Independent review

Review Decisions records a source revision, decision, reviewer, date, reason and operation key against an instruction. The decision values are Approve, Reject and Return. This lets an Independent Finance Reviewer distinguish an accepted revision from one sent back for correction. It also lets an Auditor inspect which person made a decision and which version of the source was in front of them.

The instruction’s Review state identifies work waiting for a decision. An authorized state follows a positive decision; a rejected state leaves the reason available for follow-up. Property cash flow snapshots have their own Submitted and Approved or Rejected states. Keeping these decisions separate avoids treating one approved instruction as blanket approval for every later cash flow entry.

• Queue. The reviewer opens the instructions and snapshots awaiting a decision in the appropriate organization.
• Assess. The reviewer checks the current revision, amount, counterparty, attachments and parent context before acting.
• Record. A decision carries a named reviewer, decision time, reason and source revision so later changes can be recognized.

Choose the Independent Finance Reviewers for each operating organization and identify the Operations Analysts whose work they can review. Agree what support is required for authorization, what warrants Return instead of Reject, and what explanation must accompany a decision. Self-review should fail even if the reviewer can see the record. Administrative membership alone should not grant the financial decision.

Set an escalation route for a reviewer who sees stale evidence or an instruction whose amount changed after submission. The source revision is the decision basis. If it no longer matches, the owner prepares a fresh review rather than modifying the historical decision. Agree how rejected work returns to the owner and who checks the correction.

Give an Operations Analyst a draft instruction, supporting attachment and named counterparty. Move it into Review and have an Independent Finance Reviewer open the queue. Record an approval with a reason and check that the decision points to the submitted revision. Repeat with a changed amount: the old approval must remain in history, while the new revision needs its own decision. Try the same case with the submitting analyst as reviewer and confirm that the approval is refused. For a property snapshot, repeat the exercise with its Submitted revision and inspect the resulting status and decision time.

• Awaiting Review — Instructions whose current status calls for a reviewer decision.
• Decision Log — Dated decisions with source revision, reviewer and reason.
• Snapshots Awaiting Review — Property entries waiting for an independent decision.

See instruction review and property snapshot review.