I have each branch do a monthly "suspense account" audit report which is turned in to me with each item detailed (date item went in, what the item is, how much, when the anticipated date out will be, etc). The accounts on the report include all suspense resource and suspense liability accounts at the branch level. Any item over 45 days must be written off to losses. The report must include a detailed general ledger printout for each account so that we can verify there aren't any "roll over" items. Also, this report must be done as of a different day each month, on a surprise basis, by someone other in the branch than the person or persons that make up the tickets to those particular accounts. This way, the branches do their own audit and I review and monitor.