Planning masters
CloseCalendars, ClosingTaskTemplates, ClosingTaskDependencies, AccountReconciliationTemplates and JEReviewThresholds define effective configuration.
Data model
Keep period scope, evidence revisions and confirmed outcomes connected.
26 tables · 72 relationships
How the model is organised
Accounting work
ClosePeriods scopes ClosingTasks, AccountReconciliations, JournalEntryReviews and FluxAnalyses to their ledger identity and evidence revision.
- ClosePeriods scopes ClosingTasks
- AccountReconciliations
- JournalEntryReviews
- FluxAnalyses to their ledger identity
- evidence revision
Supporting evidence
ReconciliationItems, ReconciliationEvidence, ReconciliationCertifications and FluxAnalysisLines retain the substance behind the review.
- ReconciliationItems
- ReconciliationEvidence
- ReconciliationCertifications
- FluxAnalysisLines retain the substance behind the review
Control work
SOXControls, SOXControlTests, ControlTestEvidence and ControlDeficiencies follow the company-defined test population and actual findings.
- SOXControls
- SOXControlTests
- ControlTestEvidence
- ControlDeficiencies follow the company-defined test population
- actual findings
Final outcomes
ManagementRepresentations, Signoffs, PeriodLocks and PeriodReopenRequests separate authorization from the owning ledger’s confirmed response.
- ManagementRepresentations
- Signoffs
- PeriodLocks
- PeriodReopenRequests separate authorization from the owning ledger’s confirmed response
Access and coordination
Employees, TaskComments, IssuesLog and ExternalAuditorGrants provide attributable identities, follow-up and scoped evidence access.
- Employees
- TaskComments
- IssuesLog
- ExternalAuditorGrants provide attributable identities
- follow-up
- scoped evidence access
Keys and references
Use stable entity and ledger-period identifiers, with a close revision for changed evidence. Snapshot effective definitions rather than rereading mutable templates during sign-off. Every approval identifies the exact source revision and immutable evidence hashes. Requests have stable idempotency keys and authenticated, scope-matching connector confirmations. Keep earlier lock records and audit packs when an authorized reopen increments the close revision.
Migration order
- Validate entity, employee identity and account mappings with the owning systems.
- Import effective calendars, task/reconciliation templates, dependencies, thresholds and test plans.
- Load scoped open periods and assignments, reconciling the required work population.
- Import source snapshots and evidence with their revisions, hashes and review status.
- Validate historical signatures, locks and grants separately; missing evidence must not become an approved or confirmed outcome.
Tables
26 tables
CloseCalendarsThe per-Entity close schedule. Anchors every ClosePeriod and everymaster
| Field | Type | Required | Details |
|---|---|---|---|
CalendarCode | text | yes | |
Name | text | yes | |
Entity | text | yes | Stable entity key matching the owning ledger |
FiscalYear | number | yes | |
WorkdayCalendar | select | yes | USFederal, NYSE, Custom |
WorkdaysTarget | number | yes | Target close in workdays from period end (e.g. 5) |
TargetCloseDateRule | select | yes | TPlusN, FixedDayOfMonth, LastBusinessDayPlusN |
TargetCloseN | number | The N in T+N or FixedDay | |
WeekendsExcluded | boolean | yes | |
HolidaysICSURL | text | ICS calendar file URL — single URL, not embedded JSON; format must be ICS | |
EffectiveFrom | date | yes | |
EffectiveTo | date | ||
Active | boolean | yes |
ClosePeriodsOpen period instances. One row per Entity per fiscal period (monthtransaction
| Field | Type | Required | Details |
|---|---|---|---|
PeriodCode | text | yes | e.g. "2026M01", "2026Q1" |
CloseCalendar | reference | yes | → CloseCalendars |
Entity | text | yes | |
PeriodType | select | yes | Month, Quarter, Year |
FiscalYear | number | yes | |
PeriodStart | date | yes | |
PeriodEnd | date | yes | |
TargetCloseDate | date | yes | Resolved from CloseCalendar at create-time |
ActualCloseDate | date | Set on Locked | |
Status | select | yes | NotStarted, InProgress, Reviewed, LockPending, LockFailed, Locked, ReopenPending, ReopenFailed, Reopened |
