Annual Custody Review

When to schedule

Treasuries that completed an initial custody ledger preparation should reconcile annually, or sooner after any signatory departure, vault relocation, or new wallet addition. The review catches drift between documented custody and actual practice before it becomes an audit finding.

Deliverables

• Comparison of prior ledger against current inventory
• Updated signer contact and role matrix
• Storage location verification checklist
• Gap analysis memorandum with recommended corrections
• Revised ledger pages for any changed entries

Prerequisites

You must have an existing custody ledger prepared by Toolkit Elm Field or provide equivalent documentation for our team to review as a baseline.