# Counsel advice — Greenway Transit plan claim review

## Executive assessment

For Greenway Transit Services matter CB-RS-2807, the review identified 16 source-supported exceptions requiring action before 2026-09-25. The assessment concerns Metro Fleet Finance and the supplied record for Illinois.

## 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 2025-07-18 under control reference CB-RS-2807-A956, while the corroborating source states the acknowledged date is 2025-08-07 under response reference CB-RS-2807-J650.

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 2026-09-25, obtain a signed ratification and update the controlling register; owner: Caleb Hassan.

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

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $1,782,168.00, while the corroborating source states the reconciliation and counterparty record use $1,850,836.00.

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 2026-09-25, recalculate the exposure and preserve the supporting ledger; owner: Leona Park.

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

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

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 2026-09-25, secure written consent from the authorized decision-maker; owner: Isaac Romero.

### 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-2807-D733, while the corroborating source states the later status register marks it open and escalated in CB-RS-2807-M564.

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 2026-09-25, issue a corrective notice using the contractually operative method; owner: Sofia Bennett.

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

The records do not reconcile for executory-contract cure dispute: one source states the applicable location is Northern District of Illinois Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Illinois operations outside Northern District of Illinois 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 2026-09-25, escalate the conflict to the responsible legal and business owners; owner: Adrian Mensah.

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

The records do not reconcile for lease rejection deadline: one source states the threshold is 8% with no stated tolerance, while the corroborating source states the applied threshold is 10% 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 2026-09-25, document the governing interpretation before the deadline; owner: Willa Novak.

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

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-greenway_transit_services@example.test, while the corroborating source states the only delivery record was sent to archive-metro_fleet_finance@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 2026-09-25, place the affected population on hold pending reconciliation; owner: Theo Laurent.

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

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 129 records through 2025-12-30, while the corroborating source states the certification covers 49 records through 2026-01-20.

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 2026-09-25, amend the closing or response checklist with a dated cure item; owner: Amara Patel.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-04-17 under control reference CB-RS-2807-I444, while the corroborating source states the acknowledged date is 2025-05-20 under response reference CB-RS-2807-R334.

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 2026-09-25, obtain a signed ratification and update the controlling register; owner: Henry Cho.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $5,098,056.00, while the corroborating source states the reconciliation and counterparty record use $5,202,612.00.

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 2026-09-25, recalculate the exposure and preserve the supporting ledger; owner: Nadine Flores.

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

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

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 2026-09-25, secure written consent from the authorized decision-maker; owner: Micah Sullivan.

### 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-2807-L767, while the corroborating source states the later status register marks it open and escalated in CB-RS-2807-U151.

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 2026-09-25, issue a corrective notice using the contractually operative method; owner: Farah Ibrahim.

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

The records do not reconcile for cash-collateral reporting gap: one source states the applicable location is Northern District of Illinois Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Illinois operations outside Northern District of Illinois 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 2026-09-25, escalate the conflict to the responsible legal and business owners; owner: Owen Delgado.

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

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 11% with no stated tolerance, while the corroborating source states the applied threshold is 14% 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 2026-09-25, document the governing interpretation before the deadline; owner: Lena Varga.

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

The records do not reconcile for notice-address defect: one source states formal notice must use notices-greenway_transit_services@example.test, while the corroborating source states the only delivery record was sent to archive-metro_fleet_finance@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 2026-09-25, place the affected population on hold pending reconciliation; owner: Samuel Kim.

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

The records do not reconcile for reserve calculation error: one source states the governed population contains 163 records through 2026-02-02, while the corroborating source states the certification covers 63 records through 2026-03-09.

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 2026-09-25, amend the closing or response checklist with a dated cure item; owner: Maya Ellison.

## 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 cb100-047-greenway-transit 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 2026-09-25, obtain a signed ratification and update the controlling register; owner: Caleb Hassan.

Before 2026-09-25, recalculate the exposure and preserve the supporting ledger; owner: Leona Park.

Before 2026-09-25, secure written consent from the authorized decision-maker; owner: Isaac Romero.

