The review analyses the procedures applicable to bank account and accounting data reconciliation and seeks evidence (such as internal reports of the treasury) of this taking place in practice. There should be regular and timely comparisons between government bank account (central or commercial) transaction data and government cash books. The results of the comparisons should be reported, and action should be taken to reconcile any differences. Such reconciliation is fundamental to the integrity of the accounting records and the financial statements. Suspense accounts, including sundry deposits/liabilities, should be reconciled on a regular basis and cleared in a timely way. Failure to clear suspense accounts can distort financial reports and provide an opportunity for fraudulent or corrupt behaviour. For each of the following two criteria, 1 point is awarded (total of 2 points).