{
  "tool_id": "art-566-iolta-three-way-reconciliation",
  "note": "Vector 1 is a clean three-way close: bank (adjusted for one deposit-in-transit and one uncleared check), the trust ledger, and the sum of two client ledgers all agree, no client ledger ever went negative, both outstanding items are recent: RECONCILED/auto_pass. Vector 2 holds the three-way equality but breaks on two independent findings: client-X's ledger dips to -800000 minor units mid-period (a disbursement posted before its offsetting replenishment deposit landed -- the classic commingling fact pattern, invisible from the ending balance alone) and one uncleared check is 95 days old at period end: DISCREPANT/review_required. Vector 3 omits the tolerance entirely and exercises the did_not_run/INCOMPLETE path. Balances are synthetic, stated in integer minor units. golden_hash computed at fixture generation time.",
  "vectors": [
    {
      "name": "clean-three-way-close-reconciled",
      "policy_parameters": {
        "reconciliation_tolerance_minor": 100,
        "statement_period": {
          "start_date": "2026-06-01",
          "end_date": "2026-06-30"
        },
        "bank": {
          "ending_balance_minor": 5000000,
          "statement_date": "2026-06-30"
        },
        "trust_ledger": {
          "ending_balance_minor": 5050000,
          "as_of": "2026-06-30"
        },
        "client_ledgers": [
          {
            "client_id": "client-A",
            "ending_balance_minor": 3000000,
            "as_of": "2026-06-30",
            "entries": [
              {
                "date": "2026-06-05",
                "amount_minor": 500000,
                "description": "deposit retainer"
              },
              {
                "date": "2026-06-20",
                "amount_minor": -200000,
                "description": "disbursement"
              }
            ]
          },
          {
            "client_id": "client-B",
            "ending_balance_minor": 2050000,
            "as_of": "2026-06-30",
            "entries": []
          }
        ],
        "outstanding_items": [
          {
            "type": "deposit_in_transit",
            "date": "2026-06-29",
            "amount_minor": 100000,
            "description": "client A retainer deposited 6/29"
          },
          {
            "type": "uncleared_check",
            "date": "2026-06-15",
            "amount_minor": 50000,
            "description": "disbursement check #1042"
          }
        ]
      },
      "output_payload": {
        "decision": {
          "gate_policy": "auto_pass",
          "execution_state": "ran",
          "reason": null
        },
        "verdict": "RECONCILED",
        "statement_period": {
          "start_date": "2026-06-01",
          "end_date": "2026-06-30"
        },
        "reconciliation_tolerance_minor": 100,
        "three_way": {
          "bank_ending_balance_minor": 5000000,
          "deposits_in_transit_total_minor": 100000,
          "uncleared_checks_total_minor": 50000,
          "adjusted_bank_balance_minor": 5050000,
          "trust_ledger_ending_balance_minor": 5050000,
          "client_ledger_total_minor": 5050000,
          "bank_vs_trust_minor": 0,
          "trust_vs_clients_minor": 0,
          "bank_vs_clients_minor": 0,
          "equality_holds": true
        },
        "client_count": 2,
        "client_ledgers": [
          {
            "client_id": "client-A",
            "ending_balance_minor": 3000000,
            "as_of": "2026-06-30",
            "opening_balance_minor": 2700000,
            "low_point_minor": 2700000,
            "low_point_date": "2026-06-01",
            "entry_count": 2
          },
          {
            "client_id": "client-B",
            "ending_balance_minor": 2050000,
            "as_of": "2026-06-30",
            "opening_balance_minor": 2050000,
            "low_point_minor": 2050000,
            "low_point_date": "2026-06-01",
            "entry_count": 0
          }
        ],
        "negative_balance_findings": [],
        "outstanding_items": [
          {
            "type": "deposit_in_transit",
            "date": "2026-06-29",
            "amount_minor": 100000,
            "description": "client A retainer deposited 6/29",
            "age_days": 1,
            "age_bucket": "0-30"
          },
          {
            "type": "uncleared_check",
            "date": "2026-06-15",
            "amount_minor": 50000,
            "description": "disbursement check #1042",
            "age_days": 15,
            "age_bucket": "0-30"
          }
        ],
        "outstanding_summary": {
          "deposits_in_transit_total_minor": 100000,
          "uncleared_checks_total_minor": 50000,
          "item_count": 2,
          "aged_over_90_count": 0,
          "aged_61_to_90_count": 0
        },
        "period_boundary_consistent": true,
        "period_boundary_mismatches": [],
        "findings": [],
        "rejected_inputs": [],
        "scope_note": "Performs arithmetic only over caller-declared bank, trust-ledger, and per-client-ledger balances plus caller-declared outstanding items. Does not source, derive, or independently verify any balance and does not determine which bank lines are outstanding.",
        "clause_note": "ABA Model Rule 1.15 (Safekeeping Property) requires complete trust-fund records and reconciliation of those records. State record-keeping requirements govern the specifics and are not restated here (e.g. California Rule of Professional Conduct 1.15 / trust accounting rules effective 2018-11-01; New York Rule 1.15, 22 NYCRR Part 1200, as amended; Texas Disciplinary Rule 1.14) -- confirm the current rule text for the applicable jurisdiction."