Before 2026-09-25, issue a corrective notice using the contractually operative method; owner: Sofia Bennett.

Before 2026-09-25, escalate the conflict to the responsible legal and business owners; owner: Adrian Mensah.

Before 2026-09-25, document the governing interpretation before the deadline; owner: Willa Novak.

Before 2026-09-25, place the affected population on hold pending reconciliation; owner: Theo Laurent.

Before 2026-09-25, amend the closing or response checklist with a dated cure item; owner: Amara Patel.

Before 2026-09-25, obtain a signed ratification and update the controlling register; owner: Henry Cho.

Before 2026-09-25, recalculate the exposure and preserve the supporting ledger; owner: Nadine Flores.

Before 2026-09-25, secure written consent from the authorized decision-maker; owner: Micah Sullivan.

Before 2026-09-25, issue a corrective notice using the contractually operative method; owner: Farah Ibrahim.

Before 2026-09-25, escalate the conflict to the responsible legal and business owners; owner: Owen Delgado.

Before 2026-09-25, document the governing interpretation before the deadline; owner: Lena Varga.

Before 2026-09-25, place the affected population on hold pending reconciliation; owner: Samuel Kim.

Before 2026-09-25, amend the closing or response checklist with a dated cure item; owner: Maya Ellison.

Northern District of Illinois Bankruptcy Court

Prompt: You are debtor-side restructuring counsel for Greenway Transit Services. A counterparty challenged the client's internal summary, making cross-document reconciliation and precise citations essential. Fleet liens, tax claims, rejection damages, and a DIP variance affect voting and reserve recommendations. Decision due 2026-09-25. Illinois law governs; Northern District of Illinois Bankruptcy Court is the forum. Flag cross-folder dependencies that would be invisible in a single-document review. 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 'cb100-047-greenway-transit'.

Set matter_number to the released matter value 'CB-RS-2807'.

Set prepared_for to the released matter value 'Greenway Transit Services'.

Set as_of to the released matter value '2026-09-25'.

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 ['2025-07-18', 'CB-RS-2807-A956', '2025-08-07', 'CB-RS-2807-J650'].

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 ['2026-09-25', 'Caleb Hassan'] 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 ['$1,782,168.00', '$1,850,836.00'].

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 ['2026-09-25', 'Leona Park'] 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 ['Priya Raman', 'Adrian Mensah'].

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 ['2026-09-25', 'Isaac Romero'] 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-2807-D733', 'open and escalated', 'CB-RS-2807-M564'].

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 ['2026-09-25', 'Sofia Bennett'] 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 ['Northern District of Illinois Bankruptcy Court', 'Illinois'].

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 ['2026-09-25', 'Adrian Mensah'] 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 ['8%', '10%'].

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 ['2026-09-25', 'Willa Novak'] 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-greenway_transit_services@example.test', 'archive-metro_fleet_finance@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 ['2026-09-25', 'Theo Laurent'] 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 ['129 records', '2025-12-30', '49 records', '2026-01-20'].

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 ['2026-09-25', 'Amara Patel'] 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 ['2025-04-17', 'CB-RS-2807-I444', '2025-05-20', 'CB-RS-2807-R334'].

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 ['2026-09-25', 'Henry Cho'] 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 ['$5,098,056.00', '$5,202,612.00'].

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 ['2026-09-25', 'Nadine Flores'] 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 ['Priya Raman', 'Elliot Mercer'].

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 ['2026-09-25', 'Micah Sullivan'] 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-2807-L767', 'open and escalated', 'CB-RS-2807-U151'].

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 ['2026-09-25', 'Farah Ibrahim'] 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 ['Northern District of Illinois Bankruptcy Court', 'Illinois'].

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 ['2026-09-25', 'Owen Delgado'] 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 ['11%', '14%'].

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 ['2026-09-25', 'Lena Varga'] 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-greenway_transit_services@example.test', 'archive-metro_fleet_finance@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 ['2026-09-25', 'Samuel Kim'] 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 ['163 records', '2026-02-02', '63 records', '2026-03-09'].

