{ "coverage": { "by_status": { "ambiguous": 2, "context_only": 1, "direct": 15, "not_found": 2, "partial": 2, "possible": 0 }, "mapped_or_plausible": 17, "requirements_identified": 21 }, "coverage_explanation": "Against the workbook's stated authoritative register, structural coverage is 14 of 14 requested objects by exact entity/name and compatible observed data type in `fde-finance.current-model`. Ten column requirements and four measure requirements map directly at object level. The two foreign-key relationship intentions also map to active many-to-one relationships. This does not establish complete semantic equivalence: current gold explicitly says exact DAX was not returned, and names/types alone are insufficient to prove semantics (`fde-finance.evidence-method`). Context sheets add design signals\u2014July fiscal year, daily calendar grain, reporting currency AUD, reporting-sign convention, account category examples and prototype P&L rows\u2014but several are not independently confirmed in the bounded current-state evidence. Not-found results mean not found within available current gold, not estate-wide absence.", "limitations": [ "The XLSX rendering intentionally excludes numeric values, formulas and other non-text content; no sample amounts, threshold value or workbook formula implementation was inferred.", "The workbook is treated as declaration/design evidence, not proof of implementation. Its own Read Me says sample values are fictional and working sheets are illustrative.", "Current gold is bounded to the selected discovered model and method pages. A not-found result is not evidence of enterprise-wide absence.", "Exact DAX expressions were not returned by the bounded audit, preventing full validation of measure logic and sign behaviour.", "No row-level data profiling was available to validate key uniqueness, referential integrity, account category values, daily calendar completeness, date range, adjustment classification or currency conversion.", "The workbook's statement that Target Fields is authoritative was used to distinguish registered requirements from contextual prototype rows, but workbook authority does not override observed current-state evidence." ], "report_markdown": "# Workbook-to-current-gold assessment\n\n## Apparent requirement\n\nThe workbook declares a core finance model for a discovery workshop and says the **Target Fields** sheet is the authoritative requested-object register (`Read Me!B3`, `Read Me!B8`). That register requests four logical entities:\n\n- `Account`: identifier, display name and classification.\n- `Calendar`: date key, posting date and fiscal month.\n- `Ledger`: posting date/account foreign keys, signed reporting amount and adjustment flag.\n- `Metrics`: Actual Net, Actual Revenue, Budget Net and Net Variance.\n\nThe working sheets appear to illustrate intended grain and report behaviour rather than provide production evidence (`Read Me!B8`, `Read Me!B10`).\n\n## Mapping result\n\nThe current discovered semantic model contains the same four business-facing tables and all 14 registered objects with exact names and compatible observed data types (`fde-finance.current-model`). It also contains active one-direction many-to-one relationships from `Ledger.DateKey` to `Calendar.DateKey` and from `Ledger.AccountKey` to `Account.AccountKey` (`fde-finance.current-model`).\n\nThe strongest conclusion is therefore **complete structural object coverage of the authoritative field register**, within the bounded model snapshot. Important qualification: exact DAX expressions were not returned, so the workbook's stated calculation logic for Actual Net and Net Variance cannot be implementation-validated. The same evidence limitation applies more generally to semantic equivalence (`fde-finance.current-model`, `fde-finance.evidence-method`).\n\n## Material gaps and uncertainties\n\n- Planned physical/source lineage\u2014chart of accounts master, enterprise fiscal calendar, general ledger postings and finance semantic calculation layer\u2014is not described in current gold.\n- A July fiscal-year start is declared by the workbook, but current gold only observes `Calendar.Date` and `Calendar.FiscalMonth`; it does not confirm fiscal-year derivation or daily completeness.\n- AUD reporting currency is declared, while the current amount/measure formatting uses a generic `$` currency format. That is insufficient to prove AUD semantics.\n- The workbook's AccountType definition says revenue or expense, while its synthetic examples also include Asset, Liability and Equity. The intended classification domain needs clarification.\n- The prototype P&L includes Actual Expenses, Budget Revenue and Budget Expenses, but these are not rows in the authoritative Target Fields register and are not observed as measures in current gold.\n- The FY2026\u2013FY2027 planning horizon is not established by the current-state schema evidence.