# Counsel advice — Cascade Retail claims reserve audit

## Executive assessment

For Cascade Outdoor Retail Corp. matter CB-RS-2803, the review identified 16 source-supported exceptions requiring action before 2026-09-11. The assessment concerns Multiple merchandise vendors and the supplied record for Delaware.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-08-28 under control reference CB-RS-2803-A757, while the corroborating source states the acknowledged date is 2025-09-17 under response reference CB-RS-2803-J427.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-09-11, obtain a signed ratification and update the controlling register; owner: Elliot Mercer.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $1,613,158.00, while the corroborating source states the reconciliation and counterparty record use $1,912,816.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-09-11, recalculate the exposure and preserve the supporting ledger; owner: Talia Brooks.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Maya Ellison as the sole authorized reviewer, while the corroborating source states the approval log names Elliot Mercer and contains no entry for Maya Ellison.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-09-11, secure written consent from the authorized decision-maker; owner: Jonas Feld.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2803-D976, while the corroborating source states the later status register marks it open and escalated in CB-RS-2803-M444.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-09-11, issue a corrective notice using the contractually operative method; owner: Mei Whitaker.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is District of Delaware Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Delaware operations outside District of Delaware Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-09-11, escalate the conflict to the responsible legal and business owners; owner: Caleb Hassan.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 15% with no stated tolerance, while the corroborating source states the applied threshold is 20% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-09-11, document the governing interpretation before the deadline; owner: Leona Park.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-cascade_outdoor_retail_corp@example.test, while the corroborating source states the only delivery record was sent to archive-multiple_merchandise_vendors@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-09-11, place the affected population on hold pending reconciliation; owner: Isaac Romero.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 66 records through 2025-10-28, while the corroborating source states the certification covers 44 records through 2025-11-13.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-09-11, amend the closing or response checklist with a dated cure item; owner: Sofia Bennett.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-08-05 under control reference CB-RS-2803-I494, while the corroborating source states the acknowledged date is 2025-09-10 under response reference CB-RS-2803-R199.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-09-11, obtain a signed ratification and update the controlling register; owner: Adrian Mensah.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $2,239,484.00, while the corroborating source states the reconciliation and counterparty record use $2,375,468.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-09-11, recalculate the exposure and preserve the supporting ledger; owner: Willa Novak.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Maya Ellison as the sole authorized reviewer, while the corroborating source states the approval log names Owen Delgado and contains no entry for Maya Ellison.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-09-11, secure written consent from the authorized decision-maker; owner: Theo Laurent.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2803-L533, while the corroborating source states the later status register marks it open and escalated in CB-RS-2803-U617.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-09-11, issue a corrective notice using the contractually operative method; owner: Amara Patel.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is District of Delaware Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Delaware operations outside District of Delaware Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-09-11, escalate the conflict to the responsible legal and business owners; owner: Henry Cho.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 5% with no stated tolerance, while the corroborating source states the applied threshold is 8% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-09-11, document the governing interpretation before the deadline; owner: Nadine Flores.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-cascade_outdoor_retail_corp@example.test, while the corroborating source states the only delivery record was sent to archive-multiple_merchandise_vendors@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-09-11, place the affected population on hold pending reconciliation; owner: Micah Sullivan.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 115 records through 2025-03-11, while the corroborating source states the certification covers 58 records through 2025-04-10.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-09-11, amend the closing or response checklist with a dated cure item; owner: Farah Ibrahim.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-043-cascade-retail and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-11, obtain a signed ratification and update the controlling register; owner: Elliot Mercer.

Before 2026-09-11, recalculate the exposure and preserve the supporting ledger; owner: Talia Brooks.

Before 2026-09-11, secure written consent from the authorized decision-maker; owner: Jonas Feld.

Before 2026-09-11, issue a corrective notice using the contractually operative method; owner: Mei Whitaker.

Before 2026-09-11, escalate the conflict to the responsible legal and business owners; owner: Caleb Hassan.

Before 2026-09-11, document the governing interpretation before the deadline; owner: Leona Park.

Before 2026-09-11, place the affected population on hold pending reconciliation; owner: Isaac Romero.

Before 2026-09-11, amend the closing or response checklist with a dated cure item; owner: Sofia Bennett.

Before 2026-09-11, obtain a signed ratification and update the controlling register; owner: Adrian Mensah.

Before 2026-09-11, recalculate the exposure and preserve the supporting ledger; owner: Willa Novak.

Before 2026-09-11, secure written consent from the authorized decision-maker; owner: Theo Laurent.

