I first sort the Donations report by Donor Last Name (assuming all offline reg fee payments conformed to the suggested naming convention of donor first name Registration last name Fee). I copy the lines where Donor Last Name = Fee to a new spreadsheet.

I re-sort the Donations report by Donation Type and copy off those lines where Donation Type is "TeamRaiser Registration". This gives me in the new spreadsheet only the transactions that are either offline or online registrations.

I then sort that new report first by Team Credited and then by Participant Credited Last Name. This, in a perfect situation, should give me every team member name with their respective reg fee payment record. (I delete or hide extraneous columns.)

Next, I open the Participants-Registration Details report, sort it first by team then by last name. I delete or hide extraneous columns (keep first name, last name, registration date, team name, Participant Type, Is Secondary Registration, Registration Fee Paid).

To reconcile, I ALT+TAB between the new report (with only the registration-related "donations") and the Participants-Registration Details report and eyeball for discrepancies.

A few things to keep in mind...an online registration fee of more than $10 may be someone registering multiple family members; a "TRUE" in the Is Secondary Registration column confirms that. Also, there may be a single $150 (or whatever) offline registration fee credited to a team of 15 members, all of whom will show as Registration Fee Paid = $0.

Two quick ways to isolate in on unpaid registrants: Add a column to the Participants-Registration Details report labeled "Unpaid". When you can't find a match in the Donations report, enter a 1 in that column. Alternately, highlight the suspect line by making the line red. If you have lots of unpaid registrants, sort the report by column Unpaid (in descending order) and you'll have a list of suspects to follow up with at your next TC meeting.

Lesson learned for 2009: If you know that certain teams are very unlikely to register members online, ask the TC to submit a single $150 (or whatever $10xmembers) registration fee payment. I kept a list of teams who paid in this manner and then did not have to bother reconciling their team member reg fee status. 

/Rick