\n\nAll gap statements are bounded to the available current gold and should be revalidated with broader source, model-expression and data-profile access.", "requirements": [ { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountKey column", "questions": [ "Is AccountKey guaranteed stable and unique in the intended chart-of-accounts source?" ], "rationale": "Exact table and column name observed with Int64 data type. This directly covers the requested stable account identifier structurally; uniqueness/stability across source refreshes was not data-profiled.", "requirement_id": "R01", "source_cells": [ { "coordinate": "A2:I2", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountName column", "questions": [], "rationale": "Exact table and column name observed with String data type, matching the requested display-name field structurally.", "requirement_id": "R02", "source_cells": [ { "coordinate": "A3:I3", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.96, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountType column", "questions": [ "Should AccountType contain only Revenue and Expense, as the register definition states, or also Asset, Liability and Equity as shown in the synthetic examples?" ], "rationale": "Exact table and column name observed with String data type. The column exists, but current gold does not profile its values or validate the requested business classification domain.", "requirement_id": "R03", "source_cells": [ { "coordinate": "A4:I4", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.DateKey column", "questions": [ "Should validation explicitly enforce YYYYMMDD encoding and uniqueness?" ], "rationale": "Exact table and column name observed with Int64 data type. The YYYYMMDD encoding itself was not data-profiled.", "requirement_id": "R04", "source_cells": [ { "coordinate": "A5:I5", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.Date column", "questions": [], "rationale": "Exact table and column name observed with DateTime data type and yyyy-mm-dd formatting.", "requirement_id": "R05", "source_cells": [ { "coordinate": "A6:I6", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.FiscalMonth column", "questions": [ "Should FiscalMonth default summarisation be changed from Sum to None?", "What numbering convention is intended when the fiscal year begins in July?" ], "rationale": "Exact table and column name observed with Int64 data type. Current gold flags that it is configured to summarise by Sum, which is likely inappropriate for a month-number attribute.", "requirement_id": "R06", "source_cells": [ { "coordinate": "A7:I7", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.DateKey foreign-key column", "questions": [], "rationale": "Exact Ledger.DateKey Int64 column is observed and participates in an active many-to-one relationship to Calendar.DateKey.", "requirement_id": "R07", "source_cells": [ { "coordinate": "A8:I8", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.AccountKey foreign-key column", "questions": [], "rationale": "Exact Ledger.AccountKey Int64 column is observed and participates in an active many-to-one relationship to Account.AccountKey.", "requirement_id": "R08", "source_cells": [ { "coordinate": "A9:I9", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.SignedAmount column", "questions": [ "Where is source-to-reporting-currency conversion performed?", "Is the reporting-sign convention enforced upstream or in the semantic model?" ], "rationale": "Exact table and column name observed with Decimal data type, currency formatting and Sum aggregation. The workbook's reporting-currency and sign-policy details are not fully validated by schema metadata alone.", "requirement_id": "R09", "source_cells": [ { "coordinate": "A10:I10", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.IsAdjustment column", "questions": [ "What source rules identify late versus manual adjustments, and are both represented by the same flag?" ], "rationale": "Exact table and column name observed with Boolean data type. Current gold does not validate which posting types are classified as late or manual adjustments.", "requirement_id": "R10", "source_cells": [ { "coordinate": "A11:I11", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.9, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Metrics.Actual Net measure", "questions": [ "Can the Actual Net DAX be inspected to confirm the stated sign and account-classification logic?" ], "rationale": "Exact qualified measure name and net-actual business meaning are observed. The workbook states revenue plus signed expense balances, but exact DAX was not returned, so calculation equivalence remains unverified.", "requirement_id": "R11", "source_cells": [ { "coordinate": "A12:I12", "sheet": "Target Fields" }, { "coordinate": "A6:D6", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.92, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Metrics.Actual Revenue measure", "questions": [ "Which AccountType or account hierarchy values define revenue for this measure?" ], "rationale": "Exact qualified measure name and total-actual-revenue meaning are observed. Exact DAX and revenue-account filtering were not returned.", "requirement_id": "R12", "source_cells": [ { "coordinate": "A13:I13", "sheet": "Target Fields" }, { "coordinate": "A4:D4", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.88, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Metrics.Budget Net measure", "questions": [ "What model object supplies budget data, given that no business-facing budget table is described in current gold?", "Is Budget Net currently a prototype/static assumption or sourced production calculation?" ], "rationale": "Exact qualified measure name and budget-net meaning are observed. Current gold does not expose its DAX or identify a budget fact/source structure.", "requirement_id": "R13", "source_cells": [ { "coordinate": "A14:I14", "sheet": "Target Fields" }, { "coordinate": "A9:D9", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.94, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Metrics.Net Variance measure", "questions": [ "Can the DAX and sign convention be checked to confirm favourable variances are positive in all relevant scenarios?" ], "rationale": "Exact qualified measure name is observed and current gold records the same business meaning: Actual Net less Budget Net. Exact DAX and favourable-positive behaviour remain unverified.", "requirement_id": "R14", "source_cells": [ { "coordinate": "A15:I15", "sheet": "Target Fields" }, { "coordinate": "A10:D10", "sheet": "Management P&L" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger star-schema relationships", "questions": [ "Are referential-integrity exceptions or unknown-member handling required?" ], "rationale": "The requested matching DateKey and AccountKey fields imply Ledger-to-Calendar and Ledger-to-Account joins. Both are directly observed as active one-direction many-to-one relationships.", "requirement_id": "R15", "source_cells": [ { "coordinate": "B5:C9", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.93, "gold_page_ids": [ "fde-finance.current-model", "fde-finance.evidence-method" ], "label": "Planned source alignment and lineage", "questions": [ "Which systems/tables implement the chart of accounts master, fiscal calendar, general ledger postings and budget inputs?", "Is lineage documentation available outside the audited model boundary?" ], "rationale": "The workbook names planned source domains, but available current gold describes model objects and storage mode, not source-system lineage or approved source designs. This is bounded non-observation, not proof that lineage does not exist elsewhere.", "requirement_id": "R16", "source_cells": [ { "coordinate": "I2:I15", "sheet": "Target Fields" } ], "status": "not_found" }, { "confidence": 0.82, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Daily fiscal calendar with July year start", "questions": [ "Is Calendar marked and governed as the sole business date table?", "Does it contain one row per day across FY2026\u2013FY2027 and derive fiscal attributes from a July start?", "Should automatic date/time tables be disabled?" ], "rationale": "A Calendar table with DateKey, Date and FiscalMonth is directly observed, and Ledger relates to it. Current gold does not establish complete daily grain, July fiscal-year derivation or calendar coverage. The coexistence of hidden automatic date tables also leaves the intended date strategy unresolved.", "requirement_id": "R17", "source_cells": [ { "coordinate": "A1:C3", "sheet": "Fiscal Calendar" }, { "coordinate": "A3:C3", "sheet": "Reference Data" } ], "status": "partial" }, { "confidence": 0.78, "gold_page_ids": [ "fde-finance.current-model" ], "label": "AUD reporting currency and signed reporting convention", "questions": [ "Should currency format explicitly display AUD or A$?", "Are all ledger postings already converted to AUD before model load?", "What is the approved sign convention by account type and P&L line?" ], "rationale": "SignedAmount and currency-formatted measures are observed, which supports a signed financial model. The generic `$` format does not prove AUD, and current gold does not validate conversion, positive/negative category treatment or favourable-positive variance behaviour.", "requirement_id": "R18", "source_cells": [ { "coordinate": "A2:C2", "sheet": "Reference Data" }, { "coordinate": "A1:D3", "sheet": "Ledger Sample" }, { "coordinate": "D3:D10", "sheet": "Management P&L" } ], "status": "partial" }, { "confidence": 0.9, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Additional prototype P&L metrics: Actual Expenses, Budget Revenue and Budget Expenses", "questions": [ "Should Actual Expenses, Budget Revenue and Budget Expenses become explicit semantic measures, or remain internal components of net calculations?" ], "rationale": "These rows appear only in the formula-driven prototype sheet, while the workbook says Target Fields is authoritative. They are not listed as requested measures and are not among the four observed current measures. They may be intermediate concepts rather than required published measures.", "requirement_id": "R19", "source_cells": [ { "coordinate": "A5:D5", "sheet": "Management