Session Overview

Sam corrected the audit standard: when auditing bank statements against accounting recaps, both sides can contain check numbers, so check numbers must be reconciled directly instead of treated as loose context.

What Was Completed

• Added recap-check-rows.csv generation from accounting recap PDFs.
• Added check-register-reconciliation.csv comparing bank-cleared checks to recap-issued and recap-voided checks by account suffix and check number.
• Added statuses for cleared_matched_amount, issued_in_recap_not_cleared_in_bank_statement, voided_in_recap_not_cleared, voided_check_cleared_in_bank_statement, and cleared_in_bank_not_in_current_recap_set.
• Fed recap-side check context into the plain-English finance audit report.
• Reran the current 30-day bank/report stages.

Evidence Sources

• Recap check rows: /Users/samaguiar/Documents/Projects/admin/scratch/accounting-recap-finance-control/runs/2026-06-15T213706-0400-slash-accounting-audit-30d/reports/recap-check-rows.csv.
• Check reconciliation: /Users/samaguiar/Documents/Projects/admin/scratch/accounting-recap-finance-control/runs/2026-06-15T213706-0400-slash-accounting-audit-30d/reports/bank-statement-layer/check-register-reconciliation.csv.
• Finance audit report: /Users/samaguiar/Documents/Projects/admin/scratch/accounting-recap-finance-control/runs/2026-06-15T213706-0400-slash-accounting-audit-30d/reports/finance-audit/audit-report.md.

Current State

• The current run parsed 847 recap-side check rows and 3820 bank-cleared check rows.
• The reconciliation found 119 matched cleared checks, 713 recap-issued checks not cleared in the available bank statements, 9 voided checks not cleared, 0 voided checks that later cleared, and 0 amount mismatches.
• May 27 escrow: check 82553 was voided/not cleared; replacement check 82555 cleared for 13440.00.
• May 28 escrow: check 82559 was voided/not cleared; replacement check 82561 for 19063.09 had not cleared in the available bank statements.

Next Pickup

Future accounting audit runs should never report bank-vs-recap check/debit issues without first reading recap-check-rows.csv and check-register-reconciliation.csv.