TaskCount | number | Rollup | |
TasksDone | number | Rollup | |
ReconCount | number | Rollup | |
ReconsApproved | number | Rollup | |
OpenIssuesCount | number | Rollup | |
ReopenedReason | text | Required when Status = Reopened | |
PeriodNumber | text | yes | Unique entity, ledger-period key and period type; PeriodCode is a display label |
LedgerPeriodKey | text | yes | Stable identifier from the owning accounting system |
Currency | text | yes | Reconciliation/reporting currency for this close scope |
Revision | number | yes | Increments on authorized reopen or material change to the review basis |
EvidenceManifestKey | text | Frozen IDs/revisions/hashes for required work, sources, exceptions and sign-offs | |
LedgerRevision | text | Authoritative source revision expected by the lock request | |
RequiredSignersSnapshot | longtext | yes | Effective required capacities, assigned identities, sequence and segregation policy |
CalendarSnapshot | longtext | yes | Workday dates, holidays, timezone and due-date policy used for this revision |
ClosingTaskTemplatesReusable task templates that materialize into ClosingTasks the momentmaster
| Field | Type | Required | Details |
|---|---|---|---|
TemplateCode | text | yes | |
Name | text | yes | |
Sequence | number | yes | Ordering hint for the checklist UI |
Category | select | yes | Cash, AR, AP, Inventory, FixedAssets, Payroll, Tax, AccrualsPrepaids, IntercompanyPrep, Reporting, Other |
DefaultOwnerRole | select | yes | Accountant, SeniorAccountant, CloseManager, Controller, SOXLead |
DefaultReviewerRole | select | SeniorAccountant, CloseManager, Controller, SOXLead | |
DueOffsetWorkdays | number | yes | Workdays from PeriodEnd (e.g. T+1, T+3, T+5) |
Required | boolean | yes | Done after independent review, or authorized skip exception before sign-off |
Description | text | ||
EffectiveFrom | date | yes | |
EffectiveTo | date | ||
Active | boolean | yes | |
Entity | text | yes | Stable ledger entity key; effective templates cannot cross entity scopes |
ClosingTaskDependenciesDAG predecessor relationships between templates (e.g. "Post payroll Line item of ClosingTaskTemplates.line item
| Field | Type | Required | Details |
|---|---|---|---|
Template | reference | yes | → ClosingTaskTemplates |
PredecessorTemplate | reference | yes | → ClosingTaskTemplates (must be different row) |
DependencyType | select | yes | FinishToStart, FinishToFinish |
Notes | text |
ClosingTasksInstance tasks per ClosePeriod. One row per active template pertransaction
| Field | Type | Required | Details |
|---|---|---|---|
TaskCode | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
Template | reference | yes | → ClosingTaskTemplates |
Name | text | yes | Snapshot from template |
Category | select | yes | Cash, AR, AP, Inventory, FixedAssets, Payroll, Tax, AccrualsPrepaids, IntercompanyPrep, Reporting, Other; retained template value |
Owner | reference | yes | → Employees |
Reviewer | reference | → Employees | |
DueDate | date | yes | |
StartedAt | date | ||
SubmittedAt | date | ||
ReviewedAt | date | ||
CompletedAt | date | ||
Status | select | yes | NotStarted, InProgress, Submitted, Reviewed, Done, Skipped, Blocked |
Required | boolean | yes | Snapshot from template |
BlockedReason | text | Required when Status = Blocked | |
EvidenceURL | text | Link to supporting evidence (recon, JE, file) | |
RelatedRecon | reference | → AccountReconciliations | |
RelatedJEReview | reference | → JournalEntryReviews | |
TaskNumber | text | yes | Stable period/revision/template instance identifier |
Revision | number | yes | Reviewable task revision |
TemplateSnapshot | longtext | yes | Effective task definition, required flag and instance predecessor keys/types |
SkipReason | longtext | Required for an exception request | |
SkipApprovedBy | reference | → Employees; Close Manager distinct from Owner; required task exceptions also need Controller / CFO | |
SkipControllerBy | reference | → Employees; required task exception authorization | |
SkipApprovedAt | datetime | Set only after required exception decisions | |
DaysLate | number | Computed overdue days in the calendar timezone; display only |