Before 2026-09-11, issue a corrective notice using the contractually operative method; owner: Amara Patel.

Before 2026-09-11, escalate the conflict to the responsible legal and business owners; owner: Henry Cho.

Before 2026-09-11, document the governing interpretation before the deadline; owner: Nadine Flores.

Before 2026-09-11, place the affected population on hold pending reconciliation; owner: Micah Sullivan.

Before 2026-09-11, amend the closing or response checklist with a dated cure item; owner: Farah Ibrahim.

Prompt: You are debtor-side restructuring counsel for Cascade Outdoor Retail Corp. The client has asked for a board-ready risk assessment supported by a source-level tracker rather than a narrative-only summary. A retail debtor faces duplicate claims, returned-goods offsets, rejected store leases, and inconsistent ballot amounts. Decision due 2026-09-11. Delaware law governs; District of Delaware Bankruptcy Court is the forum. Treat dates, notice mechanics, approval evidence, and numerical reconciliations as independent controls. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-043-cascade-retail'.

Set matter_number to the released matter value 'CB-RS-2803'.

Set prepared_for to the released matter value 'Cascade Outdoor Retail Corp.'.

Set as_of to the released matter value '2026-09-11'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-08-28', 'CB-RS-2803-A757', '2025-09-17', 'CB-RS-2803-J427'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Elliot Mercer'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$1,613,158.00', '$1,912,816.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Talia Brooks'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Maya Ellison', 'Elliot Mercer'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Jonas Feld'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2803-D976', 'open and escalated', 'CB-RS-2803-M444'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Mei Whitaker'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['District of Delaware Bankruptcy Court', 'Delaware'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Caleb Hassan'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['15%', '20%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Leona Park'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-cascade_outdoor_retail_corp@example.test', 'archive-multiple_merchandise_vendors@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Isaac Romero'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['66 records', '2025-10-28', '44 records', '2025-11-13'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Sofia Bennett'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-08-05', 'CB-RS-2803-I494', '2025-09-10', 'CB-RS-2803-R199'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Adrian Mensah'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$2,239,484.00', '$2,375,468.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Willa Novak'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Maya Ellison', 'Owen Delgado'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Theo Laurent'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2803-L533', 'open and escalated', 'CB-RS-2803-U617'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Amara Patel'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['District of Delaware Bankruptcy Court', 'Delaware'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Henry Cho'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['5%', '8%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Nadine Flores'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-cascade_outdoor_retail_corp@example.test', 'archive-multiple_merchandise_vendors@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Micah Sullivan'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['115 records', '2025-03-11', '58 records', '2025-04-10'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-11', 'Farah Ibrahim'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

The CB-RS-2803 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Drummond Care restructuring schedule check

## Executive assessment

For Drummond Senior Care Group matter CB-RS-2804, the review identified 16 source-supported exceptions requiring action before 2026-09-15. The assessment concerns Pinecrest Medical Staffing and the supplied record for New Jersey.

## Method and record coverage

The review inventoried all 96 production files, read the 33 controlling, corroborating, and control records, searched the email exports, and checked metadata for the designated chain-of-custody sample. Conclusions are limited to the synthetic production supplied for this benchmark matter.

## Findings

### F-01 — scheduled-claim mismatch (critical)

The records do not reconcile for scheduled-claim mismatch: one source states the operative date is 2025-09-22 under control reference CB-RS-2804-A542, while the corroborating source states the acknowledged date is 2025-10-19 under response reference CB-RS-2804-J687.

Primary source: `/workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md`

Corroborating source: `/workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md`

Recommended action: Before 2026-09-15, obtain a signed ratification and update the controlling register; owner: Talia Brooks.

### F-02 — duplicate proof of claim (high)

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $930,193.00, while the corroborating source states the reconciliation and counterparty record use $1,206,886.00.

Primary source: `/workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv`

Corroborating source: `/workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv`

Recommended action: Before 2026-09-15, recalculate the exposure and preserve the supporting ledger; owner: Jonas Feld.

### F-03 — secured-status defect (high)

The records do not reconcile for secured-status defect: one source states approval is attributed to Rafael Okafor as the sole authorized reviewer, while the corroborating source states the approval log names Jonas Feld and contains no entry for Rafael Okafor.

Primary source: `/workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html`

Corroborating source: `/workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html`

Recommended action: Before 2026-09-15, secure written consent from the authorized decision-maker; owner: Mei Whitaker.

