Which report page or audience should own the control view?

Provide a monthly close-control view identifying unapproved manual adjustments before reporting-pack sign-off

What exact event and timestamp define reporting-pack sign-off?

Provide a monthly close-control view identifying unapproved manual adjustments before reporting-pack sign-off

How is a manual adjustment identified: JournalSource, IsAdjustment, or a combination?

Provide a monthly close-control view identifying unapproved manual adjustments before reporting-pack sign-off

Who is authorised to provide consultant confirmation?

Obtain consultant confirmation that approved adjustments are excluded from the exception value

What test cases will demonstrate exclusion of approved adjustments?

Obtain consultant confirmation that approved adjustments are excluded from the exception value

Must confirmation be recorded in a test script, deployment approval, or governance register?

Obtain consultant confirmation that approved adjustments are excluded from the exception value

Is JournalSource approved for addition to the target semantic model?

Expose Ledger.JournalSource

What source values constitute manual journals?

Expose Ledger.JournalSource

Who owns value-domain governance and mapping changes?

Expose Ledger.JournalSource

Is ApprovalStatus approved for addition to the semantic model?

Expose Ledger.ApprovalStatus

What is the authoritative status domain and case handling?

Expose Ledger.ApprovalStatus

Is status captured as current state or as-of close cut-off?

Expose Ledger.ApprovalStatus

Should this be a new explicit DAX measure in Metrics?

Expose Metrics.Unapproved Adjustment Value

What currency and formatting rules apply?

Expose Metrics.Unapproved Adjustment Value

Must the measure respond to all account and calendar filters?

Expose Metrics.Unapproved Adjustment Value

What column or composite key uniquely identifies a ledger entry?

Preserve JournalSource and ApprovalStatus at ledger-entry grain

Can one ledger entry have multiple approval history rows?

Preserve JournalSource and ApprovalStatus at ledger-entry grain

Will ingestion deduplicate, aggregate, or otherwise change source grain?

Preserve JournalSource and ApprovalStatus at ledger-entry grain

Does 'sum the absolute value' mean SUMX over ABS(SignedAmount) per qualifying entry?

Calculate the exception measure as the sum of absolute adjustment-entry values where approval status is not approved

Does 'not approved' include blank, pending, rejected, cancelled, or unknown statuses?

Calculate the exception measure as the sum of absolute adjustment-entry values where approval status is not approved

Should reversals and duplicate adjustment entries be handled specially?

Calculate the exception measure as the sum of absolute adjustment-entry values where approval status is not approved

What is the authoritative ledger-entry identifier?

Retain drill-through to the original ledger entry

Should drill-through remain inside Power BI or deep-link to the finance system?

Retain drill-through to the original ledger entry

Which entry attributes may be displayed, considering access and sensitivity?

Retain drill-through to the original ledger entry

Which export, version, and owner are authoritative?

Reconcile acceptance to the governed ledger export for a closed month

Which closed month will be used for acceptance?

Reconcile acceptance to the governed ledger export for a closed month

Must reconciliation cover row counts, qualifying entry IDs, values, or all three?

Reconcile acceptance to the governed ledger export for a closed month

What tolerance and sign-off evidence are required?

Reconcile acceptance to the governed ledger export for a closed month

Is an approval late when it occurs after month end, close lock, export extraction, refresh, or pack sign-off?

Create an explicit definition of late approvals

Should late approvals restate the closed-month result or remain visible as subsequent changes?

Create an explicit definition of late approvals

Which timestamp and time zone are authoritative?

Create an explicit definition of late approvals