Each fund's balance according to the ledger, next to the total the spreadsheet shows for the same fund. Rows shaded red disagree and need a decision; the "What needs deciding" column says what to do.
When a fund above doesn't match and you've decided what the right balance is, record the decision here. A correction changes the ledger only — it adds money to a fund, removes money, or moves money between funds. It becomes a permanent audit record, so the explanation must say what it corrects and who approved it.
Rows from CSB reports that nothing in the ledger matches. Often fine — the ledger may simply not record that month's gifts elsewhere — but worth a glance. These never block sign-off.
Payments leaving the Wise or Bank of America accounts that have no expense of the same amount in the ledger within a few days. A payment listed here may be recorded under a different date or amount, or may be missing from the ledger. These never block sign-off.