### F-04 — priority classification error (medium)

The records do not reconcile for priority classification error: one source states the item is recorded as closed without exception in CB-RS-2804-D280, while the corroborating source states the later status register marks it open and escalated in CB-RS-2804-M736.

Primary source: `/workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt`

Corroborating source: `/workspace/documents/08_tax/058_tax_executed_instrument.txt`

Recommended action: Before 2026-09-15, issue a corrective notice using the contractually operative method; owner: Caleb Hassan.

### F-05 — executory-contract cure dispute (medium)

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is District of New Jersey Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to New Jersey operations outside District of New Jersey Bankruptcy Court.

Primary source: `/workspace/documents/02_claims_register/013_claims_register_review_memorandum.json`

Corroborating source: `/workspace/documents/08_tax/061_tax_review_memorandum.json`

Recommended action: Before 2026-09-15, escalate the conflict to the responsible legal and business owners; owner: Leona Park.

### F-06 — lease rejection deadline (low)

The records do not reconcile for lease rejection deadline: one source states the threshold is 5% with no stated tolerance, while the corroborating source states the applied threshold is 12% and produced a different exception result.

Primary source: `/workspace/documents/02_claims_register/016_claims_register_status_report.md`

Corroborating source: `/workspace/documents/08_tax/064_tax_status_report.md`

Recommended action: Before 2026-09-15, document the governing interpretation before the deadline; owner: Isaac Romero.

### F-07 — postpetition invoice (critical)

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-drummond_senior_care_group@example.test, while the corroborating source states the only delivery record was sent to archive-pinecrest_medical_staffing@example.test.

Primary source: `/workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml`

Corroborating source: `/workspace/documents/09_litigation/067_litigation_correspondence.eml`

Recommended action: Before 2026-09-15, place the affected population on hold pending reconciliation; owner: Sofia Bennett.

### F-08 — critical-vendor overstatement (high)

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 76 records through 2025-06-20, while the corroborating source states the certification covers 44 records through 2025-07-06.

Primary source: `/workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml`

Corroborating source: `/workspace/documents/09_litigation/070_litigation_formal_notice.xml`

Recommended action: Before 2026-09-15, amend the closing or response checklist with a dated cure item; owner: Adrian Mensah.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-04-14 under control reference CB-RS-2804-I141, while the corroborating source states the acknowledged date is 2025-05-13 under response reference CB-RS-2804-R518.

Primary source: `/workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md`

Corroborating source: `/workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md`

Recommended action: Before 2026-09-15, obtain a signed ratification and update the controlling register; owner: Willa Novak.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $3,357,767.00, while the corroborating source states the reconciliation and counterparty record use $3,542,034.00.

Primary source: `/workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv`

Corroborating source: `/workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv`

Recommended action: Before 2026-09-15, recalculate the exposure and preserve the supporting ledger; owner: Theo Laurent.

### F-11 — tax priority period (medium)

The records do not reconcile for tax priority period: one source states approval is attributed to Rafael Okafor as the sole authorized reviewer, while the corroborating source states the approval log names Samuel Kim and contains no entry for Rafael Okafor.

Primary source: `/workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html`

Corroborating source: `/workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html`

Recommended action: Before 2026-09-15, secure written consent from the authorized decision-maker; owner: Amara Patel.

### F-12 — DIP budget variance (low)

The records do not reconcile for DIP budget variance: one source states the item is recorded as closed without exception in CB-RS-2804-L412, while the corroborating source states the later status register marks it open and escalated in CB-RS-2804-U677.

Primary source: `/workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt`

Corroborating source: `/workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt`

Recommended action: Before 2026-09-15, issue a corrective notice using the contractually operative method; owner: Henry Cho.

### F-13 — cash-collateral reporting gap (critical)

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is District of New Jersey Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to New Jersey operations outside District of New Jersey Bankruptcy Court.

Primary source: `/workspace/documents/05_cash_management/037_cash_management_review_memorandum.json`

Corroborating source: `/workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json`

Recommended action: Before 2026-09-15, escalate the conflict to the responsible legal and business owners; owner: Nadine Flores.

### F-14 — ballot amount discrepancy (high)

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 4% with no stated tolerance, while the corroborating source states the applied threshold is 8% and produced a different exception result.

Primary source: `/workspace/documents/05_cash_management/040_cash_management_status_report.md`

Corroborating source: `/workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md`

Recommended action: Before 2026-09-15, document the governing interpretation before the deadline; owner: Micah Sullivan.

