close-policy-reference

## 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.