Routines
The same work happens in every finance office every month and every year. These routines write it down once so any agency can run it the same way, check it the same way, and hand it to the next person without starting over.
Monthly bank reconciliation
A three-way tie of bank, cash module, and general ledger, with the checks that catch the problems auditors find later.
Year-end capital asset rollforward
Roll the asset listing forward from audited balances, find every addition and disposal in the ledger, and record it where the FTR can read it.
Annual GASB 68 pension entries
Record the net pension liability and its deferrals for a cost-sharing plan, starting from audited balances and splitting them correctly between activities.
Preparing the Cities FTR from a mapped trial balance
Build the State Controller's report from the ledger instead of from last year's spreadsheet.