{
  "tool_id": "art-526-report-gl-reconciliation",
  "tool_version": "1.0.0",
  "display_name": "Report-to-General-Ledger Reconciliation",
  "mcp_name": "reconcile_report_to_general_ledger",
  "mandate_type": "attestation_mandate",
  "wave": 82,
  "gpu": false,
  "url": "https://ainumbers.co/chaingraph/art-526-report-gl-reconciliation.html",
  "description": "Ties a caller-declared reported figure to a caller-declared general-ledger figure, 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 declared input, netted before the residual and never counted as a break. Appendix and supplemental-schedule semantics are versioned policy inputs, never hardcoded. Refuses to run where the 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 did_not_run outcome from a genuine tie-out break -- the failure that otherwise surfaces only at quarter-end. Emits a §27.4 gate-policy value plus a sibling execution_state at a predictable output_payload pointer. Clause: BCBS 239 §36(c), ECB RDARR Guide §3.5(1)/(2). Not a transaction matcher and not a filing tool.",
  "input_schema_ref": "chaingraph/art-526-report-gl-reconciliation.html#manifest",
  "consumes": [],
  "feeds": [],
  "status": "live",
  "conformance_fixtures": true,
  "compute_capability": "server",
  "compute_images": [
    {
      "system": "sha256-source",
      "image_id": "sha256:ac0706aea54457a53cc1f56d8642d7b5f4bf09c4377b8bc7d1e52562a9d59e12",
      "valid_from": "2026-07-10"
    },
    {
      "system": "risc0",
      "image_id": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
      "valid_from": "2026-08-11"
    }
  ],
  "export_capability": [
    "json"
  ],
  "compute_proof_ready": "ready",
  "compute_proof": {
    "type": "ZkVmReceipt",
    "system": "risc0",
    "receiptFormat": "groth16-bn254",
    "imageId": "sha256:a1a0bc89b5b1febaeda3519f6dbade0fa5ac16beeb143c4e1b01689573567bc6",
    "seal": "EtSEesA7lnxqmXGS5lU1uErbVdSt333Ms/otd9+7uVgJ5VQAXTSziq/92wSftnQlYsZOaXM7v6SshlT1YSAYegxPplrPWOmwHgs5Nfai2dCBa+XZ4pRYlUqe/GBiSMmRGTCuxMXP10DweLionJ1hxbt/2nc52aEYpSsJnE+dx+AkA1ELk0+cgtxDap1aJRr/w18SyeRQX37jB9jF9jmGZyaoubmv/hIp9nlaVW9ejVmibqIQwI9RpwA5Ikm2wALhDE4RwwrCAN79U6thEferavHG/+L1uEHXjuYO3Sc6gcArQ5Qev/UOQe3IknBAtjmh2pQmtXqPjK5ZyqKbGtCkdg==",
    "journal": {
      "chaingraph_version": "0.4.0",
      "kernel_digest": "sha256:ac0706aea54457a53cc1f56d8642d7b5f4bf09c4377b8bc7d1e52562a9d59e12",
      "output": {
        "account_count": 2,
        "accounts": [
          {
            "account_id": "GL-1001",
            "designed_plug_display": "50000.00",
            "designed_plug_minor_units": 5000000,
            "designed_plug_reason_code": "SB6_carrying_value_adjustment",
            "gl_figure_minor_units": 495000000,
            "reported_figure_minor_units": 500000000,
            "residual_display": "0.00",
            "residual_minor_units": 0,
            "tolerance_minor_units": 100,
            "within_tolerance": true
          },
          {
            "account_id": "GL-1002",
            "designed_plug_display": "0.00",
            "designed_plug_minor_units": 0,
            "designed_plug_reason_code": null,
            "gl_figure_minor_units": 120000000,
            "reported_figure_minor_units": 120000000,
            "residual_display": "0.00",
            "residual_minor_units": 0,
            "tolerance_minor_units": 100,
            "within_tolerance": true
          }
        ],
        "appendix_schedule_source": "FR 2052a Appendix VIII, rev 2026-Q2 (firm-by-firm alignment)",
        "appendix_schedule_version": "FR2052a-AppVIII-2026Q2",
        "as_of": "2026-07-31",
        "breaking_account_count": 0,
        "cadence_refused": false,
        "currency": "USD",
        "decision": {
          "execution_state": "ran",
          "gate_policy": "auto_pass",
          "reason": null
        },
        "gl_as_of": "2026-07-31",
        "gl_closed": true,
        "gl_closed_declared": true,
        "note": "Deterministic tie-out of a caller-declared reported figure to a caller-declared general-ledger figure, by account, against the general ledger as an independent book of record -- unlike sibling nodes in this programme that compare only declared-vs-declared. A designed plug is a first-class declared input, netted before the residual and never counted as a break. A daily-cadence request against a less-frequent underlying schedule, or a GL not yet declared closed, refuses to run rather than emit a misleading pass or a false break; the two are reported as distinct did_not_run reasons.",
        "plugged_account_count": 1,
        "rationale": [
          "Versioned policy inputs: appendix/schedule version FR2052a-AppVIII-2026Q2, source FR 2052a Appendix VIII, rev 2026-Q2 (firm-by-firm alignment).",
          "Reporting cadence monthly against underlying schedule cadence monthly.",
          "2 account(s) evaluated, 0 outside tolerance after the declared plug, 1 carrying a non-zero designed plug.",
          "Every account ties out within its declared tolerance after netting the designed plug.",
          "This is an arithmetic tie-out over the figures supplied for this cycle against a caller-declared general-ledger figure, the only independent witness in this reconciliation program. It does not itself pull the GL balance and is not a determination that any underlying control has been met."
        ],
        "rejected_inputs": [],
        "reporting_cadence": "monthly",
        "schedule_cadence": "monthly"
      }
    }
  }
}