Month-end stablecoin reconciliation checklist

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Month-end is where small discrepancies become big questions. Run a structured close.

Cutoff times

Agree whether the books use UTC, local entity time, or exchange session boundaries — and document it.

Exception queue

Anything that does not match should have an owner and a resolution SLA — not an indefinite sticky note.

Sign-offs

Require dual attestation for material balances and archive explorer links with hashes.