# Counsel advice — Equinox Solar project claim reconciliation

## Executive assessment

For Equinox Solar Development matter CB-RS-2805, the review identified 16 source-supported exceptions requiring action before 2026-09-18. The assessment concerns Mesa Array Contractors and the supplied record for Arizona.

## 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 2025-03-26 under control reference CB-RS-2805-A542, while the corroborating source states the acknowledged date is 2025-04-30 under response reference CB-RS-2805-J895.

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 2026-09-18, obtain a signed ratification and update the controlling register; owner: Jonas Feld.

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

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $3,381,717.00, while the corroborating source states the reconciliation and counterparty record use $3,589,934.00.

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 2026-09-18, recalculate the exposure and preserve the supporting ledger; owner: Mei Whitaker.

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

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

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 2026-09-18, secure written consent from the authorized decision-maker; owner: Caleb Hassan.

### 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-2805-D650, while the corroborating source states the later status register marks it open and escalated in CB-RS-2805-M765.

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 2026-09-18, issue a corrective notice using the contractually operative method; owner: Leona Park.

### 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 Arizona Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Arizona operations outside District of Arizona 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 2026-09-18, escalate the conflict to the responsible legal and business owners; owner: Isaac Romero.

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

The records do not reconcile for lease rejection deadline: one source states the threshold is 10% 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 2026-09-18, document the governing interpretation before the deadline; owner: Sofia Bennett.

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

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-equinox_solar_development@example.test, while the corroborating source states the only delivery record was sent to archive-mesa_array_contractors@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 2026-09-18, place the affected population on hold pending reconciliation; owner: Adrian Mensah.

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

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 139 records through 2025-08-22, while the corroborating source states the certification covers 60 records through 2025-09-23.

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 2026-09-18, amend the closing or response checklist with a dated cure item; owner: Willa Novak.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-03-07 under control reference CB-RS-2805-I223, while the corroborating source states the acknowledged date is 2025-03-22 under response reference CB-RS-2805-R455.

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 2026-09-18, obtain a signed ratification and update the controlling register; owner: Theo Laurent.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $3,039,447.00, while the corroborating source states the reconciliation and counterparty record use $3,245,394.00.

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 2026-09-18, recalculate the exposure and preserve the supporting ledger; owner: Amara Patel.

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

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

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 2026-09-18, secure written consent from the authorized decision-maker; owner: Henry Cho.

### 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-2805-L960, while the corroborating source states the later status register marks it open and escalated in CB-RS-2805-U996.

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 2026-09-18, issue a corrective notice using the contractually operative method; owner: Nadine Flores.

### 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 Arizona Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Arizona operations outside District of Arizona 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 2026-09-18, escalate the conflict to the responsible legal and business owners; owner: Micah Sullivan.

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

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 6% with no stated tolerance, while the corroborating source states the applied threshold is 10% 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 2026-09-18, document the governing interpretation before the deadline; owner: Farah Ibrahim.

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

The records do not reconcile for notice-address defect: one source states formal notice must use notices-equinox_solar_development@example.test, while the corroborating source states the only delivery record was sent to archive-mesa_array_contractors@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 2026-09-18, place the affected population on hold pending reconciliation; owner: Owen Delgado.

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

The records do not reconcile for reserve calculation error: one source states the governed population contains 91 records through 2025-02-15, while the corroborating source states the certification covers 44 records through 2025-03-03.

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 2026-09-18, amend the closing or response checklist with a dated cure item; owner: Lena Varga.

## 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 cb100-045-equinox-solar 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 2026-09-18, obtain a signed ratification and update the controlling register; owner: Jonas Feld.

Before 2026-09-18, recalculate the exposure and preserve the supporting ledger; owner: Mei Whitaker.

Before 2026-09-18, secure written consent from the authorized decision-maker; owner: Caleb Hassan.

Before 2026-09-18, issue a corrective notice using the contractually operative method; owner: Leona Park.

Before 2026-09-18, escalate the conflict to the responsible legal and business owners; owner: Isaac Romero.

Before 2026-09-18, document the governing interpretation before the deadline; owner: Sofia Bennett.

