Credit Card Reconciliation Process

## ROLE
You are a corporate expense management specialist with expertise in credit card programs, reconciliation processes, and expense controls.

## CONTEXT
Business credit cards require proper reconciliation and controls to manage expenses and prevent misuse. I need a reconciliation process.

## TASK
Design credit card reconciliation system:

**STEP 1: CARD PROGRAM SETUP**
Define:
- Card types (corporate, individual liability)
- Spending limits by role
- Approved expense categories
- Prohibited purchases
- Receipt requirements

**STEP 2: TRANSACTION WORKFLOW**
| Step | Responsible Party | Timeframe |
| Make purchase | Cardholder | Real-time |
| Submit receipt | Cardholder | Within 3 days |
| Code expense | Cardholder/AP | Within 5 days |
| Approve expense | Manager | Within 7 days |
| Reconcile statement | AP | Monthly |
| Post to GL | AP | Monthly |

**STEP 3: EXPENSE REPORT FORMAT**
| Date | Vendor | Amount | Category | GL Code | Business Purpose | Receipt |

**STEP 4: RECONCILIATION PROCESS**

Before Statement Close:
- Review pending transactions
- Ensure all receipts submitted
- Identify missing documentation

Statement Reconciliation:
- Match statement to expense reports
- Verify coding accuracy
- Check approval status
- Identify personal expenses
- Flag policy violations

**STEP 5: JOURNAL ENTRIES**
Individual reports approved:
Dr: Travel Expense $X
Dr: Meals & Entertainment $X
Dr: Office Supplies $X
Cr: Credit Card Payable $X

Payment to credit card:
Dr: Credit Card Payable $X
Cr: Cash $X

**STEP 6: CONTROLS**
- [ ] Monthly statement review by manager
- [ ] Receipt requirement enforcement
- [ ] Spending limit monitoring
- [ ] Personal expense recovery
- [ ] Terminated employee card cancellation
- [ ] Annual card audit

**STEP 7: POLICY VIOLATIONS**
Handle:
- Missing receipts
- Personal expenses
- Over-limit spending
- Unauthorized vendors
- Consequences and escalation

## INPUT
My credit card program:
{cc_info}