{ "coverage": { "by_status": { "ambiguous": 0, "context_only": 1, "direct": 10, "not_found": 3, "partial": 0, "possible": 0 }, "mapped_or_plausible": 10, "requirements_identified": 13 }, "coverage_explanation": "Coverage uses the workbook's own authority statement at Read Me!B8 and therefore counts only the 13 requested-object rows in Target Fields!A2:J14. All 13 rows say Required=Yes, corroborated by Validation!A3:C3. Ten rows have exact table/column name and compatible data-type matches in fde-finance.current-model; three declared columns have no supporting current-gold object and are classified not_found within the bounded discovered landscape. Other sheets contain fictional examples and prototype formulas, so they are treated as corroborating context and excluded from the 13-row denominator. Contextual P&L measure coverage is partial: Actual Revenue, Actual Net, Budget Net and Net Variance are observed, but Actual Expenses, Budget Revenue and Budget Expenses are not separately observed. Gold does not expose the four observed measures' exact DAX, so semantic equivalence is not established merely from matching names.", "limitations": [ "The workbook identifies its working records as synthetic and fictional (`Read Me!B8,B10`); they illustrate design intent but do not prove source-system values, reconciliation or production readiness.", "The evidence rendering deliberately excludes ordinary numeric, date and Boolean cell values. Consequently, sample key values, dates, amounts, adjustment flags, budgets and formula results cannot be inspected or reconciled.", "Stored formulas were extracted, but formula text is not proof that recalculation succeeds or that cached results are current. The workbook calculation mode is auto, but no recalculation outcome is evidenced.", "No workbook connections, queries, external links, Power Query/DataMashup, pivots/charts or embedded data model were found. The XLSX therefore documents/prototypes requirements but does not evidence an implemented refresh path or embedded semantic model.", "Comments, notes, hyperlinks, validation rules and conditional formatting were inspected and not found; there is no additional evidence from those categories.", "Current gold is bounded to discovered current-state/evidence pages. Objects classified not_found were not found within that boundary and may still exist upstream or elsewhere in the client's estate.", "The current-gold page does not provide exact DAX expressions for the four observed measures, so matching measure names cannot prove calculation equivalence or production status.", "The current audit observed two hidden automatic date tables alongside the explicit Calendar table; the intended production date strategy is unresolved.", "The workbook has no VBA project, embedded objects, digital signatures or workbook/sheet protection. This says nothing about security or governance in downstream Power BI deployments.", "No consultant comments were supplied in consultant_guidance, so there was no additional trusted steering to apply." ], "report_markdown": "# Workbook-to-current-gold assessment\n\n## Interpretation and authority\n\nThe workbook describes a finance reporting management extension for FY2026\u2013FY2027, focused on organisational and transaction-currency enrichment (`Read Me!B3:B6`). It explicitly states that **Target Fields is the authoritative register of requested data objects**, while the working sheets contain synthetic records and formulas illustrating grain and report behaviour (`Read Me!B8`). Accordingly, the primary denominator is the 13 register rows in `Target Fields!A2:J14`, not the examples on the other sheets. The validation sheet also states that all register rows are required (`Validation!A3:C3`).\n\nNo substantive consultant steering comments were supplied, so consultant guidance did not alter the workbook-led interpretation.\n\n## Coverage result\n\n- **Authoritative requested objects:** 13\n- **Directly mapped:** 10\n- **Not found in available current gold:** 3\n- **Direct structural coverage:** **76.9% (10/13)**\n\nAll ten direct mappings are supported by the observed business-facing inventory in `fde-finance.current-model`. The three gaps are specifically the requested management extension fields:\n\n1. `Ledger.CostCentre` (`Target Fields!A12:J12`)\n2. `Ledger.CurrencyCode` (`Target Fields!A13:J13`)\n3. `Account.AccountGroup` (`Target Fields!A14:J14`)\n\nTheir absence means only that they were not found in the bounded current-gold discovery; it is not proof that they do not exist in upstream systems or elsewhere in the estate.