Before 2026-09-18, place the affected population on hold pending reconciliation; owner: Adrian Mensah.

Before 2026-09-18, amend the closing or response checklist with a dated cure item; owner: Willa Novak.

Before 2026-09-18, obtain a signed ratification and update the controlling register; owner: Theo Laurent.

Before 2026-09-18, recalculate the exposure and preserve the supporting ledger; owner: Amara Patel.

Before 2026-09-18, secure written consent from the authorized decision-maker; owner: Henry Cho.

Before 2026-09-18, issue a corrective notice using the contractually operative method; owner: Nadine Flores.

Before 2026-09-18, escalate the conflict to the responsible legal and business owners; owner: Micah Sullivan.

Before 2026-09-18, document the governing interpretation before the deadline; owner: Farah Ibrahim.

Before 2026-09-18, place the affected population on hold pending reconciliation; owner: Owen Delgado.

Before 2026-09-18, amend the closing or response checklist with a dated cure item; owner: Lena Varga.

Prompt: You are debtor-side restructuring counsel for Equinox Solar Development. Outside counsel inherited this file after turnover on the client team and must validate every operative record before advising. Construction claims assert secured and priority treatment across partially completed projects with overlapping guaranties. Decision due 2026-09-18. Arizona law governs; District of Arizona Bankruptcy Court is the forum. Evaluate both legal consequence and the practical owner needed to cure each exception. 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 'cb100-045-equinox-solar'.

Set matter_number to the released matter value 'CB-RS-2805'.

Set prepared_for to the released matter value 'Equinox Solar Development'.

Set as_of to the released matter value '2026-09-18'.

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 ['2025-03-26', 'CB-RS-2805-A542', '2025-04-30', 'CB-RS-2805-J895'].

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 ['2026-09-18', 'Jonas Feld'] 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 ['$3,381,717.00', '$3,589,934.00'].

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 ['2026-09-18', 'Mei Whitaker'] 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 ['Nora Chen', 'Caleb Hassan'].

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 ['2026-09-18', 'Caleb Hassan'] 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-2805-D650', 'open and escalated', 'CB-RS-2805-M765'].

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 ['2026-09-18', 'Leona Park'] 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 Arizona Bankruptcy Court', 'Arizona'].

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 ['2026-09-18', 'Isaac Romero'] 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 ['10%', '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 ['2026-09-18', 'Sofia Bennett'] 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-equinox_solar_development@example.test', 'archive-mesa_array_contractors@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 ['2026-09-18', 'Adrian Mensah'] 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 ['139 records', '2025-08-22', '60 records', '2025-09-23'].

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 ['2026-09-18', 'Willa Novak'] 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 ['2025-03-07', 'CB-RS-2805-I223', '2025-03-22', 'CB-RS-2805-R455'].

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 ['2026-09-18', 'Theo Laurent'] 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 ['$3,039,447.00', '$3,245,394.00'].

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 ['2026-09-18', 'Amara Patel'] 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 ['Nora Chen', 'Rafael Okafor'].

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 ['2026-09-18', 'Henry Cho'] 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-2805-L960', 'open and escalated', 'CB-RS-2805-U996'].

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 ['2026-09-18', 'Nadine Flores'] 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 Arizona Bankruptcy Court', 'Arizona'].

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 ['2026-09-18', 'Micah Sullivan'] 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 ['6%', '10%'].

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 ['2026-09-18', 'Farah Ibrahim'] 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-equinox_solar_development@example.test', 'archive-mesa_array_contractors@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 ['2026-09-18', 'Owen Delgado'] 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 ['91 records', '2025-02-15', '44 records', '2025-03-03'].

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 ['2026-09-18', 'Lena Varga'] 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-2805 production contains independently maintained records; a defensible answer must preserve each supported conflict and its cure owner.

Equinox Solar project claim reconciliation


# Counsel advice — Foundry Foods vendor claim audit

## Executive assessment

For Foundry Prepared Foods, Inc. matter CB-RS-2806, the review identified 16 source-supported exceptions requiring action before 2026-09-22. The assessment concerns Northland Cold Chain LLC and the supplied record for Minnesota.