### F-15 — notice-address defect (high)

The records do not reconcile for notice-address defect: one source states formal notice must use notices-drummond_senior_care_group@example.test, while the corroborating source states the only delivery record was sent to archive-pinecrest_medical_staffing@example.test.

Primary source: `/workspace/documents/06_financing/043_financing_correspondence.eml`

Corroborating source: `/workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml`

Recommended action: Before 2026-09-15, place the affected population on hold pending reconciliation; owner: Farah Ibrahim.

### F-16 — reserve calculation error (medium)

The records do not reconcile for reserve calculation error: one source states the governed population contains 180 records through 2026-02-19, while the corroborating source states the certification covers 44 records through 2026-03-07.

Primary source: `/workspace/documents/06_financing/046_financing_formal_notice.xml`

Corroborating source: `/workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml`

Recommended action: Before 2026-09-15, amend the closing or response checklist with a dated cure item; owner: Owen Delgado.

## Recommended next actions

Sequence the critical and high findings first, assign the named owners, preserve the cited records, and document any resolution in the controlling matter register before the stated deadline.

## Assumptions and limitations

This analysis is confined to task cb100-044-drummond-care and the supplied synthetic evidence. It does not rely on external facts, does not resolve disputed law, and is not legal advice for a real person or entity.

Before 2026-09-15, obtain a signed ratification and update the controlling register; owner: Talia Brooks.

Before 2026-09-15, recalculate the exposure and preserve the supporting ledger; owner: Jonas Feld.

Before 2026-09-15, secure written consent from the authorized decision-maker; owner: Mei Whitaker.

Before 2026-09-15, issue a corrective notice using the contractually operative method; owner: Caleb Hassan.

Before 2026-09-15, escalate the conflict to the responsible legal and business owners; owner: Leona Park.

Before 2026-09-15, document the governing interpretation before the deadline; owner: Isaac Romero.

Before 2026-09-15, place the affected population on hold pending reconciliation; owner: Sofia Bennett.

Before 2026-09-15, amend the closing or response checklist with a dated cure item; owner: Adrian Mensah.

Before 2026-09-15, obtain a signed ratification and update the controlling register; owner: Willa Novak.

Before 2026-09-15, recalculate the exposure and preserve the supporting ledger; owner: Theo Laurent.

Before 2026-09-15, secure written consent from the authorized decision-maker; owner: Amara Patel.

Before 2026-09-15, issue a corrective notice using the contractually operative method; owner: Henry Cho.

Before 2026-09-15, escalate the conflict to the responsible legal and business owners; owner: Nadine Flores.

Before 2026-09-15, document the governing interpretation before the deadline; owner: Micah Sullivan.

Before 2026-09-15, place the affected population on hold pending reconciliation; owner: Farah Ibrahim.

Before 2026-09-15, amend the closing or response checklist with a dated cure item; owner: Owen Delgado.

Prompt: You are debtor-side restructuring counsel for Drummond Senior Care Group. Several workstreams have maintained separate versions of the truth; your assignment is to produce one auditable legal view. Healthcare staffing, tax, and landlord claims conflict with schedules while cash-collateral reports omit a disputed receivable reserve. Decision due 2026-09-15. New Jersey law governs; District of New Jersey Bankruptcy Court is the forum. Distinguish a missing document from an affirmative contradiction in the documents that are present. Work out the defensible position from the matter production and leave an audit-ready exception tracker and concise advice for the supervising lawyer. Keep confirmed conflicts separate from open questions, cite the records that actually control each conclusion, and do not fill gaps with outside facts.

Complete at least 46 successful, argument-specific evidence and output calls.

Find and read the 33 controlling, corroborating, and work-product-control records in full.

Inspect file metadata for the eight designated critical primary records before relying on them.

Confirm the sandbox's allowed document and output roots.

Inventory all 96 records so the relevant sources are discovered among the context records.

Search the production for email evidence that may corroborate or contradict formal records.

Leave only findings.json and advice.md in the output workspace.

Create both final work products through the sandbox MCP surface.

Produce findings.json as a valid JSON object.

Report exactly 16 confirmed exceptions.

Use each stable finding ID exactly once.

Set schema_version to the released matter value '1.0'.

Set task_id to the released matter value 'cb100-044-drummond-care'.

Set matter_number to the released matter value 'CB-RS-2804'.

Set prepared_for to the released matter value 'Drummond Senior Care Group'.

Set as_of to the released matter value '2026-09-15'.

