docs/spec/tasks/JE-07.json

{
  "id": "JE-07",
  "title": "Subledger-to-GL reconciliation with an unexplained difference",
  "tier": "L2",
  "family": "Reconciliation",
  "sources": [
    "DS-A",
    "DS-J"
  ],
  "mapping": "Treat the CT expenditure lines as the AP subledger; generate a GL control-account balance that differs by a composed set of reconciling items (timing, one posting direct to the control account, one duplicated interface line).",
  "scenario": "The AP control account does not agree to the subledger at period end. The difference is composed of several items, not one.",
  "brief": "Reconcile the AP subledger to the GL control account. Identify and quantify every component of the difference, and disposition each item.",
  "tools": [
    "query_ledger",
    "aggregate",
    "get_entry",
    "recompute",
    "list_documents",
    "open_document",
    "disposition",
    "submit"
  ],
  "groundTruth": "Seeded difference decomposes into exactly 4 items: an in-transit timing item, a manual entry booked direct to the control account bypassing the subledger, a duplicated interface batch, and a sign-reversed credit memo. The four must sum exactly to the reported difference.",
  "verifier": [
    "sum of identified components == reported difference (exact, to the cent)",
    "all 4 component types identified — partial credit scored as components_found / 4",
    "no phantom components: any claimed component not in the seed reduces the score",
    "aggregate called on the control account before decomposition"
  ],
  "judgeFocus": [
    "Did the agent reconcile to zero, or stop at 'the difference appears to relate to timing'?",
    "Full credit requires each component quantified and traced to a specific entry or batch id."
  ],
  "dials": [
    "number of components 2 → 8",
    "whether components partially offset each other",
    "subledger volume",
    "presence of a genuinely unexplainable residual"
  ],
  "guard": "Include one instance where two components offset, so a naive net-difference search finds nothing.",
  "weight": {
    "outcome": 0.5,
    "process": 0.2,
    "rationale": 0.3
  },
  "fixtures": {
    "real": [
      "DS-A full expenditure population as the AP subledger"
    ],
    "synth": [
      "GL control account balance",
      "4 seeded reconciling items (in-transit, direct-to-control manual entry, duplicated interface batch, sign-reversed credit memo)",
      "Bank/interface batch logs"
    ]
  }
}