Philippines staffing guide · Published
Run a month-end reporting checklist with evidence
A repeatable month-end reporting routine for delegated support, with source cutoffs, reconciliation, and a clear owner sign-off.
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Month-end reporting fails quietly when a source is refreshed late, a manual adjustment is missed, or a number is copied from the wrong tab. A delegated assistant can run the checklist, but the business owner still signs off on the result.
This guide sets out a evidence-first routine: freeze the sources, reconcile the totals, document the exceptions, and verify the delivered report.
Freeze the reporting calendar and source cutoff
Write down the report date, the period covered, the systems included, and the exact cutoff time for each source. A report built at 9 a.m. from a system refreshed at 10 a.m. is not the same report. Record the extraction time and the filter used.
Name the person who confirms that the cutoff has passed. If a source is late, mark the report as provisional rather than filling the gap from memory. Provisional is an honest state; a silently patched number is not.
Reconcile each total to a source
For every headline number, keep a link to the source report, the query or filter, and the calculation. Recompute at least one total independently. If the number comes from a spreadsheet, check that the formula still covers the right rows and that hidden rows are not excluded.
Compare the result with the prior period and with any related report that should agree. A difference is not automatically an error, but it needs an explanation. Record the explanation and the person who supplied it; do not smooth the variance away.
Document manual adjustments separately
List every manual adjustment with the amount, the reason, the source, the approver, and the date. Keep adjustments in a separate section so a reader can see the reported total and the unadjusted total. An adjustment buried inside a formula is hard to review and easy to repeat by mistake.
If an adjustment is recurring, ask whether it should become part of the standard process. A recurring manual fix may indicate a mapping error or a missing field. Record the question and route it to the report owner rather than normalizing the workaround.
Check the narrative against the numbers
Read the commentary after the numbers are reconciled. Every statement about growth, decline, or cause should be supported by the data or clearly labeled as an interpretation. Remove claims that the report cannot support, even if they sound more decisive.
Keep the owner's explanation separate from the assistant's summary. The assistant can describe what moved and by how much; the owner decides what it means for the business. A neutral description is easier to correct than a confident story.
Deliver to the named recipients and verify receipt
Use the approved distribution list and channel. Record who received the report, when, and in what format. If the report contains sensitive financial or employee data, use the approved access method rather than attaching it to a general message.
Confirm that the recipient can open the report and that the version matches the one that was reconciled. A sent message is not proof of delivery. If a recipient reports a missing page or a different total, reopen the report and correct the source rather than sending a second unsupported version.
Close with a sign-off and a next-period note
Close the cycle when the owner signs off on the reconciled report, the exceptions are documented, and the distribution is confirmed. Record the sign-off time and any conditions attached to it.
Leave a short note for the next cycle: late sources, recurring adjustments, unresolved mapping questions, and the date of the next cutoff. That note is more useful than a clean-looking archive because it tells the next person where the report is fragile.
Questions and operating boundary
Can the assistant sign off on the month-end report?
No. The assistant can reconcile and prepare the report. The named business owner signs off on the result and its interpretation.
What if a source is not ready by the cutoff?
Mark the report as provisional, record the missing source, and route the decision to the owner. Do not fill the gap with an estimate presented as actual.
How should manual adjustments be shown?
List them separately with amount, reason, source, approver, and date so the reader can see both the adjusted and unadjusted totals.
What belongs in the next-period note?
Late sources, recurring adjustments, unresolved mapping questions, and the next cutoff date.
Source
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