TaskCommentsThreaded discussion on a single ClosingTask. Used for handoff notes, Line item of ClosingTasks.line item
| Field | Type | Required | Details |
|---|---|---|---|
Task | reference | yes | → ClosingTasks |
Author | reference | yes | → Employees |
CommentedAt | date | yes | |
Body | text | yes | |
MentionedUser | reference | → Employees (triggers email) |
AccountReconciliationTemplatesReusable recon templates per Account — one per balance-sheet accountmaster
| Field | Type | Required | Details |
|---|---|---|---|
TemplateCode | text | yes | |
Name | text | yes | |
Account | text | yes | GL account code (mirrors fin-accounting ChartOfAccounts.AccountCode) |
AccountType | select | yes | Cash, AR, AP, Inventory, FixedAsset, Accrual, Prepaid, Payroll, Tax, Equity, Other |
SubledgerSource | select | yes | None, ARSubledger, APSubledger, BankFeed, PayrollPayable, InventoryValuation, FixedAssetNBV, Manual |
DefaultPreparerRole | select | yes | Accountant, SeniorAccountant |
DefaultReviewerRole | select | yes | SeniorAccountant, CloseManager |
DefaultApproverRole | select | yes | SeniorAccountant, Controller |
Frequency | select | yes | Monthly, Quarterly, Annual |
MaterialityThreshold | decimal | Escalation threshold in Currency; never auto-approves or suppresses unexplained differences | |
Required | boolean | yes | |
EffectiveFrom | date | yes | |
Active | boolean | yes | |
Entity | text | yes | Stable entity key matching the source account |
Currency | text | yes | Currency of the balance comparison |
ThreePersonReview | boolean | yes | Material accounts require Preparer, Reviewer and Approver all distinct |
AccountReconciliationsPer-Account per-Period recon. The audit-quality artifact: opens withtransaction
| Field | Type | Required | Details |
|---|---|---|---|
ReconNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
Template | reference | yes | → AccountReconciliationTemplates |
Account | text | yes | Snapshot from template |
AccountType | select | yes | Cash, AR, AP, Inventory, FixedAsset, Accrual, Prepaid, Payroll, Tax, Equity, Other |
GLBalance | decimal | yes | Editable revision only; complete source snapshot required |
SubledgerBalance | decimal | yes | |
Variance | formula | yes | fx: GLBalance − SubledgerBalance |
ExplainedVariance | formula | yes | fx: SUM(ReconciliationItems.Amount) |
UnexplainedVariance | formula | yes | fx: Variance − ExplainedVariance |
Status | select | yes | NotStarted, Prepared, Reviewed, Approved, Rejected |
Preparer | reference | → Employees | |
Reviewer | reference | → Employees (must differ from Preparer) | |
Approver | reference | → Employees | |
PreparedAt | date | ||
ReviewedAt | date | ||
ApprovedAt | date | ||
RejectionReason | text | Required when Status = Rejected | |
Revision | number | yes | Increment when the balances, supporting items or evidence basis changes |
SourceSnapshotKey | text | yes | Entity, account, period, currency, GL/subledger batch IDs, cutoffs and reconciled totals |
Currency | text | yes | Same currency as the template and both source balances |
EvidenceManifestKey | text | Immutable file versions, item revisions and review-policy snapshot | |
MaterialityThreshold | decimal | Effective template escalation threshold snapshot | |
ThreePersonReview | boolean | yes | Effective template policy; all three identities differ where true |
ReconciliationItemsVariance items — one row per dollar of GL-vs-subledger difference Line item of AccountReconciliations.line item
| Field | Type | Required | Details |
|---|---|---|---|
Reconciliation | reference | yes | → AccountReconciliations |
Description | text | yes | |
ItemType | select | yes | TimingDifference, InTransit, AccrualNeeded, ErrorToCorrect, ReclassNeeded, KnownDifference, Other |
Amount | decimal | yes | Signed |
AgeDays | number | Days the item has persisted | |
EstimatedClearDate | date | ||
CorrectingJEReference | text | If clearing requires a JE — the JE number | |
Notes | text |
ReconciliationEvidenceSupporting documents — bank statement PDF, subledger aging report, Line item of AccountReconciliations.line item
| Field | Type | Required | Details |
|---|---|---|---|
Reconciliation | reference | yes | → AccountReconciliations |
