Find what the variance is hiding.
A $4,000 favorable variance contains a potential support overlap and stale service estimates.
Useful result
Five GL rows tie to $146,000; the investigation opens four source-backed cases.
All use cases
Finance
Explain the adjustment before you close the month.
Reconcile service evidence, posted invoices, and manual accruals before month-end review, without treating a budget variance as accounting evidence.
Controllers, GL accountants, AP, and service owners
Services Cutoff ReconcilerFictional data
Supplier
Recorded
Change
Cirrus
$80k
+$12k
Sentinel
$36k
−$12k
Beacon
$20k
+$6k
Harbor
$10k
+$2k
Expense bridge
$146,000 → $154,000
Net adjustment +$8,000
$32,000 debits = $32,000 credits
Reviewed proposal · ledger still $146,000
The question
“Compare September AP, accruals, and service evidence for US01 / IT-410. Keep proposed adjustments separate from the ledger.”
The ERP remains the ledger and posting system. Prajvis prepares an evidence-linked, unposted review packet.
Bring service evidence into the review.
IT confirms the support invoice covers the half-month estimate; Procurement supplies accepted milestones rather than the PO ceiling.
Useful result
Sentinel −$12,000; Beacon +$6,000; each proposal points to its source.
Review a number you can trace.
The deterministic bridge preserves the recorded, proposed, budget, and liability views separately.
Useful result
$154,000 proposed expense, $32,000 balanced draft lines, Cirrus still provisional.
The evidence behind the result.
Numbers stay connected to their definitions, source records, and limits.
Recorded expense
$146,000
$4,000 favorable to budget
Proposed expense
$154,000
$4,000 unfavorable to budget
Net adjustment
+$8,000
Not a cash movement
Draft balance
$32k = $32k
Debits equal credits
Inspect the source trail.
This demonstration uses internally consistent fictional fixtures. It is not a customer result or live external execution.
Sentinel invoice: $24,000 for September 1–30
Sentinel accrual: $12,000 for September 16–30
Cirrus: 920,000 units × $0.10 = $92,000 provisional estimate
The work moves. Responsibility stays clear.
Originates
GL accountant
Contributes
IT / Procurement
Decides
Controller
Decision remains with people
Review a $154,000 proposal while the recorded ledger remains $146,000.