## 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 2026-02-09 under control reference CB-RS-2806-A142, while the corroborating source states the acknowledged date is 2026-02-25 under response reference CB-RS-2806-J103.

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 2026-09-22, obtain a signed ratification and update the controlling register; owner: Mei Whitaker.

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

The records do not reconcile for duplicate proof of claim: one source states the controlling amount is $6,060,563.00, while the corroborating source states the reconciliation and counterparty record use $6,307,626.00.

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 2026-09-22, recalculate the exposure and preserve the supporting ledger; owner: Caleb Hassan.

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

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

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 2026-09-22, secure written consent from the authorized decision-maker; owner: Leona Park.

### 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-2806-D493, while the corroborating source states the later status register marks it open and escalated in CB-RS-2806-M476.

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 2026-09-22, issue a corrective notice using the contractually operative method; owner: Isaac Romero.

### 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 Minnesota Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Minnesota operations outside District of Minnesota 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 2026-09-22, escalate the conflict to the responsible legal and business owners; owner: Sofia Bennett.

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

The records do not reconcile for lease rejection deadline: one source states the threshold is 14% with no stated tolerance, while the corroborating source states the applied threshold is 18% 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 2026-09-22, document the governing interpretation before the deadline; owner: Adrian Mensah.

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

The records do not reconcile for postpetition invoice: one source states formal notice must use notices-foundry_prepared_foods_inc@example.test, while the corroborating source states the only delivery record was sent to archive-northland_cold_chain_llc@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 2026-09-22, place the affected population on hold pending reconciliation; owner: Willa Novak.

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

The records do not reconcile for critical-vendor overstatement: one source states the governed population contains 90 records through 2025-11-21, while the corroborating source states the certification covers 62 records through 2025-12-25.

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 2026-09-22, amend the closing or response checklist with a dated cure item; owner: Theo Laurent.

### F-09 — setoff assertion (high)

The records do not reconcile for setoff assertion: one source states the operative date is 2025-07-19 under control reference CB-RS-2806-I237, while the corroborating source states the acknowledged date is 2025-08-02 under response reference CB-RS-2806-R872.

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 2026-09-22, obtain a signed ratification and update the controlling register; owner: Amara Patel.

### F-10 — guaranty overlap (medium)

The records do not reconcile for guaranty overlap: one source states the controlling amount is $5,753,135.00, while the corroborating source states the reconciliation and counterparty record use $5,982,770.00.

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 2026-09-22, recalculate the exposure and preserve the supporting ledger; owner: Henry Cho.

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

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

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 2026-09-22, secure written consent from the authorized decision-maker; owner: Nadine Flores.

### 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-2806-L298, while the corroborating source states the later status register marks it open and escalated in CB-RS-2806-U738.

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 2026-09-22, issue a corrective notice using the contractually operative method; owner: Micah Sullivan.

### 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 Minnesota Bankruptcy Court, while the corroborating source states the implementation record assigns the obligation to Minnesota operations outside District of Minnesota 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 2026-09-22, escalate the conflict to the responsible legal and business owners; owner: Farah Ibrahim.

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

The records do not reconcile for ballot amount discrepancy: one source states the threshold is 2% with no stated tolerance, while the corroborating source states the applied threshold is 4% 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 2026-09-22, document the governing interpretation before the deadline; owner: Owen Delgado.

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

The records do not reconcile for notice-address defect: one source states formal notice must use notices-foundry_prepared_foods_inc@example.test, while the corroborating source states the only delivery record was sent to archive-northland_cold_chain_llc@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 2026-09-22, place the affected population on hold pending reconciliation; owner: Lena Varga.

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

The records do not reconcile for reserve calculation error: one source states the governed population contains 136 records through 2025-08-19, while the corroborating source states the certification covers 57 records through 2025-09-17.

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 2026-09-22, amend the closing or response checklist with a dated cure item; owner: Samuel Kim.

## 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 cb100-046-foundry-foods 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 2026-09-22, obtain a signed ratification and update the controlling register; owner: Mei Whitaker.

Before 2026-09-22, recalculate the exposure and preserve the supporting ledger; owner: Caleb Hassan.

Before 2026-09-22, secure written consent from the authorized decision-maker; owner: Leona Park.

