Does the same team of accountants create the traditional financial statements that do the consolidation?

When dealing with a continued consolidation, there are several issues to consider. The first issue is dealing with the concept of reciprocity. Please consider the following questions:

• Does the same team of accountants create the traditional financial statements that do the consolidation?
• When the consolidation adjustments are made where are the adjustments recorded?
• Who keeps track of these adjustments?