reconciliation-summary

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.