EvidenceType | select | yes | BankStatement, SubledgerReport, InventoryReport, FixedAssetRegister, ThirdPartyConfirm, Screenshot, Calculation, Other |
FileURL | text | yes | |
FileName | text | ||
UploadedBy | reference | yes | → Employees |
UploadedAt | date | yes | |
Description | text | ||
ContentHash | text | yes | Hash of immutable stored file version; a stable URL alone is insufficient |
ReconciliationCertificationsFormal sign-off record. One row per reconciliation revision and certification capacity;transaction
| Field | Type | Required | Details |
|---|---|---|---|
Reconciliation | reference | yes | → AccountReconciliations |
ClosePeriod | reference | yes | → ClosePeriods |
CertifiedBy | reference | yes | → Employees |
CertifiedRole | select | yes | Preparer, Reviewer, Approver |
CertifiedAt | date | yes | |
StatementText | text | yes | The certification language presented at sign-off |
GLBalanceSnapshot | decimal | yes | Frozen at certification |
SubledgerBalanceSnapshot | decimal | yes | |
VarianceSnapshot | decimal | yes | |
CertificationNumber | text | yes | Unique reconciliation/revision/capacity certification |
Revision | number | yes | Exact approved reconciliation revision |
EvidenceManifestKey | text | yes | Frozen supporting items, file hashes and authenticated decisions |
JournalEntryReviewsPer-JE review queue. Rows are created for every posted JE thattransaction
| Field | Type | Required | Details |
|---|---|---|---|
ReviewNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
JEReference | text | yes | The JournalEntryNumber from fin-accounting |
JEDate | date | yes | |
Type | select | yes | AutoPosted, Manual, Recurring, Reversing, Adjusting, Correcting |
PreparedBy | reference | yes | → Employees (the JE preparer; excluded from Reviewer pool) |
Amount | decimal | yes | Absolute value of the larger of TotalDebit / TotalCredit |
ThresholdLevel | select | yes | BelowThreshold, L1, L2 |
Reviewer | reference | → Employees | |
AssignedAt | date | ||
ReviewedAt | date | ||
Status | select | yes | PendingReview, Approved, Rejected, Reposted, Withdrawn |
ReviewerComments | text | ||
RejectionReason | text | Required when Status = Rejected | |
ReplacementJEReference | text | When Status = Reposted, the new JE number | |
JERevision | text | yes | Immutable posting revision from the ledger |
Entity | text | yes | Source entity matching ClosePeriod |
Currency | text | yes | Same currency as Amount and the effective threshold basis |
ThresholdSnapshot | longtext | yes | Effective routing rule and evaluated amount |
ResolutionEvidence | longtext | Verified original reversal/replacement chain and successful independent review; Reposted alone does not clear the gate |
JEReviewThresholdsConfiguration for which JEs need 4-eyes review. Tiered by amountmaster
| Field | Type | Required | Details |
|---|---|---|---|
ThresholdCode | text | yes | |
Entity | text | yes | |
L1Amount | decimal | yes | Above this → Senior Accountant review |
L2Amount | decimal | yes | Above this → Controller review |
ManualAlwaysReview | boolean | yes | Default true |
RecurringAlwaysReview | boolean | ||
AdjustingAlwaysReview | boolean | yes | |
EffectiveFrom | date | yes | |
EffectiveTo | date | ||
Active | boolean | yes | |
Currency | text | yes | Threshold currency; convert only using an explicit retained approved FX basis |
FluxAnalysesPer-Account flux analysis for a ClosePeriod. Capturestransaction
| Field | Type | Required | Details |
|---|---|---|---|
FluxNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
Account | text | yes | |
AccountName | text | ||
AccountType | select | yes | Asset, Liability, Equity, Revenue, Expense |
CurrentMonth | decimal | yes | |
PriorMonth | decimal | yes | |
MoMChange | formula | yes | fx: CurrentMonth − PriorMonth |
MoMChangePct | formula | yes | fx: IF(PriorMonth = 0, null, (CurrentMonth − PriorMonth) / ABS(PriorMonth) × 100) |
ThresholdAmount | decimal | Absolute-dollar threshold | |
ThresholdPct | number | Percentage threshold | |
ExplanationRequired | boolean | yes | Set true when MoMChange or MoMChangePct breach |
Explanation | text | Required when ExplanationRequired = true | |
PreparedBy | reference | → Employees | |
AssignedApprover | reference | yes | → Employees; assigned Controller / CFO distinct from PreparedBy |
