Review this portion of the book for information about the account stale and negative balance review process and how it is conducted internally within Indiana University (IU).

Stale and negative balances are common yet critical issues in university accounting that can signal underlying problems such as unprocessed transactions, data entry errors, or unresolved funding issues. Understanding how to properly identify, review, and resolve these balances is essential for maintaining accurate financial records, ensuring compliance with institutional policies, and supporting informed decision making. This knowledge helps university employees uphold financial integrity and avoid potential audit concerns.