Objective

Deepen the accounting recap analysis across the wider collected time frame and reduce false positives before Sam acts on the flags.

What was done

• Reviewed the 2026-03-30 through 2026-06-11 recap set: 53 unique PDFs, 106 email copies, 273 MAT IDs, 438 live Resolution rows, 8 live Referral rows, and 1,548 live Litify financial transaction rows.
• Built a second-pass issue set and then manually reclassified the noisy rows using individual Resolution dates and amounts.
• Wrote the reviewed report locally at /Users/samaguiar/Documents/Projects/admin/scratch/accounting-recap-finance-control/runs/2026-06-11T200812-0400-manual-2026-06-11/reports/wide-second-pass/wide-second-pass-reviewed-analysis-2026-06-12.md.

Key decisions

• Do not treat the raw 58 second-pass rows as final accounting exceptions.
• 34 of 37 raw period fee mismatches are explained when matching individual PDF fee rows to individual Resolution rows by date and amount.
• Deanne Riddle MAT-23110163266 is explained by Referral RFR-2503054617, not a missing Resolution issue.
• Thomas Hinton same-day multiple MAT IDs appear legitimate because both matters have matching live Resolution rows.
• Fee-split paid-field mismatches should be treated as a Litify field/update-control issue unless bank records show the checks did not clear.

High-confidence follow-up list

• MAT-25090465511 Tristan Brown: PDF shows two $500,000 GeneralStar deposits, while live Litify financial transactions show two $1,000,000 GenStar credits against RES-04853. Also verify paid-to-others field versus visible Minner Vines checks totaling $218,750.
• MAT-25081965438 Jhaheim Elliott: PDF and Matter totals support $35,000 settlement, but live RES-04619 received amount and transaction rows appear to include Trexis $25,000 twice.
• MAT-24010963435 Kimberlee Page: RES-02830 shows settlement $100,000 but received $300,000, with three $100,000 Liberty Mutual credits.
• MAT-24080664117 Christopher McEnnis: 2026-06-11 PDF shows $5,000 Progressive escrow on a matter closed in 2025 with no Resolution returned.
• MAT-25052965117 / MAT-24030663615 Karyl Barnes: 2026-05-07 escrow lines appear coded to older closed MAT-24030663615 while matching 2026 Resolution and fee/cost lines belong to MAT-25052965117.
• MAT-25112165858 / MAT-26011266051 LaTisha Gray: 2026-06-02 fee/cost/admin lines appear coded to old MAT-25112165858 but match MAT-26011266051.
• MAT-22032858259 Kerry Blakemore: PDF books fee income on 2026-04-23, but live RES-05218 shows $0 gross/net attorney fee.