P&L" }, { "coordinate": "A7:D8", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.86, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account classification domain including balance-sheet and P&L categories", "questions": [ "Is this model intended for P&L only, or must AccountType support the full chart of accounts including balance-sheet categories?", "Should P&L classification be a separate attribute from broad account type?" ], "rationale": "The synthetic account examples include Asset, Liability, Equity, Revenue and Expense, while the authoritative register defines AccountType as revenue or expense classification. Current gold confirms only that the String column exists, not its value domain.", "requirement_id": "R20", "source_cells": [ { "coordinate": "A1:C13", "sheet": "Chart of Accounts" }, { "coordinate": "C4:E4", "sheet": "Target Fields" } ], "status": "ambiguous" }, { "confidence": 0.94, "gold_page_ids": [ "fde-finance.current-model" ], "label": "FY2026\u2013FY2027 planning horizon", "questions": [ "Must both actual and budget data be available for all of FY2026 and FY2027?", "What historical periods and forecast versions are also required?" ], "rationale": "The planning horizon is declared in the workbook, but current gold contains no row-level date coverage, refresh horizon or budget-period evidence. This is not found within the bounded discovered landscape.", "requirement_id": "R21", "source_cells": [ { "coordinate": "A6:B6", "sheet": "Read Me" } ], "status": "not_found" }, { "confidence": 0.96, "gold_page_ids": [], "label": "Materiality threshold for prototype validation", "questions": [ "Is MaterialityThreshold a genuine model/report parameter requirement or only a workbook validation aid?", "What value, unit and application rule are intended?" ], "rationale": "A MaterialityThreshold parameter and prototype-validation purpose are named, but the text extraction contains no threshold value and the authoritative Target Fields register does not request a corresponding object. No mapping assertion can be made from current gold.", "requirement_id": "R22", "source_cells": [ { "coordinate": "A4:C4", "sheet": "Reference Data" } ], "status": "ambiguous" } ], "review_flags": [ { "priority": 1, "queue_name": "evidence_research", "reason": "Budget Net exists as a measure, but no budget fact/source structure or DAX is visible; establish whether it is production-ready or prototype logic.", "subject": "R13" }, { "priority": 2, "queue_name": "evidence_research", "reason": "Inspect Actual Net DAX to validate the workbook's revenue-plus-signed-expense calculation.", "subject": "R11" }, { "priority": 3, "queue_name": "evidence_research", "reason": "Inspect Net Variance DAX and favourable-positive sign behaviour.", "subject": "R14" }, { "priority": 4, "queue_name": "evidence_research", "reason": "Obtain source lineage for chart of accounts, fiscal calendar, ledger postings, budget inputs and semantic calculations.", "subject": "R16" }, { "priority": 5, "queue_name": "client_question", "reason": "Resolve the contradiction between a revenue/expense-only definition and synthetic Asset/Liability/Equity categories.", "subject": "R20" }, { "priority": 6, "queue_name": "consultant_review", "reason": "Confirm July fiscal logic, date coverage, marked-date-table design and treatment of hidden automatic date tables.", "subject": "R17" }, { "priority": 7, "queue_name": "client_question", "reason": "Confirm AUD conversion/formatting and approved financial sign conventions.", "subject": "R18" }, { "priority": 8, "queue_name": "scope", "reason": "Decide whether prototype component metrics should be added to the authoritative target register.", "subject": "R19" }, { "priority": 9, "queue_name": "revalidation", "reason": "Validate actual and budget date coverage against the FY2026\u2013FY2027 planning horizon.", "subject": "R21" }, { "priority": 10, "queue_name": "consultant_review", "reason": "Review FiscalMonth default summarisation, currently observed as Sum.", "subject": "R06" }, { "priority": 11, "queue_name": "client_question", "reason": "Clarify whether MaterialityThreshold is a real semantic/report requirement and provide its missing value and rule.", "subject": "R22" }, { "priority": 12, "queue_name": "mapping", "reason": "Maintain the distinction between complete structural mapping of 14 registered objects and unverified semantic/source equivalence.", "subject": "workbook" } ], "summary": "The workbook appears to define a core finance reporting semantic model centred on Account, Calendar, Ledger and Metrics. Its authoritative Target Fields register contains 14 required objects: 10 columns and four measures. All 14 have exact name-and-data-type counterparts in the current discovered model, and the implied Ledger-to-Account and Ledger-to-Calendar key relationships are also observed. However, exact measure DAX, source-system lineage, fiscal-year-start behaviour, AUD currency semantics, sample category values and planning-horizon readiness are not fully evidenced in current gold. Thus coverage is very strong structurally, but only partial semantically and operationally." }