[Sheet:Consultant Requirement]
::text_cells
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
::sheet_structure
state:virtual
used-range:A1:A8