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 ['2026-09-25', 'Maya Ellison'] 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-2807 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.


# Counsel advice — Harvest Paper mill restructuring audit

## Executive assessment

For Harvest Paper Mills LLC matter CB-RS-2808, the review identified 16 source-supported exceptions requiring action before 2026-09-29. The assessment concerns Timber Run Energy Cooperative and the supplied record for Maine.

## 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 2025-08-23 under control reference CB-RS-2808-A332, while the corroborating source states the acknowledged date is 2025-10-01 under response reference CB-RS-2808-J533.

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 2026-09-29, obtain a signed ratification and update the controlling register; owner: Leona Park.

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

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $1,487,127.00, while the corroborating source states the reconciliation and counterparty record use $1,670,754.00.

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 2026-09-29, recalculate the exposure and preserve the supporting ledger; owner: Isaac Romero.

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

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

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 2026-09-29, secure written consent from the authorized decision-maker; owner: Sofia Bennett.

### 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-2808-D525, while the corroborating source states the later status register marks it open and escalated in CB-RS-2808-M755.

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 2026-09-29, issue a corrective notice using the contractually operative method; owner: Adrian Mensah.

### 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 Maine Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Maine operations outside District of Maine 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 2026-09-29, escalate the conflict to the responsible legal and business owners; owner: Willa Novak.

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

The records do not reconcile for lease rejection deadline: one source states the threshold is 13% with no stated tolerance, while the corroborating source states the applied threshold is 16% 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 2026-09-29, document the governing interpretation before the deadline; owner: Theo Laurent.

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

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-harvest_paper_mills_llc@example.test, while the corroborating source states the only delivery record was sent to archive-timber_run_energy_cooperative@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 2026-09-29, place the affected population on hold pending reconciliation; owner: Amara Patel.

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

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 170 records through 2025-09-22, while the corroborating source states the certification covers 72 records through 2025-11-05.

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 2026-09-29, amend the closing or response checklist with a dated cure item; owner: Henry Cho.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-03-23 under control reference CB-RS-2808-I419, while the corroborating source states the acknowledged date is 2025-05-08 under response reference CB-RS-2808-R332.

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 2026-09-29, obtain a signed ratification and update the controlling register; owner: Nadine Flores.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $2,037,145.00, while the corroborating source states the reconciliation and counterparty record use $2,200,790.00.

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 2026-09-29, recalculate the exposure and preserve the supporting ledger; owner: Micah Sullivan.

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

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

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 2026-09-29, secure written consent from the authorized decision-maker; owner: Farah Ibrahim.

### 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-2808-L670, while the corroborating source states the later status register marks it open and escalated in CB-RS-2808-U836.

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 2026-09-29, issue a corrective notice using the contractually operative method; owner: Owen Delgado.

### 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 Maine Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Maine operations outside District of Maine 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 2026-09-29, escalate the conflict to the responsible legal and business owners; owner: Lena Varga.

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

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 3% 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 2026-09-29, document the governing interpretation before the deadline; owner: Samuel Kim.

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

The records do not reconcile for notice-address defect: one source states formal notice must use notices-harvest_paper_mills_llc@example.test, while the corroborating source states the only delivery record was sent to archive-timber_run_energy_cooperative@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 2026-09-29, place the affected population on hold pending reconciliation; owner: Maya Ellison.

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

The records do not reconcile for reserve calculation error: one source states the governed population contains 114 records through 2025-12-15, while the corroborating source states the certification covers 48 records through 2026-01-04.

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 2026-09-29, amend the closing or response checklist with a dated cure item; owner: Rafael Okafor.

## 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 cb100-048-harvest-paper 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 2026-09-29, obtain a signed ratification and update the controlling register; owner: Leona Park.

Before 2026-09-29, recalculate the exposure and preserve the supporting ledger; owner: Isaac Romero.

Before 2026-09-29, secure written consent from the authorized decision-maker; owner: Sofia Bennett.