\n\n## Authoritative register mapping\n\n| ID | Requested object | Workbook evidence | Result | Current-gold evidence |\n|---|---|---|---|---|\n| TF-01 | Account.AccountKey | `Target Fields!A2:J2` | Direct | Exact Int64 column in `fde-finance.current-model` |\n| TF-02 | Account.AccountName | `Target Fields!A3:J3` | Direct | Exact String column in `fde-finance.current-model` |\n| TF-03 | Account.AccountType | `Target Fields!A4:J4` | Direct | Exact String column in `fde-finance.current-model` |\n| TF-04 | Calendar.DateKey | `Target Fields!A5:J5` | Direct | Exact Int64 column in `fde-finance.current-model` |\n| TF-05 | Calendar.Date | `Target Fields!A6:J6` | Direct | Exact DateTime column in `fde-finance.current-model` |\n| TF-06 | Calendar.FiscalMonth | `Target Fields!A7:J7` | Direct | Exact Int64 column in `fde-finance.current-model`; current summarisation setting needs review |\n| TF-07 | Ledger.DateKey | `Target Fields!A8:J8` | Direct | Exact Int64 column and observed relationship to Calendar.DateKey in `fde-finance.current-model` |\n| TF-08 | Ledger.AccountKey | `Target Fields!A9:J9` | Direct | Exact Int64 column and observed relationship to Account.AccountKey in `fde-finance.current-model` |\n| TF-09 | Ledger.SignedAmount | `Target Fields!A10:J10` | Direct | Exact Decimal column in `fde-finance.current-model` |\n| TF-10 | Ledger.IsAdjustment | `Target Fields!A11:J11` | Direct | Exact Boolean column in `fde-finance.current-model` |\n| TF-11 | Ledger.CostCentre | `Target Fields!A12:J12` | Not found | No supporting column in available current gold; audited Ledger has only four business-facing columns in `fde-finance.current-model` |\n| TF-12 | Ledger.CurrencyCode | `Target Fields!A13:J13` | Not found | No supporting column in available current gold; audited Ledger has only four business-facing columns in `fde-finance.current-model` |\n| TF-13 | Account.AccountGroup | `Target Fields!A14:J14` | Not found | No supporting column in available current gold; audited Account has only three columns in `fde-finance.current-model` |\n\n## Context from the working sheets\n\nThe examples corroborate intended grain and usage but are not additional authoritative register rows:\n\n- The account example is one row per finance account and includes AccountGroup (`Chart of Accounts!A2:D13`).\n- The fiscal calendar is daily grain with a July fiscal-year start (`Fiscal Calendar!A2:C3`), and stored formulas calculate FiscalMonth as `MOD(MONTH(Date)-7,12)+1` (`Fiscal Calendar!C4:C34`). This is evidence of intended workbook logic, not proof of successful/current recalculation.\n- The ledger example is posting-level and includes CostCentre and CurrencyCode (`Ledger Sample!A2:F15`).\n- The management P&L prototype names Actual Revenue, Actual Expenses, Actual Net, Budget Revenue, Budget Expenses, Budget Net and Net Variance (`Management P&L!A4:D10`). Current gold observes exact-name measures for Actual Revenue, Actual Net, Budget Net and Net Variance, but not separate measures for Actual Expenses, Budget Revenue or Budget Expenses (`fde-finance.current-model`). The observed measures' DAX was not returned, so name matches do not establish formula equivalence with workbook formulas such as `Management P&L!B4:B6,B9:B10`.\n\n## Important semantic observations\n\n- `Account.AccountType` is defined in the register as \u201cRevenue or expense classification\u201d (`Target Fields!E4`), but the fictional chart-of-accounts examples also use Asset, Liability and Equity (`Chart of Accounts!C4:C13`). The object maps structurally, but the intended domain/definition should be clarified.\n- The target describes FiscalMonth as a month number (`Target Fields!E7`), while current gold reports `Calendar.FiscalMonth` summarised by Sum (`fde-finance.current-model`). This does not block the direct object match, but the model setting should be reviewed.\n- Current gold confirms active many-to-one relationships from Ledger to Calendar and Account, supporting the intended foreign-key structure for `Ledger.DateKey` and `Ledger.AccountKey` (`fde-finance.current-model`).\n\n## Overall conclusion\n\nThe current model already contains the core Account, Calendar and Ledger key/amount/adjustment structure requested by the workbook. The material current-state gap is the management enrichment layer: cost-centre accountability, transaction-currency analysis and account-group roll-up are all explicitly required by the authoritative register but not found in available current gold. Contextual P&L measure coverage is incomplete or semantically unverified because only four named measures were observed and their DAX definitions were unavailable.", "requirements": [ { "confidence": 0.88, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Management P&L metric prototype", "questions": [ "Are Actual Expenses, Budget Revenue and Budget Expenses required as production measures even though they are absent from the authoritative register?", "What are the approved DAX definitions and source for budget values?", "Should revenue/expense classification use account-number ranges as in the prototype formulas, or governed AccountType/AccountGroup mappings?" ], "rationale": "This sheet is explicitly a formula-driven illustration rather than part of the authoritative Target Fields register. Current gold observes exact-name measures for Actual Revenue, Actual Net, Budget Net and Net Variance, but not separate measures for Actual Expenses, Budget Revenue or Budget Expenses. Exact DAX for observed measures was unavailable, so semantic equivalence cannot be confirmed.", "requirement_id": "CTX-01", "source_cells": [ { "coordinate": "A1:D10", "sheet": "Management P&L" }, { "coordinate": "B4:B6", "sheet": "Management P&L" }, { "coordinate": "B9:B10", "sheet": "Management P&L" } ], "status": "context_only" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountKey column", "questions": [], "rationale": "The authoritative register requires an Int64 Account.AccountKey stable identifier. Current gold observes the exact table, column name and data type.", "requirement_id": "TF-01", "source_cells": [ { "coordinate": "A2:J2", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountName column", "questions": [], "rationale": "The authoritative register requires a String Account.AccountName. Current gold observes the exact table, column name and data type.", "requirement_id": "TF-02", "source_cells": [ { "coordinate": "A3:J3", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.98, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountType column", "questions": [ "Should AccountType cover the full balance-sheet and P&L domain (Asset, Liability, Equity, Revenue, Expense), rather than only the register's stated revenue-or-expense classification?" ], "rationale": "Current gold observes the exact String Account.AccountType column. Structural coverage is direct, although the register definition mentions revenue/expense while the fictional examples also include asset, liability and equity values.", "requirement_id": "TF-03", "source_cells": [ { "coordinate": "A4:J4", "sheet": "Target Fields" }, { "coordinate": "C3:C13", "sheet": "Chart of Accounts" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.DateKey column", "questions": [ "Should the YYYYMMDD encoding and uniqueness of Calendar.DateKey be tested against source/model data during implementation validation?" ], "rationale": "The authoritative register requires an Int64 Calendar.DateKey in YYYYMMDD form. Current gold observes the exact table, column name and data type; actual value encoding was not available for verification.", "requirement_id": "TF-04", "source_cells": [ { "coordinate": "A5:J5", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.Date column", "questions": [], "rationale": "The authoritative register requires a DateTime Calendar.Date. Current gold observes the exact table, column name and data type.", "requirement_id": "TF-05", "source_cells": [ { "coordinate": "A6:J6", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.95, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Calendar.FiscalMonth column", "questions": [ "Does the current Calendar.FiscalMonth use the required July-start numbering shown by the workbook formula?", "Should Calendar.FiscalMonth be changed from Summarise by Sum to Summarise by None?" ], "rationale": "Current gold observes the exact Int64 Calendar.FiscalMonth column. Workbook context indicates a July fiscal-year start and supplies a formula for month numbering. Gold does not establish that the current model uses that exact derivation and notes that the column is summarised by Sum.", "requirement_id": "TF-06", "source_cells": [ { "coordinate": "A7:J7", "sheet": "Target Fields" }, { "coordinate": "A2:C3", "sheet": "Fiscal Calendar" }, { "coordinate": "C4:C34", "sheet": "Fiscal Calendar" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.DateKey column and calendar linkage", "questions": [], "rationale": "The authoritative register requires an Int64 Ledger.DateKey posting-date foreign key. Current gold observes the exact column and an active many-to-one Ledger.DateKey to Calendar.DateKey relationship.", "requirement_id": "TF-07", "source_cells": [ { "coordinate": "A8:J8", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.AccountKey column and account linkage", "questions": [], "rationale": "The authoritative register requires an Int64 Ledger.AccountKey account foreign key. Current gold observes the exact column and an active many-to-one Ledger.AccountKey to Account.AccountKey relationship.", "requirement_id": "TF-08", "source_cells": [ { "coordinate": "A9:J9", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.97, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.SignedAmount column", "questions": [ "Is SignedAmount already converted into a single reporting currency, and what conversion-rate/date rules are intended when CurrencyCode is added?", "Is the workbook's positive-revenue/negative-expense sign convention the required production convention?" ], "rationale": "The authoritative register requires a Decimal Ledger.SignedAmount in reporting-sign convention. Current gold observes the exact Decimal column. The audit confirms structure and formatting, but not source currency conversion logic or detailed sign semantics.", "requirement_id": "TF-09", "source_cells": [ { "coordinate": "A10:J10", "sheet": "Target Fields" }, { "coordinate": "A2:C3", "sheet": "Ledger Sample" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.IsAdjustment column", "questions": [ "What business rule distinguishes late or manual adjustments, and is the current field populated consistently with that rule?" ], "rationale": "The authoritative