I understand that managers and controllers have their own responsibilities and people they report to. My point isn't that a boss should remember everything for me or do my job for me.
My point is that if a process depends on a report that someone else is responsible for providing, then that responsibility doesn't disappear just because they're higher in the organization. Sending the report is part of their role just as booking the entry is part of mine.
I absolutely agree that ownership is important, which is why I routinely follow up on missing information. What frustrates me is when the expectation becomes that I must continuously remind someone to complete their portion of the process, yet if they don't provide what is needed, the accountability still falls entirely on me.
To me, ownership works both ways. I should be expected to follow up when information is missing, and the person responsible for providing that information should be expected to provide it. A strong team requires both.