Check this month's accruals against last month's

Accruals go wrong quietly. One got reversed and never raised again. Another was copied forward and is now double what it should be. Nobody notices until the variance review.

Start with a lookup, because matching last month to this month by supplier or reference is exact work and a spreadsheet does it better. That gives you four piles: new this month, gone this month, same amount, and changed by a lot.

The AI helps with what the lookup can't do, which is the lines that don't match because somebody typed the name differently, or one accrual got split in two.

Below are accrual lines that didn't match exactly between LAST MONTH and
THIS MONTH (new, gone, and changed by more than 20%).
1. Which "gone" lines might be the same item as a "new" line under a
   different name, or split into two? Show the pairs and why you think
   so.
2. For every "gone", "same amount" and "changed" line, give one question
   the person who prepared it should be able to answer, such as "Has the
   invoice come in and been booked?"
Use the exact amounts I gave you. Don't change any numbers and don't
decide which are right.

Gone: [PASTE]
New: [PASTE]
Changed: [PASTE]
Same amount as last month: [PASTE]

The piles matter. "Gone" means either it was invoiced or somebody forgot. "Same amount" for the sixth month in a row is a placeholder nobody's trued up. A big change is probably right, but it's the line the auditor will ask about.

Add up the differences yourself and check them against the movement in the ledger. If the two don't agree, a line got dropped somewhere. Keep the questions and the answers on file, so next month starts with this month's notes.

Same rule as always: the numbers stay yours.