RPT-29 — Client Money & Escrow Reconciliation
Restricted report for Treasury, Finance, Legal and Audit: bank, control account and beneficiary subledger three-way reconciliation with releases, refunds and differences. Metric owner: Fatima Rashid (Finance Manager — Treasury) · audit reviewer: Grace Okafor.
RPT-29
WF-17
§9.2
Report certification & governance
Certified — daily
- Report owner
- Fatima Rashid — Finance Manager (Treasury)
- Business definition
- RPT-29 definition v2.1 (approved 30 May 2026)
- Authoritative dataset
treasury.beneficiary_subledger_v2→ martmart_client_money_recon- Dimensions
- Client account · beneficiary · deal · status · aging bucket
- Currency / time zone
- AED · Asia/Dubai (GST) · value-date basis
- Refresh cadence
- Daily 07:30 GST after bank import · re-run at period close
- Last refresh
- 17 Jul 2026 07:34 GST On time
- Next refresh
- 18 Jul 2026 07:30 GST
- Governing policy versions
- Client-money policy CMY-2026 v2 · segregation rules FIN-06 v11 · dual-approval matrix AUTH-2026-05 v7
- Reconciliation gate
- Unexplained difference AED 0.00 Gate PASS — close not blocked
Client money held
AED 4,362,500
2 segregated accounts · 14 beneficiaries
Bank balance (imported)
AED 4,377,500
Statement 17 Jul 06:45 · both accounts
Explained differences
AED 15,000
1 timing item — cheque in clearing
Unexplained difference
AED 0.00
Gate PASS — zero required to close
Releases pending
3
All await second approver (dual approval)
Stale funds > 90d
1
▼ escalated to Mariam Al Suwaidi (Legal)
Three-way reconciliation — 17 Jul 2026Balanced
| Leg | Balance (AED) | Evidence |
|---|---|---|
| Bank — Client A/C Emirates NBD AE12 0260 ●●●● ●●●● ●●●● 2231 | 2,912,500.00 | Statement import BI-2026-1988 |
| Bank — Escrow A/C Mashreq AE45 0330 ●●●● ●●●● ●●●● 8804 | 1,465,000.00 | Statement import BI-2026-1989 |
| GL control account 2401 — client money | 4,362,500.00 | Posted journals · period Jul-2026 |
| Beneficiary subledger (14 beneficiaries) | 4,362,500.00 | Subledger extract 07:32 |
| Explained timing — PDC 88213 in clearing | 15,000.00 | Deposit slip 16 Jul · clears 19 Jul |
| Unexplained difference (bank − timing − control) | 0.00 | Gate PASS |
Lineage — source to report (§9.2)Bank reconciliation
bank.statement_import_v2→
gl.posted_journal (2401)→
treasury.beneficiary_subledger_v2→
recon engine v2.3 · zero-diff gate→
transform mart_client_money_recon v2.1→
RPT-29
| Source | Version | Refreshed | State |
|---|---|---|---|
bank.statement_import_v2 | MT940 feed · both accounts | 17 Jul 2026 06:45 | Fresh |
gl.posted_journal acct 2401 | period Jul-2026 open | 17 Jul 2026 07:30 | Fresh |
treasury.beneficiary_subledger_v2 | schema v2.2 | 17 Jul 2026 07:32 | Fresh |
workflow.release_approval_v1 | dual-approval evidence | 17 Jul 2026 07:32 | Fresh |
Every difference item carries evidence (statement line, journal, receipt) and drills to the client money workspace; close-blocking status feeds Tax & Fiscal Close.
