll Account Distribution reports is completed and documented for hourly employees.
- The number of departmental individuals authorized to sign or approve financial documents is reasonable.
- The authorized approvers are full-time employees of the institution.
- No overdrafts have occurred, and spending appears within budget in Banner finance accounts.
- All accounts are budgeted in the Banner finance system.