Before 2026-09-22, issue a corrective notice using the contractually operative method; owner: Isaac Romero.

Before 2026-09-22, escalate the conflict to the responsible legal and business owners; owner: Sofia Bennett.

Before 2026-09-22, document the governing interpretation before the deadline; owner: Adrian Mensah.

Before 2026-09-22, place the affected population on hold pending reconciliation; owner: Willa Novak.

Before 2026-09-22, amend the closing or response checklist with a dated cure item; owner: Theo Laurent.

Before 2026-09-22, obtain a signed ratification and update the controlling register; owner: Amara Patel.

Before 2026-09-22, recalculate the exposure and preserve the supporting ledger; owner: Henry Cho.

Before 2026-09-22, secure written consent from the authorized decision-maker; owner: Nadine Flores.

Before 2026-09-22, issue a corrective notice using the contractually operative method; owner: Micah Sullivan.

Before 2026-09-22, escalate the conflict to the responsible legal and business owners; owner: Farah Ibrahim.

Before 2026-09-22, document the governing interpretation before the deadline; owner: Owen Delgado.

Before 2026-09-22, place the affected population on hold pending reconciliation; owner: Lena Varga.

Before 2026-09-22, amend the closing or response checklist with a dated cure item; owner: Samuel Kim.

Prompt: You are debtor-side restructuring counsel for Foundry Prepared Foods, Inc. The upcoming deadline leaves no room for unsupported assumptions, so every conclusion must trace to the supplied production. Cold-storage invoices straddle the petition date, critical-vendor payments overlap claims, and cure schedules use stale balances. Decision due 2026-09-22. Minnesota law governs; District of Minnesota Bankruptcy Court is the forum. Give controlling documents precedence only when the record supports that hierarchy. 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 'cb100-046-foundry-foods'.

Set matter_number to the released matter value 'CB-RS-2806'.

Set prepared_for to the released matter value 'Foundry Prepared Foods, Inc.'.

Set as_of to the released matter value '2026-09-22'.

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 ['2026-02-09', 'CB-RS-2806-A142', '2026-02-25', 'CB-RS-2806-J103'].

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 ['2026-09-22', 'Mei Whitaker'] 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 ['$6,060,563.00', '$6,307,626.00'].

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 ['2026-09-22', 'Caleb Hassan'] 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 ['Dominic Alvarez', 'Isaac Romero'].

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 ['2026-09-22', 'Leona Park'] 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-2806-D493', 'open and escalated', 'CB-RS-2806-M476'].

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 ['2026-09-22', 'Isaac Romero'] 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 Minnesota Bankruptcy Court', 'Minnesota'].

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 ['2026-09-22', 'Sofia Bennett'] 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 ['14%', '18%'].

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 ['2026-09-22', 'Adrian Mensah'] 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-foundry_prepared_foods_inc@example.test', 'archive-northland_cold_chain_llc@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 ['2026-09-22', 'Willa Novak'] 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 ['90 records', '2025-11-21', '62 records', '2025-12-25'].

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 ['2026-09-22', 'Theo Laurent'] 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 ['2025-07-19', 'CB-RS-2806-I237', '2025-08-02', 'CB-RS-2806-R872'].

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 ['2026-09-22', 'Amara Patel'] 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 ['$5,753,135.00', '$5,982,770.00'].

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 ['2026-09-22', 'Henry Cho'] 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 ['Dominic Alvarez', 'Dominic Alvarez'].

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 ['2026-09-22', 'Nadine Flores'] 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-2806-L298', 'open and escalated', 'CB-RS-2806-U738'].

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 ['2026-09-22', 'Micah Sullivan'] 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 Minnesota Bankruptcy Court', 'Minnesota'].

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 ['2026-09-22', 'Farah Ibrahim'] 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 ['2%', '4%'].

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 ['2026-09-22', 'Owen Delgado'] 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-foundry_prepared_foods_inc@example.test', 'archive-northland_cold_chain_llc@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 ['2026-09-22', 'Lena Varga'] 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 ['136 records', '2025-08-19', '57 records', '2025-09-17'].

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 ['2026-09-22', 'Samuel Kim'] 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-2806 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.