Beneficiary subledger — holdings, releases & exceptions (17 Jul 2026)
Rows 1–10 of 14
| Receipt ref · beneficiary | Deal / purpose | Client account | Held (AED) | Status | Last movement |
|---|---|---|---|---|---|
CMR-2026-0331 · Amina Noor ID 784-19●●-●●●●●●●-● · verified beneficiary |
DL-2026-0119 · deposit PR-A-1103 purchase | Escrow — Mashreq ●●●8804 | 250,000.00 | Held — attributed | Receipt 02 Jul 2026 · attributed same day |
CMR-2026-0308 · Falcon Trading FZ-LLC UBO verified · KYC current |
DL-2026-0102 · escrow — off-plan Building B bulk unit | Escrow — Mashreq ●●●8804 | 1,200,000.00 | Held — attributed | Receipt 18 Jun 2026 |
CMR-2026-0349 · Hessa Al Marri Deposit against offer OF-2026-0281 |
DL-2026-0131 · PR-B-3204 purchase deposit | Client A/C — ENBD ●●●2231 | 234,000.00 | Release pending — 1 of 2 approvals | Release RL-0092 maker: Daniel Chen 16 Jul · awaiting Fatima Rashid |
CMR-2026-0355 · Noor Development Group Landlord — rental income collected on behalf |
Portfolio PM-A · Jul rent collections, 6 tenancies | Client A/C — ENBD ●●●2231 | 1,342,500.00 | Release pending — statement approval | Owner statement OS-2026-07 generated 15 Jul |
CMR-2026-0361 · Dmitri Volkov Reservation deposit |
RSV-2026-0077 · PR-A-1808 reservation | Client A/C — ENBD ●●●2231 | 50,000.00 | Refund in progress | Reservation lapsed 14 Jul · refund RF-0031 dual-approved, settles 18 Jul |
CMR-2026-0366 · Unknown remitter Narrative “PR RES DEP” · no matching deal |
Unattributed — candidate match RSV-2026-0081 (68%) | Client A/C — ENBD ●●●2231 | 15,000.00 | Unmatched receipt — WF-17 exception | Received 16 Jul · attribution task WQ-5540 · hold, do not release |
CMR-2026-0119 · Ravi Patel Withdrawn purchase — refund unclaimed |
DL-2025-0402 (cancelled) · deposit balance | Client A/C — ENBD ●●●2231 | 75,000.00 | Stale > 90d — escalated to Legal | Last contact 09 Apr 2026 · Legal hold review 21 Jul |
CMR-2026-0344 · Sara Lim Tenancy security deposit |
TN-2026-0210 · PR-A-0904 tenancy | Client A/C — ENBD ●●●2231 | 18,000.00 | Held — attributed | Receipt 10 Jul 2026 |
CMR-2026-0352 · Tomasz Nowak PDC 88213 — deposited, in clearing |
TN-2026-0214 · PR-B-2106 tenancy deposit | Client A/C — ENBD ●●●2231 | 15,000.00 | Timing — cheque in clearing | Deposited 16 Jul · expected value 19 Jul (explained difference) |
CMR-2026-0347 · Chloe Bennett Reservation deposit |
RSV-2026-0079 · PR-A-0904 reservation | Escrow — Mashreq ●●●8804 | 15,000.00 | Held — attributed | Receipt 12 Jul 2026 |
| Subledger total (14 beneficiaries, incl. 4 not shown = AED 1,148,000.00) — must equal GL 2401 and bank less timing | 4,362,500.00 | Unexplained difference AED 0.00 — Gate PASS | |||
Rows 1–10 of 14 · exceptions pinned · beneficiary detail is entitlement-masked
Report definition of done (§9.2)All items evidenced
| §9.2 item | Evidence on this report | State |
|---|---|---|
| Named owner & business definition | Fatima Rashid · definition RPT-29 v2.1 | Done |
| Authoritative dataset & lineage | mart_client_money_recon · lineage panel above | Done |
| Filters, dimensions, currency/TZ, refresh & certification | AED · GST · daily 07:30 + close · Certified | Done |
| Permission-aware drill-down & controlled export | Restricted audience · masked IBAN/ID · watermarked export | Done |
| Reconciliation totals, tolerances & evidence | Three-way tie-out · zero-unexplained-difference gate · evidence per item | Done |
| Accessible table/chart alternative · EN/AR labels | Chart has table twin · labels approved OPS-01 | Done |
Static render mockup — no live data. Source: ERP Modern Development Specification v2.0 · Covers: RPT-29, WF-17, §9.2.