close-policy-reference

name	close-policy-reference
description	The Olympus Industries Controllers' Close Policy — accrual cut-offs, manual-JE rules, SOX controls, variance materiality thresholds. Cite the rule by section number when answering policy questions.
enabled	true

Instructions

Use this skill whenever the user asks "is this allowed?", "what's the cut-off?", "do we need SOX evidence for this?", or any other rules-of-the-road question. The policy lives as a static reference in this skill's references/ directory — read it on demand and cite the section number in your answer.

Available references

• references/controllers-close-policy.md — the full policy document. Sections:
  • §1 Close calendar and cut-offs
  • §2 Accrual rules (materiality, two-period coverage, evidence)
  • §3 Reclass rules
  • §4 Manual JEs (when allowed, double-approval)
  • §5 Variance materiality and commentary requirements
  • §6 SOX controls and segregation-of-duties
  • §7 Vendor blocks and sanctions checks
  • §8 Close pack contents and sign-off

Usage

1. Read the policy file once at the start of any policy-relevant conversation.
2. When answering, quote the relevant section (e.g. "Per §2.3, accruals over $25k require a vendor MSA or signed PO as evidence"). Don't paraphrase rules.
3. When in doubt, prefer the stricter reading and flag for a controller decision.

Common questions this skill answers

Question	Answer source
"Can we still accrue for June after the May close has signed off?"	§1.4 (cut-off) + §2.2 (period coverage)
"Does a $42k Sentinel accrual need extra approval?"	§2.3 (materiality + evidence)
"Why can't I post a Manual JE without a second approver?"	§4.1 + §6.2 (SOX SoD)
"Below what variance % do we skip the commentary?"	§5.1
"What goes into the close pack?"	§8.1

Cross-skill handoffs

• journal-entry-proposal — if a write workflow asks "is this allowed?", check §2-4 here first, then proceed (or refuse with the citation).
• close-pack-pdf — §8 defines the contents and order; the PDF builder consumes it.