Session Overview

Sam asked whether escrow/IOLTA differences could be caused by uncleared checks, whether check numbers were reviewed, and then pointed out that savings-account lines like bank 886.48 versus recap zero lacked enough context to understand.

What Was Completed

• Verified that the 30-day bank layer parsed cleared check numbers from bank-checks-cleared.csv.
• Confirmed the May 27 escrow/IOLTA difference of 13440.00 exactly matched cleared check number 82555 on the same day.
• Updated accounting_controls.py so escrow deposit differences include same-day cleared check count, total, and exact matching check numbers.
• Updated the classifier so the May 29 IOLTA interest paid and same-day LTAB withdrawal offset is suppressed as a false positive.
• Updated savings-account report language so each bank-vs-recap finding names the bank-side activity, such as Interest Paid or Electronic Funds Transfer.
• Regenerated the 30-day finance audit report in the current run folder.

Evidence Sources

• Run folder: /Users/samaguiar/Documents/Projects/admin/scratch/accounting-recap-finance-control/runs/2026-06-15T213706-0400-slash-accounting-audit-30d.
• Report: reports/finance-audit/audit-report.md.
• Action CSV: reports/finance-audit/action-items.csv.
• Bank suppressed false positives: reports/finance-audit/bank-recap-suppressed-false-positives.csv.
• Code changed: routines-build/routines/local-mac/accounting_recap_finance_control/accounting_controls.py and generate-finance-audit-report.py.

Current State

• The 30-day report now shows two escrow/IOLTA action rows instead of three.
• May 27 escrow is now a review item, not a simple missing-deposit red flag, because check 82555 matches the difference.
• May 28 escrow remains high because no exact same-day check match was found for 19063.09.
• May 29 escrow IOLTA interest/LTAB offset is now dropped as a false positive.