Reference eligibility: eligible — Institutional or method-author operating guidance documents this procedure; no tool-seller customer-success claim is admitted.
This is a retained audit record, not an eligible reference example. Inspect source eligibility.
finance / OP-FIN-04
State Tech journal-entry approval
An accounting adjustment is supported and checked by a second person.
documented-procedure · · Source account, not a validated implementation
What goes in
- Entry proposal
- Supporting documentation
What comes out
- Initialed journal entry
Documented sequence
Order described in the source account; not a sequence between pattern families.
- Prepare entry and description
- Print and initial
- Attach purpose-supporting evidence
- Submit to separate approver
- Approver checks support, amounts, accounts and debit-credit treatment
- Approver initials
Checks described
- Separate preparer and approver
- Amounts tie to support
What changes with context
- Business office; knowledgeable reviewers
Shared patterns · provisional interpretation
-
Reconcile claims and records
Claim or record plus reference evidence → checked agreement, discrepancies, and a substantiated correction or certification
Fit: mapped. Exploratory analyst coding of collected source summaries; not independently tested
Could this transfer?
Hypothetical: Require an independent reviewer for a master-data correction and its supporting documents.
Limit: Accounting correctness requires domain expertise beyond balanced fields.
Evidence limits and unknowns
- Rejection/rework procedure
- Posting step
- Audit results
Source eligibility and effectiveness
Allowed use: process reference with explicit limits . Source eligibility is not proof of effectiveness, safety or transferability.
Review attribution: AI-assisted source review · 2026-10-18T03:26:44.526806+00:00.
- Eligibility, where granted, permits a process reference only; it is not proof of usefulness, causal effectiveness, safety, or transferability.
- No workflow software executed, no video playback independently observed, and no outcomes independently measured by this audit.
- Rejection/rework procedure
- Posting step
- Audit results
- Accounting correctness requires domain expertise beyond balanced fields.
Source and dates
Journal Entry Preparation and Approval Policy ↗ · Institutional policy with procedure
- Published
- Unknown
- Updated
- Unknown
- Checked (UTC)
- 2026-10-18T03:00:44Z
policy_effective_and_approval: 2025-10-22
Policy explicitly labels October 22, 2025 as both effective date and presidential approval date. Webpage publication/update dates not displayed.
verified other date only · Date evidence ↗