This happens rarely, but usually when we see "orphaned" records like this it's because the employee exited their CU*BASE session improperly in the middle of processing a transaction, either by clicking the close button or due to an unexpected power or communications interruption.  For example, once a cash transaction is posted and the CTR screens are presented, the user must proceed; there is no way to back up and cancel the transaction at that point.  Some users get desperate and click the "X" close button on their CU*BASE GOLD session, thinking that will cancel the cash transaction.  All this does is interrupt the processing and cause anomalous records to be written and out-of-balance conditions to occur. 

It's a good reminder to all credit union employees NEVER to close their GOLD session unless they have first returned to the CU*BASE home page and clicked the Signout button!