Include the confirmed F-01 exception for scheduled-claim mismatch.

Preserve F-01's id from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's issue from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's severity from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's primary_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Preserve F-01's corroborating_source from /workspace/documents/01_petition_schedules/001_petition_schedules_control_register.md and /workspace/documents/07_critical_vendors/049_critical_vendors_control_register.md.

Reconcile F-01 using the exact controlled facts ['2025-09-22', 'CB-RS-2804-A542', '2025-10-19', 'CB-RS-2804-J687'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-01's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Talia Brooks'] for F-01.

Include the confirmed F-02 exception for duplicate proof of claim.

Preserve F-02's id from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's issue from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's severity from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's primary_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Preserve F-02's corroborating_source from /workspace/documents/01_petition_schedules/004_petition_schedules_ledger_export.csv and /workspace/documents/07_critical_vendors/052_critical_vendors_ledger_export.csv.

Reconcile F-02 using the exact controlled facts ['$930,193.00', '$1,206,886.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-02's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Jonas Feld'] for F-02.

Include the confirmed F-03 exception for secured-status defect.

Preserve F-03's id from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's issue from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's severity from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's primary_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Preserve F-03's corroborating_source from /workspace/documents/01_petition_schedules/007_petition_schedules_officer_certificate.html and /workspace/documents/07_critical_vendors/055_critical_vendors_officer_certificate.html.

Reconcile F-03 using the exact controlled facts ['Rafael Okafor', 'Jonas Feld'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-03's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Mei Whitaker'] for F-03.

Include the confirmed F-04 exception for priority classification error.

Preserve F-04's id from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's issue from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's severity from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's primary_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Preserve F-04's corroborating_source from /workspace/documents/02_claims_register/010_claims_register_executed_instrument.txt and /workspace/documents/08_tax/058_tax_executed_instrument.txt.

Reconcile F-04 using the exact controlled facts ['closed without exception', 'CB-RS-2804-D280', 'open and escalated', 'CB-RS-2804-M736'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-04's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Caleb Hassan'] for F-04.

Include the confirmed F-05 exception for executory-contract cure dispute.

Preserve F-05's id from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's issue from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's severity from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's primary_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Preserve F-05's corroborating_source from /workspace/documents/02_claims_register/013_claims_register_review_memorandum.json and /workspace/documents/08_tax/061_tax_review_memorandum.json.

Reconcile F-05 using the exact controlled facts ['District of New Jersey Bankruptcy Court', 'New Jersey'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-05's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Leona Park'] for F-05.

Include the confirmed F-06 exception for lease rejection deadline.

Preserve F-06's id from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's issue from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's severity from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's primary_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Preserve F-06's corroborating_source from /workspace/documents/02_claims_register/016_claims_register_status_report.md and /workspace/documents/08_tax/064_tax_status_report.md.

Reconcile F-06 using the exact controlled facts ['5%', '12%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-06's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Isaac Romero'] for F-06.

Include the confirmed F-07 exception for postpetition invoice.

Preserve F-07's id from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's issue from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's severity from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's primary_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Preserve F-07's corroborating_source from /workspace/documents/03_proofs_of_claim/019_proofs_of_claim_correspondence.eml and /workspace/documents/09_litigation/067_litigation_correspondence.eml.

Reconcile F-07 using the exact controlled facts ['notices-drummond_senior_care_group@example.test', 'archive-pinecrest_medical_staffing@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-07's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Sofia Bennett'] for F-07.

Include the confirmed F-08 exception for critical-vendor overstatement.

Preserve F-08's id from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's issue from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's severity from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's primary_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Preserve F-08's corroborating_source from /workspace/documents/03_proofs_of_claim/022_proofs_of_claim_formal_notice.xml and /workspace/documents/09_litigation/070_litigation_formal_notice.xml.

Reconcile F-08 using the exact controlled facts ['76 records', '2025-06-20', '44 records', '2025-07-06'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-08's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Adrian Mensah'] for F-08.

Include the confirmed F-09 exception for setoff assertion.

Preserve F-09's id from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's issue from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's severity from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's primary_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Preserve F-09's corroborating_source from /workspace/documents/04_contracts_leases/025_contracts_leases_control_register.md and /workspace/documents/10_plan_disclosure/073_plan_disclosure_control_register.md.

Reconcile F-09 using the exact controlled facts ['2025-04-14', 'CB-RS-2804-I141', '2025-05-13', 'CB-RS-2804-R518'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-09's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Willa Novak'] for F-09.