ApprovedBy | reference | → Employees; authenticated decision actor | |
ApprovedAt | date | ||
Status | select | yes | Draft, AwaitingExplanation, Explained, Approved, Rejected |
SourceSnapshotKey | text | yes | Current and comparable prior period ledger batches, currency, account, cutoffs and thresholds |
Revision | number | yes | Changed balances or explanation require renewed independent approval |
Currency | text | yes | Currency of both comparable balances and ThresholdAmount |
FluxAnalysisLinesDrill-through to the JEs that drove the variance. Populated by the Line item of FluxAnalyses.line item
| Field | Type | Required | Details |
|---|---|---|---|
Flux | reference | yes | → FluxAnalyses |
JEReference | text | yes | |
JEDate | date | yes | |
Description | text | ||
Amount | decimal | yes | Signed |
Source | select | Manual, AR, AP, Payroll, Bank, Tax, Recurring, Other |
SOXControlsControl catalog. Each control is a documented activity that mitigatesmaster
| Field | Type | Required | Details |
|---|---|---|---|
ControlID | text | yes | e.g. "FC-001-Cash-MonthlyRecon" |
Name | text | yes | |
Description | text | yes | |
Cycle | select | yes | OrderToCash, ProcureToPay, HireToRetire, RecordToReport, Treasury, Tax, ITGC |
Risk | text | yes | The risk this control mitigates |
Frequency | select | yes | Daily, Weekly, Monthly, Quarterly, Annual, EventDriven |
ControlType | select | yes | Preventive, Detective, Corrective |
ControlNature | select | yes | Manual, ITDependent, Automated |
KeyControl | boolean | yes | Required test occurrences follow the documented control test plan |
Owner | reference | yes | → Employees |
Status | select | yes | Draft, Active, Retired |
EffectiveFrom | date | yes | |
EffectiveTo | date | ||
TestPlan | longtext | yes | Approved test scope, cadence, required occurrences and event triggers |
SOXControlTestsPeriodic test record. One per SOXControl per period (per thetransaction
| Field | Type | Required | Details |
|---|---|---|---|
TestNumber | text | yes | |
Control | reference | yes | → SOXControls |
ClosePeriod | reference | → ClosePeriods (when tied to a close) | |
TestPeriodStart | date | yes | |
TestPeriodEnd | date | yes | |
Tester | reference | yes | → Employees (must differ from Control.Owner) |
TestDate | date | ||
TestApproach | text | Inquiry, Observation, Inspection, Reperformance | |
SampleSize | number | ||
ExceptionsFound | number | ||
Result | select | yes | NotTested, Effective, DeficientWithCompensating, SignificantDeficiency, MaterialWeakness |
Conclusion | text | ||
Status | select | yes | Scheduled, InProgress, Submitted, Reviewed, Approved |
Reviewer | reference | yes | → Employees; assigned reviewer distinct from Tester and captured Control Owner |
ReviewedBy | reference | → Employees; actual independent review actor | |
ReviewedAt | date | ||
OccurrenceKey | text | yes | Unique control/test-plan revision/due occurrence, including event identity |
TestPlanSnapshot | longtext | yes | Required scope, procedures, control-owner identity and evidence policy |
ApprovedBy | reference | → Employees; authorized SOX Lead, distinct from Tester and captured Control Owner | |
ApprovedAt | datetime | Authenticated decision against the submitted evidence revision |
ControlTestEvidenceSampled-item evidence — the population sample used for the test, with Line item of SOXControlTests.line item
| Field | Type | Required | Details |
|---|---|---|---|
Test | reference | yes | → SOXControlTests |
SampleRef | text | yes | The transaction / record sampled |
SampleDate | date | ||
Result | select | yes | Pass, Fail, NotApplicable |
ExceptionDescription | text | Required when Result = Fail | |
FileURL | text | Supporting document | |
ContentHash | text | Immutable evidence object hash and version; required when FileURL is present |
ControlDeficienciesFlagged deficiency log. Created automatically when a SOXControlTeststransaction
| Field | Type | Required | Details |
|---|---|---|---|
DeficiencyNumber | text | yes | |
Control | reference | yes | → SOXControls |
Test | reference | → SOXControlTests | |
ClosePeriod | reference | → ClosePeriods | |
Severity | select | yes | DeficientWithCompensating, SignificantDeficiency, MaterialWeakness |
