{"composer_url":"https://ainumbers.co/chaingraph/chains/month-end-close-substantiation-check.html","description":"Check month-end close substantiation in four independent stages from caller-supplied datasets, plus a session receipt. First, reconcile a caller-declared expected-source inventory against observed arrivals, marking each source arrived, missing, late or stale (ART-524). Then recompute subledger-to-GL totals from a caller-supplied posted ledger and a caller-declared chart-of-accounts mapping, diffed against reported trial-balance figures (ART-665). Then match intercompany receivable and payable pairs from caller-declared entity pairs, reporting matched pairs, mismatches with differences, elimination total and unmatched residual (ART-684). Then verify accrual-to-coding-entry linkage from caller-declared entries, reporting unlinked accruals, dangling references and duplicate lineage keys (ART-692). Finally, a session receipt aggregating the run's execution hashes (CRY-05). Each stage uses its own caller-supplied dataset; no stage's output is an input to another stage, and the order is interpretive: a feed that never arrived can make a tie-out pass on incomplete data, which is why freshness precedes the tie-out. Findings are arithmetic findings, never audit opinions or close approvals. Not legal advice.","domain":"Audit & Assurance","name":"month-end-close-substantiation-check","regulatory_basis_decided_at":"2026-10-24","regulatory_basis_decided_by":"CHAIN-COMPOSE-MEC-1","regulatory_basis_status":"not_assessed","regulatory_refs":["GAO-25-107721 SS13.07","ECB RDARR Guide (May 2024) SS3.5(1)"],"sequence_not_statutory":true,"steps":[{"handoff":"Reconciles a caller-declared expected-source inventory against caller-declared observed arrivals, per source: arrived, missing, late or stale; refuses to report on arrivals alone when no expected inventory is declared","tool_id":"art-524-source-arrival-freshness-register"},{"handoff":"Recomputes subledger-to-GL tie-out totals from a caller-supplied posted ledger and the caller's own declared product_code to gl_account_code chart-of-accounts mapping, diffed against caller-supplied reported trial-balance figures","tool_id":"art-665-gl-tieout-recompute"},{"handoff":"Matches intercompany receivable and payable pairs from caller-declared entity pairs, reporting matched pairs, mismatches with differences, elimination total and unmatched residual","tool_id":"art-684-intercompany-elimination-netting"},{"handoff":"Verifies accrual-to-coding-entry linkage from caller-declared entries, reporting unlinked accruals, dangling references, duplicate lineage keys, coding entries nothing traces to and coding entries with no declared source digest","tool_id":"art-692-close-posting-lineage"},{"handoff":"Produces session_receipt_root, the Merkle root over the run's execution_hashes (final stage)","tool_id":"cry-05-agent-action-audit-trail-aggregator"}],"title":"Month-End Close Substantiation Check"}