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

Reciprocity? 
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?