What belongs in a gap register (and what does not)
Missing slips are not the same as uncertain amounts — how we separate them in an offline import workbook.
Clients sometimes ask us to “estimate” a transfer they remember but cannot document. We refuse. A gap register exists to protect the integrity of every row that does have a source.
Gap register entries
Typical entries include: a date with no amount, an amount with no counterparty note when the client’s own rule requires one, a printout that contradicts a handwritten slip, or a missing courier receipt referenced elsewhere.
Not gap material
Subjective worries (“I think there might have been another transfer in May”) do not enter the register until a primary source or a conflicting document appears. Anxiety is real; invented rows are not useful to an accountant.
After delivery
When you later find a missing slip, we can issue a short addendum rather than rebuilding the entire booklet — provided the original preparation log is still on file. That is one reason we keep closed workbooks referenced by engagement date.