Get the right person for Month-End Close Backlog & Accounting Cleanup.

What a backlog really is

A close backlog is rarely a single problem. Usually the books fell behind because a person left, a system changed or volume grew, and each late month made the next one harder. By the time someone asks for help, reconciliations do not tie, accruals are guesses and nobody is sure which balances can be trusted. The work is partly accounting and partly archaeology.

Before anyone is hired, write down the oldest period that is open, which accounts are untouched and who is waiting for the numbers. A lender, an auditor, a buyer or a tax preparer each means a different priority, because each needs different schedules first.

Be candid about the state of the records. A person who enjoys cleanup is exactly what you need, but only if they know what they are walking into.

The work, step by step

Cleanup normally starts with cash, because bank balances are the most objective anchor. Then come receivables and payables, which carry the most transactions. Inventory, fixed assets, accruals, payroll liabilities and equity follow. Each account needs a reconciliation, an explanation of differences and a decision about what to correct or write off.

The person leading the work must decide how far back to go. Fixing every old error may not be useful. Fixing the ones that affect current statements and the reports a lender or auditor will read usually is.

They also have to rebuild the routine. Cleanup without a calendar, owners and review steps just produces a clean month followed by a new backlog.

Risks to manage

The first risk is correcting entries without understanding why they were wrong. Reversing an error you do not understand creates a second one. The second is losing the audit trail: every adjustment needs support and an approver.

The third is people. The existing team may feel judged. Cleanup specialists should talk with them, learn what they know and give credit. The fourth is scope drift, where one discovery leads to another. A written list of known issues, kept up to date, protects you.

The fifth is the handover. If the cleaner leaves and nobody learned the method, the backlog returns.

Which role fits

A contract senior accountant fits when the work is hands on reconciliation and journal entries and someone else leads. An interim accounting manager fits when the close and the team behind it need an owner. An interim accounts payable manager fits when payables are the main source of delay. A contract bookkeeper fits when volume is the issue and complexity is low.

Many cleanups need two of these: a manager to set priorities and a senior accountant or bookkeeper to execute. Say if you want a pairing.

If the problem reaches into the tax return, the audit or the financing, mention it. Other professionals may be needed, and we can look at them separately.

How we screen for this situation

We ask candidates about a cleanup they carried out. What state were the books in? Where did they start? What did they decide to leave alone? How did they document it? We want specific answers and a calm account of difficult discoveries.

We check experience with your accounting system and with your industry, since job cost, inventory or fund balances each change the work. We check that they write clear notes. A cleanup that leaves no explanation helps no one.

You then see several profiles and decide whom to meet.

Dependencies outside accounting

Cleanup depends on people outside finance. Operations must explain unusual transactions. Purchasing must supply orders and receiving records. Sales must confirm contract terms. Human resources and payroll must provide liability detail.

It also depends on access: bank portals, old files, vendor statements and archived records. Locating these is often half the job. Tell us where the records are and who can open them.

If a system has been replaced, access to the old one may be a practical problem. Raise it early.

Mistakes in the brief

Common mistakes include saying we are a bit behind when the books are months late, not naming the audience for the numbers and asking for a bookkeeper when judgment is required. Another is asking for a controller to fix everything with no support.

Briefs also omit the system, the entity structure and whether reconciliations exist at all. A candidate who sees these can estimate the work and say what they need.

Finally, say what done means: reconciled accounts to a certain date, a working calendar, a trained owner. Without it, cleanup has no end.

Accounting Operations

• Contract Senior Accountant
• Interim Accounts Payable Manager
• Contract Bookkeeper

Finance & Accounting

• Interim Accounting Manager