Every bank account structure template lists signers one account at a time: who can sign on Operating, who can sign on Payroll, each its own short list. That is also exactly how a bank issues the underlying signature card, so it is the natural way to document it, and it is also why the two findings that actually matter never surface. A person's access only reads as a problem across their whole row, once every account they touch sits on one line instead of five separate lists that never get compared to each other.
Wickford Marine Supply's August review put four signers against five accounts in one matrix instead of five. A former CFO, departed four months earlier, was still a full signer on Payroll and Tax Reserve, 412,330.00 combined, because the removal letter named two accounts by number and the bank actioned exactly those two. The controller carried sensible per-account ACH limits everywhere except Tax Reserve, where an eight-year-old signature card had no limit at all, invisible from any single account's own list.
Sweep Rules caught a third drift. The automatic transfer to the reserve account now triggers at roughly 250,000.00, not the 100,000.00 written in Treasury Policy, changed by a phone call with the bank ten months earlier and never confirmed in writing. Pricing the gap at the rate difference between the two accounts on the average stranded balance put the cost at about 956.91 in missed interest over 90 days. Feed the register from statements alongside converted PDFs, and reconcile what lands in Operating with the bank reconciliation pack every month.
Account Register