XLSX.evidence component xlsx-evidence-v2
artifact:ev_sha256_57afe3483574888c71681048a872da2315fe6a6e9e39108693c8487477c721d1
category:text_cells
label:Literal text cells
status:found
inclusion:included
sensitivity:source_content
item-count:6
character-count:860
omitted-item-count:0

[Sheet:Consultant Requirement]
A1:Consultant requirement
A2:Month-end close adjustment controls
A4:Description
A5:# Month-end close adjustment controls\n\nFinance needs a monthly close-control view that identifies unapproved manual\nadjustments before the reporting pack is signed off.\n\nThe target should expose `Ledger.JournalSource`,\n`Ledger.ApprovalStatus`, and `Metrics.Unapproved Adjustment Value`.\nJournal attributes must remain at ledger-entry grain. The measure should sum\nthe absolute value of adjustment entries whose approval status is not\napproved, while retaining drill-through to the original ledger entry.\n\nAcceptance requires reconciliation to the governed ledger export for a closed\nmonth, an explicit definition of late approvals, and consultant confirmation\nthat approved adjustments are excluded from the exception value.
A7:Contributor
A8:Synthetic Consultant