financial-review

name	financial-review
description	Finance Analyst reviews financial logic in code changes for accuracy, edge cases, and domain correctness

Financial Logic Review

Have the Finance Analyst agent review code changes that affect financial calculations, budget logic, categorization, reporting, or forecasting.

When to Use

• After implementing changes to any financial feature module
• Before merging code that touches budget calculations or forecasting
• When adding new categorization mappings or rules
• After modifying report generation logic
• When changing data ingestion or transaction processing

Financial Feature Modules

These are the features that require financial review:

Module	Financial Concern
features/budget_goals/	Budget calculations, earnings goals, spending limits
features/forecasting/	Expense projections, trend extrapolation
features/trends/	Spending velocity, burn rate analysis
features/savings/	Savings rate, goal progress, target tracking
features/reporting/	Monthly summaries, category totals, aggregations
features/payments/	Payment reconciliation, matching logic
features/recurring/	Recurring transaction detection, frequency analysis
features/mappers/	Category/cashflow keyword mappings
features/net_worth/	Account balances, liability tracking, net worth calculation
features/ingestion/	CSV parsing, amount sign conventions, date handling

Process

Step 1: Identify Changed Financial Code

Run git diff to find modified files in financial feature modules:

git diff --name-only HEAD | grep -E 'features/(budget_goals|forecasting|trends|savings|reporting|payments|recurring|mappers|net_worth|ingestion)/'

Step 2: Spawn Finance Analyst Agent

Launch the finance-analyst agent with:

• The list of changed files
• The git diff of those files
• Context about what the changes are intended to do

Step 3: Review Checklist

The Finance Analyst validates against this checklist:

Mathematical Accuracy

• Budget totals are calculated correctly (sum of category amounts)
• Percentages are computed correctly (numerator/denominator, multiply by 100)
• Averages use the correct denominator (count of non-zero periods)
• Running totals accumulate correctly across periods

Currency & Precision

• No floating-point arithmetic for money (use Decimal or integer cents)
• Rounding is applied consistently (banker's rounding preferred)
• Currency formatting does not affect calculation values
• No precision loss in aggregation chains

Date Boundaries

• Month boundary calculations are correct (last day of month varies)
• Year transitions handled (December → January)
• Leap year edge cases considered
• Timezone effects on date-based grouping

Empty/Zero Data

• Zero-transaction periods do not cause division by zero
• Empty DataFrames return sensible defaults (not errors)
• New users with no history get appropriate empty-state responses
• Missing categories do not break report generation

Negative Amounts

• Credits and refunds handled correctly (sign conventions)
• Bank-specific sign conventions respected (Citi positive = charge, Discover negative = charge)
• Negative budget remaining is reported correctly (overspend)
• Net calculations handle mixed positive/negative values

Categorization

• Keyword matching is case-insensitive
• Uncategorized fallback works for unknown merchants
• Category totals match individual transaction sums
• No duplicate categorization (one transaction, one category)

Forecasting

• Projection assumptions are documented and reasonable
• Trend extrapolation has sensible limits (not projecting to infinity)
• Insufficient data produces a warning, not a garbage forecast
• Confidence intervals widen appropriately with projection distance

Step 4: Report

The Finance Analyst produces a structured report:

## Financial Review: [Feature/Change]

### Verdict: [PASS / CONCERNS / FAIL]

### Issues Found
| # | File:Line | Category | Severity | Description |
|---|-----------|----------|----------|-------------|
| 1 | service.py:45 | Calculation | HIGH | Division by zero when no transactions |
| 2 | models.py:23 | Precision | MEDIUM | Using float instead of Decimal for budget |

### Edge Cases Verified
| Scenario | Status | Notes |
|----------|--------|-------|
| Zero transactions in period | Handled | Returns empty report |
| Negative refund amounts | MISSING | Refunds counted as expenses |

### Recommendations
1. [Specific fix with code example]
2. [Additional test case to add]

Rules

• Financial review is MANDATORY before merging changes to financial feature modules
• The Finance Analyst does not modify code — they review and recommend
• All issues rated HIGH severity must be fixed before merge
• Edge case testing must be verified, not assumed