register requires a Boolean Ledger.IsAdjustment. Current gold observes the exact table, column name and data type.", "requirement_id": "TF-10", "source_cells": [ { "coordinate": "A11:J11", "sheet": "Target Fields" } ], "status": "direct" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.CostCentre column", "questions": [ "Is CostCentre available in the finance posting source at the same posting grain as Ledger?", "Is a separate Cost Centre dimension required, or is a code column on Ledger sufficient?", "Who owns the authoritative cost-centre hierarchy and effective-dating rules?" ], "rationale": "The authoritative register requires Ledger.CostCentre for operating-area accountability, and working sheets illustrate cost-centre codes. The audited Ledger inventory contains only DateKey, AccountKey, SignedAmount and IsAdjustment; no CostCentre object is present in available current gold.", "requirement_id": "TF-11", "source_cells": [ { "coordinate": "A12:J12", "sheet": "Target Fields" }, { "coordinate": "E3:E15", "sheet": "Ledger Sample" }, { "coordinate": "A1:A4", "sheet": "Reference Data" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Ledger.CurrencyCode column", "questions": [ "Is transaction currency available on every posting in the finance source?", "Are transaction amount, reporting amount and exchange-rate fields also needed to make transaction-currency analysis meaningful?", "Should CurrencyCode link to a governed currency dimension?" ], "rationale": "The authoritative register requires an ISO transaction CurrencyCode for transaction-currency analysis, and working sheets illustrate AUD/NZD codes. No CurrencyCode object is present in the audited Ledger inventory in available current gold.", "requirement_id": "TF-12", "source_cells": [ { "coordinate": "A13:J13", "sheet": "Target Fields" }, { "coordinate": "F3:F15", "sheet": "Ledger Sample" }, { "coordinate": "C1:C4", "sheet": "Reference Data" } ], "status": "not_found" }, { "confidence": 0.99, "gold_page_ids": [ "fde-finance.current-model" ], "label": "Account.AccountGroup column", "questions": [ "What is the authoritative source and owner for AccountGroup mappings?", "Can an account belong to more than one management group, and are mappings effective-dated?", "The reference examples differ in grouping vocabulary from some chart-of-accounts examples; what controlled hierarchy is intended?" ], "rationale": "The authoritative register requires an Account.AccountGroup management roll-up. The audited Account inventory contains AccountKey, AccountName and AccountType only; no AccountGroup object is present in available current gold.", "requirement_id": "TF-13", "source_cells": [ { "coordinate": "A14:J14", "sheet": "Target Fields" }, { "coordinate": "D3:D13", "sheet": "Chart of Accounts" }, { "coordinate": "B1:B4", "sheet": "Reference Data" } ], "status": "not_found" } ], "review_flags": [ { "priority": 1, "queue_name": "evidence_research", "reason": "Urgently confirm source availability, grain and dimensional design for required CostCentre, which is absent from current gold.", "subject": "TF-11" }, { "priority": 2, "queue_name": "evidence_research", "reason": "Urgently confirm transaction-currency fields and conversion requirements; CurrencyCode alone may be insufficient for the requested analysis.", "subject": "TF-12" }, { "priority": 3, "queue_name": "client_question", "reason": "Confirm the governed AccountGroup hierarchy, ownership and effective-dating because the required column is absent from current gold.", "subject": "TF-13" }, { "priority": 10, "queue_name": "consultant_review", "reason": "Determine whether the three unobserved P&L metrics are actual production requirements and validate the four observed measures' DAX semantics.", "subject": "CTX-01" }, { "priority": 20, "queue_name": "revalidation", "reason": "Validate July-start fiscal-month derivation and review the inappropriate-looking Summarise by Sum setting.", "subject": "TF-06" }, { "priority": 25, "queue_name": "client_question", "reason": "Resolve the inconsistency between the narrow AccountType definition and the broader fictional domain values.", "subject": "TF-03" }, { "priority": 30, "queue_name": "scope", "reason": "Confirm whether the authoritative Target Fields register is complete, particularly whether P&L measures and budget data objects should be added to it.", "subject": "workbook" } ], "summary": "The workbook explicitly makes the 13 rows in the Target Fields register the authoritative denominator. Of those 13 required data objects, 10 map directly to the observed current semantic model and 3 management-enrichment columns are not found in the available current-gold landscape. This gives direct structural coverage of 10/13 (76.9%). The unmapped objects are Ledger.CostCentre, Ledger.CurrencyCode and Account.AccountGroup. The separate Management P&L prototype is contextual rather than authoritative: four of its named metrics are observed as measures, while three are not separately observed, and exact DAX was unavailable. No substantive consultant steering comments were supplied." }