Financial Data Migration Reconciliation and Sign-Off

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Financial data acceptance checklist

• Scope agreed in writing: company codes, ledgers (0L, 2L), objects, cut-off date.
• Tolerance policy approved by finance, internal audit and the external auditor before mock 1.
• Legacy frozen at cut-off; reports saved with parameters and timestamps.
• Three-way match per object: legacy = extract = target; counts, totals by key dimension, hash totals.
• New load: migration offset accounts net to zero. Conversion: before-and-after reports agree.
• Samples: high-value items in full, stratified random sample of the rest, checked against legacy.
• Every difference logged: cause class, owner, resolution, re-validation cycle. No plugs.
• Acceptance signed by the finance process owner and controller, exceptions listed, before the go/no-go deadline.
• Audit pack indexed: governance, source, process, results, decisions; owned by finance.
• Migration user access removed after go-live, with evidence.