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Essay text:
Some F&A data is provided to corporate via data files, some via hard copy reports that must be re-entered, and some via data files that must be converted (redirected) to the proper account codes. Subsequently, Riordan has the following situation regarding F&A system outputs at the consolidated level:
a. Consolidated close of the General Ledger and subsequently the Income Statement and Balance Sheet is labor intensive and normally not completed until 15-20 days after month end.
b. Audit (to include external auditors) is required each month and is costly and labor intensive.
c. Compliance with new government required reporting requirements at the consolidated level is difficult at best...
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