In Dynamics 365 for Financials and Operations, when users go Cash and bank management | Bank statement reconciliation| Bank reconciliation.

 1. Click New.

 2. In the Bank account field, enter or select a value.

 3. In the Cut-off date field, enter a date.

 4. Click Worksheet.

 5. Make sure that there is no matched amount.

 6. Click Mark as reconciled.

 When this is done the reconciliation proceeds even though there is no matched transactions.

The system should not allow this process as there are not transactions being reconciled.