| name | reconciliation-summary |
| description | Balance-sheet tie-out (book vs sub-ledger, review-by-exception at materiality) plus a materiality-suppressed period-over-period flux table. Runs scripts/reconcile_summary.py; narrative 'why' reuses the variance-commentary skill. Used by `controller`. |
Skill: reconciliation-summary
Purpose: Produce the two controller-review artifacts that wrap the statements in a close package — a reconciliation tie-out and a period-over-period flux — both governed by the entity's materiality threshold so the reviewer reads the exceptions, not the whole ledger.
Engine: ../../scripts/reconcile_summary.py (stdlib only).
When to use
- Step 4 of the close cycle (
run-controller-cycle), after statements are produced.
- Any time you need a tie-out status across balance-sheet accounts or a material-movement flux.
Reconciliation (review-by-exception)
Each balance-sheet account's book balance (debit − credit) is compared to an optional sub-ledger / third-party balance (account,subledger_balance CSV):
- within materiality → PASS (the auto-certification discipline behind FloQast/Numeric — the human reviews the exceptions)
- at/beyond materiality → FLAG for a human
- no sub-ledger supplied → self-supported (marked, never silently passed)
Flux (materiality-suppressed)
Period-over-period movement per account with --prior-tb; movements below materiality are suppressed so only the lines that moved surface, ranked by absolute movement. This produces the movement table; the narrative "why" for each movement is authored via the existing variance-commentary skill and finance_calc.py variance-bridge (house rule: reuse, don't duplicate).
Invocation
python3 scripts/reconcile_summary.py \
--entity examples/meridian-robotics.json \
--tb examples/trial-balance-2026-06.csv \
--prior-tb examples/trial-balance-2026-05.csv \
--subledger examples/subledger-2026-06.csv \
--out recon.json
Discipline
Reconcile before you narrate (CLAUDE.md §3 #3): flux commentary on an un-reconciled account describes noise, not signal. A flagged reconciliation is owned and dated, not carried.
