Reconciliation close procedure

01

Objective

Close an accounting period with three-plane alignment evidence—commerce, provider lifecycle, and finance postings—or explicitly owned exceptions.

02

Prerequisites

• Matchers frozen for close window (no tolerance changes mid-close).
• Exception queue aged items reviewed by owner.
• Finance sign-off roles assigned.

03

Operational signals

• Unmatched value exceeds materiality threshold.
• Exceptions reopened after prior close.
• Provider plane events missing for posted commerce orders.

04

Decision points

• Whether to invoke reconciliation freeze for new auto-posting.
• Which exception classes block close versus carry forward.
• Adjustments requiring dual control.

05

Escalation paths

• Finance close owner → engineering for provider plane gaps.
• Support → operations for reference mismatch spikes.
• Executive → policy exception for material unresolved items.

06

Failure modes

• Force-balancing by editing commerce records without provider evidence.
• Closing with generic exception codes only.
• Ignoring timing-skew class during async settlement week.

07

Recovery patterns

1. Apply reconciliation freeze; stop silent auto-resolve.
2. Re-run matchers with frozen tolerances.
3. Document carry-forward exceptions with payment_id evidence.
4. Schedule drift investigation if systematic class emerges.