The Count Team is responsible for reconciling which systems?

• A. Payroll and budget systems
• B. Inventory and purchasing systems
• C. Trade and compliance systems
• D. OFA and subsidiary systems

Answer: (D)

The main idea here is that the Count Team’s reconciliation work focuses on making sure the primary financial system and its supporting detail systems agree with each other. They compare totals and balances between the OFA system and the subsidiary systems, look for variances, and make the necessary adjustments so that the general ledger and all sub-ledgers reflect the same numbers. This alignment is essential for accurate financial reporting and audits, because it catches data mismatches early and keeps the financial records consistent across systems. The other pairings—payroll with budget, inventory with purchasing, and trade with compliance—are separate operational areas, not the focus of the Count Team’s reconciliation duties.