# Reconciliation completeness

URL: /systems/trust-and-governance/controls/reconciliation-completeness · Id: `control:reconciliation-completeness`

> A Period locks only when every Transaction in it reconciles to Entries.

A [Period](/business/nouns/period) locks only when every [Transaction](/business/nouns/transaction) in it reconciles to [Entries](/business/nouns/entry).

## Satisfies
| Criterion | Text |
| --- | --- |
| [SOC2 PI1.4](/systems/trust-and-governance/criteria/soc2/pi1-4) | The entity makes outputs available, complete, accurate and timely, and only to authorized recipients. |

## Implemented by
- [Ledger](/systems/ledger)
- [Books](/workflows/processes/books)

## Test
| Step | Rule |
| --- | --- |
| Kind | Preventive: it stops the failure before it happens. |
| Select | Every Period locked in the report period. |
| Assert | Each had zero unreconciled Transactions when it locked. |

## Owner
[Finance Lead](/agents/finance/finance-lead), [Finance Team](/agents/finance).

## Example
At month end a pet-supply store has one $42 card refund with no [Entry](/business/nouns/entry). The [Period](/business/nouns/period) stays open until the refund reconciles, then it locks.