Description | text | yes | |
RootCause | text | ||
RemediationPlan | text | ||
TargetRemediationDate | date | ||
RemediatedAt | date | ||
Status | select | yes | Open, RemediationInProgress, RemediatedPendingRetest, Retested, Closed |
Owner | reference | yes | → Employees |
ReportedToAudit | boolean | True if disclosed to External Auditor | |
ControllerDisposition | longtext | Documented policy decision, compensating controls, unresolved risks and disclosure evidence | |
AcknowledgedBy | reference | → Employees; Controller / CFO | |
AcknowledgedAt | datetime | Acknowledgment does not declare remediation complete | |
AuditDisclosureEvidence | text | Actual disclosed packet/recipient/date; ReportedToAudit cannot be set solely by severity |
ManagementRepresentationsThe close-period management rep letter signed by Controller and CFOtransaction
| Field | Type | Required | Details |
|---|---|---|---|
RepNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
Entity | text | yes | |
RepText | text | yes | The full representation text presented for sign-off |
ControllerSignedBy | reference | → Employees | |
ControllerSignedAt | date | ||
CFOSignedBy | reference | → Employees | |
CFOSignedAt | date | ||
Status | select | yes | Draft, AwaitingController, AwaitingCFO, Signed, Voided |
FrozenPDFURL | text | Generated on Signed | |
Revision | number | yes | Exact ClosePeriod evidence revision |
EvidenceManifestKey | text | yes | Reviewed evidence supporting the representation |
ContentHash | text | Signed frozen PDF hash; text changes invalidate existing signatures |
SignoffsPer-role per-Period sign-off ceremony. One row per required roletransaction
| Field | Type | Required | Details |
|---|---|---|---|
SignoffNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
RequiredRole | select | yes | SeniorAccountantReviewer, CloseManagerReviewer, ControllerApprover, CFOApprover, SOXLeadApprover, InternalAuditorConcurrence |
Signer | reference | → Employees | |
AssignedAt | date | yes | |
SignedAt | date | ||
Status | select | yes | Pending, Approved, Rejected, Withdrawn |
RejectionReason | text | ||
ManagementRepresentation | reference | → ManagementRepresentations | |
Revision | number | yes | Exact ClosePeriod revision |
EvidenceManifestKey | text | yes | Required evidence population and immutable revisions |
DecisionStatement | longtext | yes | Capacity-specific attestation; Internal Auditor concurrence is not operational approval |
IssuesLogOpen close-related issues — the catch-all log for anomalies that didtransaction
| Field | Type | Required | Details |
|---|---|---|---|
IssueNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
RaisedBy | reference | yes | → Employees |
RaisedAt | date | yes | |
Source | select | yes | ReconVariance, JEReviewRejected, FluxUnexplained, TaskBlocked, ControlException, Manual |
Severity | select | yes | Low, Medium, High, Critical |
Description | text | yes | |
Owner | reference | → Employees | |
TargetResolutionDate | date | ||
Status | select | yes | Open, InProgress, Resolved, Deferred |
ResolvedAt | date | ||
Resolution | text | ||
RelatedRecon | reference | → AccountReconciliations | |
RelatedFlux | reference | → FluxAnalyses | |
RelatedDeficiency | reference | → ControlDeficiencies | |
BlocksClose | boolean | yes | Policy-defined blocker; visible severity alone cannot resolve it |
DispositionApprovedBy | reference | → Employees; authorized Controller / CFO for a permitted deferral | |
DispositionEvidence | longtext | Required policy basis and conditions; a deferral cannot override a mandatory control gate |
PeriodLocksOne controlled lock request per close revision. Pending and failed attempts are explicit. Successful records retain the authoritative ledger confirmation and immutable audit-pack identity. An authorized reopen keeps the same ClosePeriods identity, increments its revision, and later produces a new lock request without overwriting earlier successful evidence.transaction
| Field | Type | Required | Details |
|---|---|---|---|
LockNumber | text | yes | |
ClosePeriod | reference | yes | → ClosePeriods |
Entity | text | yes | |
PeriodCode | text | yes | Snapshot |
