{
  "authority": "consultant",
  "contributor": "Synthetic Consultant",
  "description": "# 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.\n",
  "input_kind": "consultant_requirement",
  "title": "Month-end close adjustment controls"
}