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Get 5IB Online - Rigamonti

8 accounts included: 6 with the Bank of America; 3 with Riggs Bank (now the Pittsburgh National Corporation); 3 with the Hong Kong and Shanghai Banking Corporation; 2 with Manufacturers and Traders Trust Company; 2 with Fleet; 1 with Citibank Corporation; and 1 with J.P. Morgan/Chase. To determine the nature of the reconciling items, we sampled $12.4 million or 72 percent of the $17.3 million in reconciling items that were over 30 days old as of December 31, 2004. W.

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