The operating problem
A fluent variance explanation is not evidence. Build the numeric report first. Only then allow a draft narrative to refer to the approved values, with a reviewer able to trace each sentence back to the source.
Use your own working copy
The free workbook for this process opens in a browser and works offline after download. It includes editable checks and notes, a text export, and a print view. It is a planning resource: it does not send messages, read account data, or run actions in business systems. No vendor account is needed to use the workbook.
Map the process
1. Lock the period
Confirm the entity, fiscal period, currency, and close owner. Refuse to mix reports pulled for different accounting periods.
2. Fetch reconciled reports
Read approved reports from the accounting API. Capture retrieval time and report parameters, and flag incomplete reconciliations.
3. Compute deterministic KPIs
Calculate changes in code with explicit handling for zero denominators and missing prior-period values. Avoid AI arithmetic.
4. Draft a bounded narrative
Pass only approved, minimized metrics into an approved drafting system. Require source metric IDs for assertions and forbid invented causes.
5. Review and release
A reviewer checks material variances, entity names, footnotes, and recipients. Store the approved report version and restricted delivery log.
Information to check
These reference fields describe the process. Use invented values while planning. Keep real records in an appropriate private system; the public website does not need them.
| Reference field | Working record | Check before progressing |
|---|---|---|
| entity_id | report_entity | No cross-client aggregation |
| period_end | report_period | Lock the reporting date |
| metric_key | narrative_reference | Every number is traceable |
| prior_value | variance_base | Handle zero and null separately |
| approval_version | released_version | Freeze the delivered pack |
Acceptance checks
- A missing prior period displays unavailable, not zero growth.
- A changed report invalidates a previous approval.
- A failed reconciliation blocks release.
- A narrative with an unsupported cause is rejected.
Walk through a successful example, a duplicate, a missing item, an incorrect match, and an interrupted handoff with synthetic records. Record the expected result, observed result, owner, and recovery action. Checklists record your work; checking a box does not establish that an external action happened.
Ownership and review
Name the person responsible for the process and the person who can resolve an exception. Define which decisions require qualified professional review. Use stable references, limit access to private records, and document when work must stop. Educational material does not establish legal, accounting, tax, security, or regulatory compliance.
Run a measured pilot
Choose a small, reversible sample. Measure handling time, waiting time, review, rework, and errors before changing the process. Include the effort of maintaining the new method. Expand only when the observed result meets your acceptance criteria; a longer checklist is not proof of improved performance.
Use the free workflow planner to define your next step, or compare the assumptions in the opportunity calculator.