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Consultant evidence: journal control attributes

A consultant source confirms upstream availability of Ledger.JournalSource and Ledger.ApprovalStatus at ledger-entry grain, but neither attribute was observed in the audited model or declared in the selected target.

fde-finance.journal-controls · wiki_7c268dbf7f8b78844080cae53f6f0a0e

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# Status

A consultant-supplied source contributed by **Synthetic Consultant** states that a governed finance ledger export contains two entry-grain text attributes:

- `Ledger.JournalSource`
- `Ledger.ApprovalStatus`

This is consultant evidence. It is not an MCP audit observation and does not establish implementation in Power BI.

## Consultant-supported interpretation

| Attribute | Consultant description |
|---|---|
| `Ledger.JournalSource` | Identifies the originating journal channel, including sub-ledger, recurring, allocation and manual-journal sources |
| `Ledger.ApprovalStatus` | Records whether a journal is approved, pending or rejected at the time of the finance export |

The consultant source identifies the **Finance Systems Lead** as the accountable owner. It advises that any implementation should:

- preserve ledger-entry grain;
- reconcile record counts to the governed extract;
- document how late approval changes affect refresh behaviour.

## Relationship to the audit

The audited `Ledger` table contains only:

- `Ledger.DateKey`
- `Ledger.AccountKey`
- `Ledger.SignedAmount`
- `Ledger.IsAdjustment`

Therefore, neither journal-control attribute was observed in the selected current model. The consultant source agrees with that bounded audit result while adding upstream source availability. The two provenance paths are complementary rather than conflicting.

## Relationship to the declared target

Neither attribute appears in the workbook's `Target Fields` sheet. No mapping case or recorded scope decision exists for either attribute. Their target status is therefore unresolved.

## Decision required

The client and consultant should decide whether these attributes are:

1. required additions to the target and phase-two scope;
2. future control enhancements outside the selected target; or
3. supporting source information with no current Power BI requirement.

If added to scope, the design must confirm the governed export contract, ledger-entry key, refresh cadence, reconciliation control and treatment of late `ApprovalStatus` changes.