      },
      "golden_hash": "b07463ff8f1e830a84685fdc8aba60a7865b46bf746b3cf8769394d6aceb79ef"
    },
    {
      "name": "negative-client-ledger-and-stale-item-discrepant",
      "policy_parameters": {
        "reconciliation_tolerance_minor": 100,
        "statement_period": {
          "start_date": "2026-05-01",
          "end_date": "2026-05-31"
        },
        "bank": {
          "ending_balance_minor": 4000000,
          "statement_date": "2026-05-31"
        },
        "trust_ledger": {
          "ending_balance_minor": 3900000,
          "as_of": "2026-05-31"
        },
        "client_ledgers": [
          {
            "client_id": "client-X",
            "ending_balance_minor": 200000,
            "as_of": "2026-05-31",
            "entries": [
              {
                "date": "2026-05-05",
                "amount_minor": -900000,
                "description": "disbursement"
              },
              {
                "date": "2026-05-20",
                "amount_minor": 1000000,
                "description": "replenishment deposit"
              }
            ]
          },
          {
            "client_id": "client-Y",
            "ending_balance_minor": 3700000,
            "as_of": "2026-05-31",
            "entries": []
          }
        ],
        "outstanding_items": [
          {
            "type": "deposit_in_transit",
            "date": "2026-05-29",
            "amount_minor": 50000,
            "description": "late deposit"
          },
          {
            "type": "uncleared_check",
            "date": "2026-02-25",
            "amount_minor": 150000,
            "description": "stale check #987"
          }
        ]
      },
      "output_payload": {
        "decision": {
          "gate_policy": "review_required",
          "execution_state": "ran",
          "reason": null
        },
        "verdict": "DISCREPANT",
        "statement_period": {
          "start_date": "2026-05-01",
          "end_date": "2026-05-31"
        },
        "reconciliation_tolerance_minor": 100,
        "three_way": {
          "bank_ending_balance_minor": 4000000,
          "deposits_in_transit_total_minor": 50000,
          "uncleared_checks_total_minor": 150000,
          "adjusted_bank_balance_minor": 3900000,
          "trust_ledger_ending_balance_minor": 3900000,
          "client_ledger_total_minor": 3900000,
          "bank_vs_trust_minor": 0,
          "trust_vs_clients_minor": 0,
          "bank_vs_clients_minor": 0,
          "equality_holds": true
        },
        "client_count": 2,
        "client_ledgers": [
          {
            "client_id": "client-X",
            "ending_balance_minor": 200000,
            "as_of": "2026-05-31",
            "opening_balance_minor": 100000,
            "low_point_minor": -800000,
            "low_point_date": "2026-05-05",
            "entry_count": 2
          },
          {
            "client_id": "client-Y",
            "ending_balance_minor": 3700000,
            "as_of": "2026-05-31",
            "opening_balance_minor": 3700000,
            "low_point_minor": 3700000,
            "low_point_date": "2026-05-01",
            "entry_count": 0
          }
        ],
        "negative_balance_findings": [
          {
            "client_id": "client-X",
            "low_point_minor": -800000,
            "low_point_date": "2026-05-05"
          }
        ],
        "outstanding_items": [
          {
            "type": "deposit_in_transit",
            "date": "2026-05-29",
            "amount_minor": 50000,
            "description": "late deposit",
            "age_days": 2,
            "age_bucket": "0-30"
          },
          {
            "type": "uncleared_check",
            "date": "2026-02-25",
            "amount_minor": 150000,
