# Workbook-to-current-gold assessment

## Requirement interpretation

The virtual workbook is explicitly declared as a consultant-authored requirement. Its description requests a month-end close-control capability with four connected elements:

1. a monthly exception view before reporting-pack sign-off;
2. journal-source and approval-status attributes at ledger-entry grain;
3. an unapproved-adjustment value measure using absolute adjustment amounts and excluding approved entries; and
4. traceability and acceptance controls covering drill-through, reconciliation, late approvals, and consultant confirmation.

All requirement statements are sourced from `Consultant Requirement!A5`. The title at `Consultant Requirement!A2` corroborates the overall subject. `Consultant Requirement!A8` identifies the contributor but is not implementation evidence.

## Current-gold foundations

The observed semantic model contains `Ledger.SignedAmount`, `Ledger.IsAdjustment`, `Ledger.DateKey`, and active relationships from Ledger to Calendar and Account. It also contains a `Metrics` table, but its four observed measures do not include the requested exception measure, and exact DAX was unavailable in the bounded audit [fde-finance.current-model].

Separate consultant evidence states that the governed ledger export contains `Ledger.JournalSource` and `Ledger.ApprovalStatus` at ledger-entry grain. That page explicitly says these fields were not observed in the audited Power BI model and that their implementation scope remains unresolved [fde-finance.journal-controls].

## Mapping results

| ID | Requirement | Result | Current-gold assessment |
|---|---|---|---|
| R1 | Monthly close-control view identifying unapproved manual adjustments before sign-off | Partial | Ledger amount, adjustment flag, and calendar foundations exist, but approval status is absent from the audited model and no completed control view is evidenced [fde-finance.current-model; fde-finance.journal-controls]. |
| R2 | Expose `Ledger.JournalSource` | Partial | Upstream entry-grain availability is consultant-supported, but the field was not observed in the selected semantic model [fde-finance.journal-controls; fde-finance.current-model]. |
| R3 | Expose `Ledger.ApprovalStatus` | Partial | Upstream entry-grain availability is consultant-supported, but the field was not observed in the selected semantic model [fde-finance.journal-controls; fde-finance.current-model]. |
| R4 | Expose `Metrics.Unapproved Adjustment Value` | Not found | The requested measure is not among the four observed Metrics measures, and no supporting current-gold object with that name is present [fde-finance.current-model]. |
| R5 | Keep journal attributes at ledger-entry grain | Possible | The upstream attributes are described as entry-grain, but the audited model does not contain them and gold does not establish the ledger-entry key or implemented grain after ingestion [fde-finance.journal-controls; fde-finance.current-model]. |
| R6 | Sum absolute adjustment-entry values where approval status is not approved | Partial | `Ledger.SignedAmount` and `Ledger.IsAdjustment` exist and ApprovalStatus is reported upstream, but no DAX implementation or exact status-handling logic is evidenced [fde-finance.current-model; fde-finance.journal-controls]. |
| R7 | Drill through to the original ledger entry | Not found | Gold does not evidence a unique original-entry identifier, drill-through page, or report interaction implementing this requirement [fde-finance.current-model; fde-finance.journal-controls]. |
| R8 | Reconcile acceptance results to the governed ledger export for a closed month | Possible | Gold identifies a governed export and recommends reconciliation, but it does not evidence a closed-month reconciliation result, control design, or acceptance record [fde-finance.journal-controls]. |
| R9 | Define late approvals explicitly | Not found | Gold says late approval changes and refresh treatment require documentation; no explicit definition is recorded [fde-finance.journal-controls]. |
| R10 | Obtain consultant confirmation that approved adjustments are excluded | Not found | No requested measure implementation or consultant acceptance confirmation is present in current gold [fde-finance.current-model; fde-finance.journal-controls]. |

## Key gaps and decisions

- Confirm whether the two upstream journal-control attributes are now approved additions to the semantic model scope.
- Define the ledger-entry identifier and ensure it survives ingestion so drill-through can target the original record.
- Specify the complete approval-status domain, including blanks, pending, rejected, reversed, and statuses changing after month close.
- Decide whether absolute value is applied row by row before summation, as the requirement wording appears to indicate.
- Establish the governed export version, closed-month cut-off, refresh timing, reconciliation tolerance, and accountable sign-off owner.
- Implement and independently validate `Metrics.Unapproved Adjustment Value`; the observed current Metrics measures cannot be assumed to satisfy it.

## Guidance influence and boundary

No substantive consultant-guidance comments were supplied. Consequently, no extra workbook-level or sheet-level steering changed the requirement decomposition. The assessment is limited to available current gold: absence here means not found in the discovered boundary, not enterprise-wide nonexistence.