Evidence and receipts

A banking instruction can gather several kinds of evidence while it moves through review and provider execution. The Accounting Preparer attaches supporting documents to the parent instruction. The provider can return statements, confirmations, settlement notices and corrections as document lines. The Accounting Reviewer records a separate decision against the relevant revision. Operation receipts identify an action by a stable key and record the effect it claimed to produce.

These records answer different questions. An attachment explains why the team asked for an action. A review decision tells who authorized a particular version. A provider document line describes the provider’s response. An operation receipt shows whether a local or external action has a persisted effect. Keeping those distinctions visible helps the Auditor reconstruct the sequence without relying on a single status label.

• Supporting material. Attachments carry a title, evidence type, uploader, upload time and visibility within the parent instruction.
• Provider evidence. Document lines retain the event identifier, occurrence time, amount and verification state where provided.
• Effect verification. Operation receipts remain pending, completed, failed or in need of review according to what can actually be found in the records.

Agree which material may be shared outside the internal team and who chooses that visibility. Decide how provider event identifiers are captured, how a correction is linked to its original instruction, and who verifies confirmation or settlement lines. Make the source record and action key visible in exception work so a repeated request can be recognized.

Define what a receipt must reference before it can be marked Completed. A claimed effect that cannot be found in the local records should go to needs review with a concrete reason. Verification must remain read-first: checking a receipt is not a reason to send the same instruction to the provider again. Preserve earlier decisions and verified provider lines when a later correction is needed.

Choose an authorized banking instruction. Attach the preparer’s supporting document and record the independent decision. Submit it through the provider connection and capture its event identifier on a document line. Have the Accounting Reviewer verify the evidence before the instruction is confirmed. Then inspect the operation receipt: its action, expected revision and effect references should match the records that actually exist.

For the negative case, leave one claimed effect absent. The verification should identify the discrepancy and place the receipt in needs review. Repeating the same verification should return the same result without sending another external instruction. Add a provider correction and confirm that the original verified line and decision remain available to the Auditor.

• Receipts needing verification — Actions with pending or discrepant effects for investigation.
• Provider evidence to inspect — Unverified provider lines with event and amount context.
• Confirmed instructions — Instructions whose provider outcome has verified support.

See provider confirmation and receipt verification.