Design and implement a virtual account hierarchy under an FBO omnibus account using Increase ledger accounts for sub-tenant fund segregation

Steps

1. Create a top-level Increase ledger account representing the FBO omnibus physical account; configure it as the root of your virtual account tree
2. For each sub-tenant (end customer), create a child ledger account linked to the FBO root; these are virtual accounts that track sub-tenant balances without requiring separate physical bank accounts
3. When a sub-tenant initiates an ACH transfer or receives an inbound wire, post a ledger entry to the appropriate child ledger account and the FBO root simultaneously to maintain the invariant that root balance equals sum of child balances
4. Implement a daily reconciliation job that reads the physical Increase account balance and compares it to the sum of all child ledger account balances; alert on any discrepancy above a threshold
5. When a sub-tenant withdraws funds, verify the child ledger balance before originating the outbound ACH; reject the request if the child balance is insufficient even if the physical FBO account has adequate funds
6. Handle inbound payments without a matching sub-tenant identifier by posting to a suspense ledger account; implement a resolution workflow to allocate suspense items within a defined SLA