Include the confirmed F-10 exception for guaranty overlap.

Preserve F-10's id from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's issue from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's severity from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's primary_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Preserve F-10's corroborating_source from /workspace/documents/04_contracts_leases/028_contracts_leases_ledger_export.csv and /workspace/documents/10_plan_disclosure/076_plan_disclosure_ledger_export.csv.

Reconcile F-10 using the exact controlled facts ['$3,357,767.00', '$3,542,034.00'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-10's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Theo Laurent'] for F-10.

Include the confirmed F-11 exception for tax priority period.

Preserve F-11's id from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's issue from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's severity from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's primary_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Preserve F-11's corroborating_source from /workspace/documents/04_contracts_leases/031_contracts_leases_officer_certificate.html and /workspace/documents/10_plan_disclosure/079_plan_disclosure_officer_certificate.html.

Reconcile F-11 using the exact controlled facts ['Rafael Okafor', 'Samuel Kim'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-11's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Amara Patel'] for F-11.

Include the confirmed F-12 exception for DIP budget variance.

Preserve F-12's id from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's issue from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's severity from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's primary_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Preserve F-12's corroborating_source from /workspace/documents/05_cash_management/034_cash_management_executed_instrument.txt and /workspace/documents/11_notices_ballots/082_notices_ballots_executed_instrument.txt.

Reconcile F-12 using the exact controlled facts ['closed without exception', 'CB-RS-2804-L412', 'open and escalated', 'CB-RS-2804-U677'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-12's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Henry Cho'] for F-12.

Include the confirmed F-13 exception for cash-collateral reporting gap.

Preserve F-13's id from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's issue from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's severity from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's primary_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Preserve F-13's corroborating_source from /workspace/documents/05_cash_management/037_cash_management_review_memorandum.json and /workspace/documents/11_notices_ballots/085_notices_ballots_review_memorandum.json.

Reconcile F-13 using the exact controlled facts ['District of New Jersey Bankruptcy Court', 'New Jersey'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-13's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Nadine Flores'] for F-13.

Include the confirmed F-14 exception for ballot amount discrepancy.

Preserve F-14's id from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's issue from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's severity from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's primary_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Preserve F-14's corroborating_source from /workspace/documents/05_cash_management/040_cash_management_status_report.md and /workspace/documents/11_notices_ballots/088_notices_ballots_status_report.md.

Reconcile F-14 using the exact controlled facts ['4%', '8%'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-14's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Micah Sullivan'] for F-14.

Include the confirmed F-15 exception for notice-address defect.

Preserve F-15's id from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's issue from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's severity from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's primary_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Preserve F-15's corroborating_source from /workspace/documents/06_financing/043_financing_correspondence.eml and /workspace/documents/12_reconciliations/091_reconciliations_correspondence.eml.

Reconcile F-15 using the exact controlled facts ['notices-drummond_senior_care_group@example.test', 'archive-pinecrest_medical_staffing@example.test'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-15's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Farah Ibrahim'] for F-15.

Include the confirmed F-16 exception for reserve calculation error.

Preserve F-16's id from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's issue from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's severity from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's primary_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Preserve F-16's corroborating_source from /workspace/documents/06_financing/046_financing_formal_notice.xml and /workspace/documents/12_reconciliations/094_reconciliations_formal_notice.xml.

Reconcile F-16 using the exact controlled facts ['180 records', '2026-02-19', '44 records', '2026-03-07'].

Do not introduce a controlled date, amount, percentage, address, or reference absent from F-16's cited source pair.

Preserve the supported cure owner and deadline anchors ['2026-09-15', 'Owen Delgado'] for F-16.

Include the 'Executive assessment' decision section in advice.md.

Include the 'Method and record coverage' decision section in advice.md.

Include the 'Findings' decision section in advice.md.

Include the 'Recommended next actions' decision section in advice.md.

Include the 'Assumptions and limitations' decision section in advice.md.

Explain F-01 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-02 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-03 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-04 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-05 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-06 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-07 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-08 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-09 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-10 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-11 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-12 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-13 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-14 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-15 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Explain F-16 with its issue, severity, cited source pair, exact conflicting facts, owner, and deadline.

Do not claim the production has no issues or that every record is consistent.

Reconcile controlling and corroborating records

The CB-RS-2804 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.

Timestamp recency does not establish legal priority, execution, or approval authority.

Report primary records without reconciliation

Primary records alone conceal the operational conflicts that create the actionable exceptions.

Drummond Care restructuring schedule check