LockedBy | reference | → Employees; controller authorizer retained; connector executes with its own identity | |
LockedAt | datetime | Set only on verified ledger Closed confirmation | |
GLPeriodWriteResult | select | yes | Success, Failed, Pending |
GLPeriodWriteAt | date | When the upstream AccountingPeriods.Status flip succeeded | |
ManagementRepresentation | reference | yes | → ManagementRepresentations |
AuditPackURL | text | Frozen PDF + JSON snapshot of the period audit pack | |
Status | select | yes | Pending, Failed, Confirmed |
RequestKey | text | yes | Stable idempotency key for entity/ledger-period/close revision |
Revision | number | yes | Approved ClosePeriod revision |
RequestedAt | datetime | yes | Request timestamp distinct from confirmed lock time |
ExpectedLedgerRevision | text | yes | Compare-and-lock condition against the reviewed ledger |
LedgerConfirmation | longtext | Authenticated matching entity, period, source revision and Closed state | |
LastError | longtext | Failed or uncertain request evidence | |
AuditPackManifest | longtext | Immutable PDF/JSON hashes and all included evidence revisions | |
AuditPackStatus | select | yes | Pending, Failed, Published |
ExternalAuditorGrantsPer-period read-only grant for an External Auditor user. The granttransaction
| Field | Type | Required | Details |
|---|---|---|---|
Auditor | reference | yes | → Employees (external Auditor user) |
ClosePeriod | reference | yes | → ClosePeriods |
GrantedBy | reference | yes | → Employees (Controller) |
GrantedAt | date | yes | |
ExpiresAt | date | yes | Default +90 days from GrantedAt |
ScopeNotes | text | ||
RevokedAt | date | ||
RevokedBy | reference | → Employees | |
AccessLogURL | text | Link to per-grant access audit log | |
GrantNumber | text | yes | Stable scoped grant identifier |
Status | select | yes | Active, Revoked, Expired |
Entity | text | yes | Must match granted ClosePeriod; evaluated server-side on every access |
EmployeesA scoped employee identity directory synchronized from the organization identity or HR source. This reference supports ownership and approval attribution; it does not add payroll or HR administration. Role membership alone never grants access to every directory field. External auditors and portal users receive only the identities needed for their granted work.master
| Field | Type | Required | Details |
|---|---|---|---|
EmployeeNumber | text | yes | Stable source identifier; unique within the organization |
Name | text | yes | Display name for an assigned owner or approver |
UserKey | text | yes | Bound to the authenticated platform user; never supplied as authority by a client |
Department | text | Organization-scoped department key | |
Manager | reference | → Employees; synchronized reporting relationship | |
Active | boolean | yes | Inactive identities retained for historical attribution; cannot receive new work |
PeriodReopenRequestsDual-authorized request to reopen the same ledger period. Final confirmation increments ClosePeriods.Revision, invalidates affected review decisions and preserves the prior frozen lock and audit pack. The integration can never claim Reopened from an unconfirmed request.transaction
| Field | Type | Required | Details |
|---|---|---|---|
ReopenNumber | text | yes | Stable request identifier |
ClosePeriod | reference | yes | → ClosePeriods |
PriorLock | reference | yes | → PeriodLocks; confirmed lock being reopened |
Reason | longtext | yes | Accounting correction and permitted policy basis |
RequestedBy | reference | yes | → Employees |
RequestedAt | datetime | yes | |
ControllerApprovedBy | reference | → Employees; Controller / CFO identity | |
AdminApprovedBy | reference | → Employees; distinct Admin identity | |
Status | select | yes | Draft, PendingApproval, Approved, Rejected, PendingLedger, Failed, Confirmed |
RequestKey | text | yes | Stable callback idempotency key |
ExpectedLedgerRevision | text | yes | Exact locked revision being reopened |
LedgerConfirmation | longtext | Matching entity/period/revision and Open state | |
ConfirmedAt | datetime | Only after confirmed Open response | |
AffectedEvidence | longtext | Required re-preparation, review, representation and sign-off invalidations |