accrual cutoff audit derived

{
  "input": {
    "body": {
      "entries": [
        {
          "id": "EXP-1",
          "amount": "400.00",
          "posted_on": "2026-09-28",
          "service_on": "2026-09-25"
        },
        {
          "id": "EXP-2",
          "amount": "1250.00",
          "posted_on": "2026-10-03",
          "service_on": "2026-09-29"
        },
        {
          "id": "EXP-3",
          "amount": "3100.50",
          "posted_on": "2026-10-21",
          "service_on": "2026-09-15"
        },
        {
          "id": "EXP-4",
          "amount": "900.00",
          "posted_on": "2026-09-29",
          "service_on": "2026-10-15"
        },
        {
          "id": "EXP-5",
          "amount": "75.00",
          "posted_on": "2026-09-30"
        }
      ],
      "grace_days": 5,
      "period_end": "2026-09-30"
    },
    "type": "http",
    "method": "POST",
    "bodyType": "json"
  },
  "output": {
    "type": "json",
    "example": {
      "limits": {
        "maxEntries": 20000,
        "maxAccounts": 5000,
        "maxFindings": 500,
        "maxLinesPerEntry": 500,
        "maxStatementLines": 20000
      },
      "passed": false,
      "entries": [
        {
          "entry": "EXP-1",
          "amount": "400",
          "in_period": true,
          "posted_on": "2026-09-28",
          "service_on": "2026-09-25"
        },
        {
          "entry": "EXP-2",
          "amount": "1250",
          "in_period": true,
          "posted_on": "2026-10-03",
          "service_on": "2026-09-29"
        },
        {
          "entry": "EXP-3",
          "amount": "3100.5",
          "in_period": true,
          "posted_on": "2026-10-21",
          "service_on": "2026-09-15"
        }
      ],
      "complete": true,
      "findings": [
        {
          "code": "POSTED_AFTER_CUTOFF_WITHIN_GRACE",
          "entry": "EXP-2",
          "detail": "EXP-2 is for service on 2026-09-29, before the 2026-09-30 cutoff, and was posted on 2026-10-03, after it. 1250 belongs to the period and is not in it unless an accrual puts it there. This is inside th..."
        },
        {
          "code": "POSTED_AFTER_CUTOFF",
          "entry": "EXP-3",
          "detail": "EXP-3 is for service on 2026-09-15, before the 2026-09-30 cutoff, and was posted on 2026-10-21, after it. 3100.5 belongs to the period and is not in it unless an accrual puts it there."
        },
        {
          "code": "POSTED_BEFORE_SERVICE",
          "entry": "EXP-4",
          "detail": "EXP-4 was posted on 2026-09-29, inside the period, for service on 2026-10-15, after it. 900 is in the period and does not belong to it unless a prepayment takes it out."
        }
      ],
      "consistent": false,
      "grace_days": 5,
      "period_end": "2026-09-30",
      "request_id": "example-request",
      "service_id": "accrual_cutoff_audit",
      "assumptions": [
        "The service date decides which period an entry belongs to and the posting date decides which period it landed in. Comparing the two is the whole check, and an entry with no service date is reported as...",
        "Both directions are reported: work done before the cutoff and posted after understates the period, and an amount posted inside the period for later service overstates it. Those are different correctio...",
        "The total in the wrong period is summed exactly and published, since that figure is what a cutoff review is looking for."
      ],
      "entry_count": 5,
      "limitations": [
        "Whether the dates supplied put each amount in the period its service date implies. Not accounting advice and not an audit opinion: whether an accrual is required, how it should be measured, and what p...",
        "consistent is true only when every entry had a service date and every one of them was posted in the period its service date implies."
      ],
      "observed_at": "2026-10-02T00:00:00.000Z",
      "not_examined": [],
      "finding_count": 4,
      "in_period_total": "4750.5",
      "misstated_total": "5250.5",
      "service_version": "1.0.0",
      "findings_by_code": {
        "POSTED_AFTER_CUTOFF": 1,
        "SERVICE_DATE_ABSENT": 1,
        "POSTED_BEFORE_SERVICE": 1,
        "POSTED_AFTER_CUTOFF_WITHIN_GRACE": 1
      },
      "after_period_total": "900",
      "misstated_as_number": 5250.5
    }
  }
}