            "description": "stale check #987",
            "age_days": 95,
            "age_bucket": "90+"
          }
        ],
        "outstanding_summary": {
          "deposits_in_transit_total_minor": 50000,
          "uncleared_checks_total_minor": 150000,
          "item_count": 2,
          "aged_over_90_count": 1,
          "aged_61_to_90_count": 0
        },
        "period_boundary_consistent": true,
        "period_boundary_mismatches": [],
        "findings": [
          {
            "code": "CLIENT_LEDGER_WENT_NEGATIVE",
            "severity": "high",
            "message": "Client client-X ledger reached -800000 minor units on 2026-05-05.",
            "client_id": "client-X"
          },
          {
            "code": "OUTSTANDING_ITEM_AGED_OVER_90_DAYS",
            "severity": "high",
            "message": "1 outstanding item(s) are more than 90 days old as of period end."
          }
        ],
        "rejected_inputs": [],
        "scope_note": "Performs arithmetic only over caller-declared bank, trust-ledger, and per-client-ledger balances plus caller-declared outstanding items. Does not source, derive, or independently verify any balance and does not determine which bank lines are outstanding.",
        "clause_note": "ABA Model Rule 1.15 (Safekeeping Property) requires complete trust-fund records and reconciliation of those records. State record-keeping requirements govern the specifics and are not restated here (e.g. California Rule of Professional Conduct 1.15 / trust accounting rules effective 2018-11-01; New York Rule 1.15, 22 NYCRR Part 1200, as amended; Texas Disciplinary Rule 1.14) -- confirm the current rule text for the applicable jurisdiction."
      },
      "golden_hash": "62af57d642a18f897cfe69cef39e507b2a4c840c63b0fd88001084c9a574daba"
    },
    {
      "name": "tolerance-not-declared-incomplete",
      "policy_parameters": {
        "statement_period": {
          "start_date": "2026-06-01",
          "end_date": "2026-06-30"
        },
        "bank": {
          "ending_balance_minor": 5000000,
          "statement_date": "2026-06-30"
        }
      },
      "output_payload": {
        "decision": {
          "gate_policy": "review_required",
          "execution_state": "did_not_run",
          "reason": "reconciliation_tolerance_not_declared"
        },
        "verdict": "INCOMPLETE",
        "statement_period": null,
        "reconciliation_tolerance_minor": null,
        "three_way": null,
        "client_count": 0,
        "negative_balance_findings": [],
        "outstanding_items": [],
        "outstanding_summary": null,
        "period_boundary_consistent": null,
        "period_boundary_mismatches": [],
        "findings": [],
        "rejected_inputs": [
          {
            "where": "reconciliation_tolerance_minor",
            "reason": "absent -- a tolerance must be declared, never defaulted",
            "supplied": null
          }
        ],
        "scope_note": "Performs arithmetic only over caller-declared bank, trust-ledger, and per-client-ledger balances plus caller-declared outstanding items. Does not source, derive, or independently verify any balance and does not determine which bank lines are outstanding.",
        "clause_note": "ABA Model Rule 1.15 (Safekeeping Property) requires complete trust-fund records and reconciliation of those records. State record-keeping requirements govern the specifics and are not restated here (e.g. California Rule of Professional Conduct 1.15 / trust accounting rules effective 2018-11-01; New York Rule 1.15, 22 NYCRR Part 1200, as amended; Texas Disciplinary Rule 1.14) -- confirm the current rule text for the applicable jurisdiction."
      },
      "golden_hash": "06e037e0d1792414a96a4e827593b4102dc61764ae37e6f3502a807b5ea5c778"
    }
  ]
}