Reconciliation Agent
Reconcile subledgers against general ledger - continuously instead of at period-end.
Matches subledgers against the general ledger, assigns open items, flags unexplainable differences and creates reconciliation reports - running throughout the month instead of only at month-end.
Score Dashboard
What This Agent Does
Account reconciliation is the most time-intensive step in the month-end close. In a typical group, hundreds of accounts must be matched between subledger and general ledger. If a single balance does not match, the manual search begins - often under time pressure on the third working day after month-end.
The Decision Layer breaks every reconciliation into individual decision steps. Exact amounts are automatically assigned. Partial amounts and deviating references are recognised by AI via pattern matching. Only material differences that genuinely require human judgement are escalated.
The result: reconciliation runs continuously instead of as a period-end marathon. By month-end, 80-90% of accounts are already reconciled. The remaining clarification cases are documented and prioritised. The month-end close shortens by days, not hours.
Micro-Decision Table
Load account list Which accounts must be reconciled? Rules Engine
Configured account list
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Subledger/GL matching Does the subledger balance match the general ledger? Rules Engine
Numerical comparison
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Assign open items Can open items be uniquely assigned? Rules Engine
Exact amounts = R, partial match = A
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Flag differences Are the remaining differences explainable? AI Agent Auditor
Pattern matching against known difference causes
Decision Record
Challengeable: Yes - fully documented, reviewable by humans, objection via formal process.
Challengeable by: Auditor
Materiality assessment Is the difference material and requires clarification? Human Auditor
Judgement in the materiality assessment
Decision Record
Challengeable: Yes - via manager, works council, or formal objection process.
Challengeable by: Auditor
Reconciliation report Is the report created and archived? Rules Engine
Formatted report per template
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Approval tracking Who has approved which account? Rules Engine
Workflow status tracking
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Continuous reconciliation Is reconciliation continued throughout the month? Rules Engine
Automatic repetition per configuration
Decision Record
Challengeable: Yes - rule application verifiable. Objection possible for incorrect data or wrong rule version.
Decision Record and Right to Challenge
Every decision this agent makes or prepares is documented in a complete decision record. Affected parties (employees, suppliers, auditors) can review, understand, and challenge every individual decision.
Prerequisites
- ERP system with API access to general ledger (SAP FI, DATEV, Microsoft Dynamics or equivalent)
- Configured account list with reconciliation obligation
- Access to subledgers (receivables, payables, assets, bank)
- Defined materiality thresholds per account group
Governance Notes
GoBD-relevant: reconciliation reports are part of the procedural documentation and must be archived immutably. Traceability of every assignment decision is mandatory per AO Paragraph 147 (retention obligation). The statutory auditor reviews reconciliation as part of the financial audit - complete reports significantly shorten the audit.
Every assignment decision is documented in the decision log with rule, version and confidence. During a tax audit, it is traceable not only that reconciliation was performed but how every individual assignment was made.
§203 StGB-relevant data is encrypted end-to-end and never passed to AI models in plain text.
Process Documentation Contribution
Infrastructure Contribution
The Reconciliation Agent builds the reconciliation pattern reused across domains: bank reconciliation, intercompany reconciliation and consolidation use the same matching engine. The continuous reconciliation logic (running throughout the month instead of at period-end) becomes the standard for all close agents.
Builds Decision Logging and Audit Trail used by the Decision Layer for traceability and challengeability of every decision.
Does this agent fit your process?
We analyse your specific finance process and show how this agent fits into your system landscape. 30 minutes, no preparation needed.
Analyse your processRelated Agents
Intercompany Agent
Match IC balances, clarify timing differences, prepare elimination entries.
Close Checklist Agent
Orchestrate the month-end close - check dependencies, monitor deadlines, create protocol.
Journal Entry Agent
Prepare closing entries - recognise recurring patterns, ensure four-eyes review.
Frequently Asked Questions
Does the agent fully replace manual account reconciliation?
No. The agent handles routine assignments and identifies differences. Material discrepancies requiring human judgement are escalated with context and a suggested resolution. The final sign-off remains with the clerk.
What does continuous reconciliation mean in practice?
Instead of reconciling all accounts in a marathon session at month-end, matching runs throughout the month. New postings are continuously assigned. By period-end, 80-90% of accounts are already complete - the month-end close shortens by days.
How does the agent handle partial payments and split amounts?
Exact amounts are assigned rule-based. For partial amounts and deviating references, the agent uses pattern matching with a confidence score. Assignments below the configured threshold are escalated for manual review.
What Happens Next?
30 minutes
Initial call
We analyse your process and identify the optimal starting point.
1 week
Discover
Mapping your decision logic. Rule sets documented, Decision Layer designed.
3-4 weeks
Build
Production agent in your infrastructure. Governance, audit trail, cert-ready from day 1.
12-18 months
Self-sufficient
Full access to source code, prompts and rule versions. No vendor lock-in.
Implement This Agent?
We assess your finance process landscape and show how this agent fits your infrastructure.