Ties a reported figure you declare to a general-ledger figure you declare, by account — the only node in this reconciliation programme checked against an independent book of record rather than a second declared value. A designed plug (for example FR 2052a field S.B.6 Carrying Value Adjustment) is a first-class input you declare, netted before the residual and never counted as a break. Appendix and supplemental-schedule semantics are versioned policy inputs you supply, never hardcoded. The tool refuses to run where your requested reporting cadence is finer than the underlying GL schedule's own cadence, and treats a general ledger not yet declared closed as a distinct outcome from a genuine tie-out break — the failure that otherwise surfaces only at quarter-end. Emits a hash-anchored OpenChainGraph v0.4 artifact carrying a §27.4 gate-policy decision at a predictable pointer.
The demo figures below are synthetic and already loaded, so you can press Run without entering anything of your own. Load the quarter-end demo to see the GL-not-yet-closed outcome this tool exists to keep distinct from a break.
It does not pull a general-ledger balance, post a journal entry, or match individual transactions. It is not a filing tool and produces no regulator-submittable output — an evidence artifact only. A clean tie-out is not a determination that any underlying control has been met; it is an arithmetic result over the account figures you declared for one cycle.
ART-516 attests that a daily reconciliation duty was discharged over a declared population — population completeness, exception ageing, and carried-forward continuity, all declared-vs-declared. This node is the independent-witness step in the same programme: it is the only one that checks a declared figure against the general ledger itself, rather than against another declared figure.