Before 2026-09-29, issue a corrective notice using the contractually operative method; owner: Adrian Mensah.

Before 2026-09-29, escalate the conflict to the responsible legal and business owners; owner: Willa Novak.

Before 2026-09-29, document the governing interpretation before the deadline; owner: Theo Laurent.

Before 2026-09-29, place the affected population on hold pending reconciliation; owner: Amara Patel.

Before 2026-09-29, amend the closing or response checklist with a dated cure item; owner: Henry Cho.

Before 2026-09-29, obtain a signed ratification and update the controlling register; owner: Nadine Flores.

Before 2026-09-29, recalculate the exposure and preserve the supporting ledger; owner: Micah Sullivan.

Before 2026-09-29, secure written consent from the authorized decision-maker; owner: Farah Ibrahim.

Before 2026-09-29, issue a corrective notice using the contractually operative method; owner: Owen Delgado.

Before 2026-09-29, escalate the conflict to the responsible legal and business owners; owner: Lena Varga.

Before 2026-09-29, document the governing interpretation before the deadline; owner: Samuel Kim.

Before 2026-09-29, place the affected population on hold pending reconciliation; owner: Maya Ellison.

Before 2026-09-29, amend the closing or response checklist with a dated cure item; owner: Rafael Okafor.

Prompt: You are debtor-side restructuring counsel for Harvest Paper Mills LLC. The supervising attorney wants an exception-focused review that still demonstrates complete coverage of the data room. Energy and timber contracts have contested cure amounts, setoff claims, and address defects in solicitation records. Decision due 2026-09-29. Maine law governs; District of Maine Bankruptcy Court is the forum. Preserve the difference between the client's position, the counterparty's position, and an objective record conflict. 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 'cb100-048-harvest-paper'.

Set matter_number to the released matter value 'CB-RS-2808'.

Set prepared_for to the released matter value 'Harvest Paper Mills LLC'.

Set as_of to the released matter value '2026-09-29'.

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 ['2025-08-23', 'CB-RS-2808-A332', '2025-10-01', 'CB-RS-2808-J533'].

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 ['2026-09-29', 'Leona Park'] 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 ['$1,487,127.00', '$1,670,754.00'].

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 ['2026-09-29', 'Isaac Romero'] 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 ['Elliot Mercer', 'Theo Laurent'].

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 ['2026-09-29', 'Sofia Bennett'] 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-2808-D525', 'open and escalated', 'CB-RS-2808-M755'].

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 ['2026-09-29', 'Adrian Mensah'] 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 Maine Bankruptcy Court', 'Maine'].

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 ['2026-09-29', 'Willa Novak'] 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 ['13%', '16%'].

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 ['2026-09-29', 'Theo Laurent'] 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-harvest_paper_mills_llc@example.test', 'archive-timber_run_energy_cooperative@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 ['2026-09-29', 'Amara Patel'] 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 ['170 records', '2025-09-22', '72 records', '2025-11-05'].

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 ['2026-09-29', 'Henry Cho'] 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 ['2025-03-23', 'CB-RS-2808-I419', '2025-05-08', 'CB-RS-2808-R332'].

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 ['2026-09-29', 'Nadine Flores'] 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 ['$2,037,145.00', '$2,200,790.00'].

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 ['2026-09-29', 'Micah Sullivan'] 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 ['Elliot Mercer', 'Jonas Feld'].

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 ['2026-09-29', 'Farah Ibrahim'] 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-2808-L670', 'open and escalated', 'CB-RS-2808-U836'].

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 ['2026-09-29', 'Owen Delgado'] 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 Maine Bankruptcy Court', 'Maine'].

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 ['2026-09-29', 'Lena Varga'] 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 ['3%', '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 ['2026-09-29', 'Samuel Kim'] 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-harvest_paper_mills_llc@example.test', 'archive-timber_run_energy_cooperative@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 ['2026-09-29', 'Maya Ellison'] 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 ['114 records', '2025-12-15', '48 records', '2026-01-04'].

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 ['2026-09-29', 'Rafael Okafor'] 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-2808 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.