## Goal

Ensure issuing, reconciliation, and month-end close follow a repeatable and auditable process.

## Covered scopes

| Scope | Owner | Working document |
| --- | --- | --- |
| Initial fiscal setup | Admin (fiscal operations) | [Configure fiscal compliance](/docs/fiscal-compliance/configure-compliance) |
| Close and reconciliation | Reconciliation owners | [Month-end close](/docs/fiscal-compliance/month-end-close) |
| Audit and inspection | Owner/Admin + reconciliation owners | [Audit readiness](/docs/fiscal-compliance/audit-readiness) |

## Recommended sequence

<Steps>
  <Step title="1) Configuration">Validate series, regimes, and retention policies.</Step>
  <Step title="2) Operation">Run continuous reconciliation throughout the month.</Step>
  <Step title="3) Close">Close period with evidence and resolved exceptions.</Step>
  <Step title="4) Audit">Keep a support dossier ready for inspection.</Step>
</Steps>

<Note title="Key principle">Treat compliance as a continuous operational process, not as an end-of-month task.</Note>