Financial Operations Dashboard

Evidence input to the standing review programme in 07-review-program.md. Not a review programme and does not modify one.

Version check

Applied 01-client-profile.md v2026-09a (reviewed 2026-09-02), 04-exceptions.md v2026-09a, 06-reporting-spec.md v2026-09a. Period presented is 2026-08, within one close cycle of each file's last-reviewed date. Chart of accounts per A18. No account code invented; no coding decision taken here.

1 · What I did

1. Read project files 01, 04 and 06 in full; 02, 03, 05 and 07 not applied substantively, as no posting or close step is performed.
2. Read four lender workbooks from Drive Loans/: Lendistry, Kapitus, Boyle, Riffel.
3. Read from Downloads/DSK Sources Aug 2026: DSK Bank of America 1673 Aug 2026.dat (129 transactions, parsed and categorised), Bank_of America.csv, Deadstock Paypal Activity Report Aug 2026.CSV (37 rows), DSK Amazon JE Import - 7.31.26 to 9.1.26.xlsx, DSK Amazon Clearing JE - Aug 2026.xlsx, both deferred transactions reports, and Timothy Blake Wilkey_Trial Balance.csv.
4. Identified the two deferred reports by content, not filename per C9: the 22-row file is Invoiced Orders ($573.29), the 1,987-row file is Standard Orders ($25,620.26 gross, $25,560.76 net of 22 already-settled rows). The filenames differ only by a “(1)” suffix and carry no information either way.
5. Computed: the deployable-cash build-up; the August cash waterfall; weekly checking balances from the running-balance column; the 14-day payment sequence; monthly debt service to Nov 2026; the 90-day weekly calendar; the Amazon A+B/C split; deferred aging by order date; the gross-to-cash Amazon waterfall and weekly settled gross from JE Detail with JE numbers forward-filled; channel receipts by counterparty.
6. Tools: Google Drive reader, device file staging, Python (openpyxl, csv), headless Chromium for render checks. No figure typed by hand from a screenshot. No posting, no import file, no transmission.

2 · What I assumed

1. PayPal enters deployable cash at the statement figure ($0.00), not the ledger figure ($531.03), on the A12 principle that the bank governs the cash boundary. Confirmed by a PayPal-to-10300 reconciliation.
2. Builtwell is excluded from the 14-day and 90-day totals rather than included at $1,035. Excluding understates committed outflows; including would present an unsupported figure as scheduled. Confirmed by the agreement or a payoff statement.
3. The Lendistry Sep 3 date and the Oct 11 payoff of $5,570.66 are modelled from the forward calculator at 11.1% Act/365. Confirmed by the next statement or a payoff quote.
4. Kapitus payment #51 (2026-08-31, $1,816.00) cleared. The Kapitus workbook still shows “Processing / ACH hold”; the bank shows it posted 08/31 to a closing balance of $13,024.61. Bank treated as governing, leaving only #52 outstanding.
5. Amazon near-cash at 2026-08-31 is $1,941.38, the deposits-in-transit target from the Roll-forward tab rather than the posted 11211 balance, which that workbook states is wrong pending three settlement reports.
6. Loans and advances total $118,504.96 using the corrected Riffel position ($13,750.00 after payment #1) rather than JE 2026-0001 as posted.
7. Monthly debt service of $11,393.48 (Sep), $8,358.16 (Oct) and $1,437.50 (Nov onward) is built from the four lender schedules on scheduled dates; the $17,302 “falls away” figure is August actual less Riffel, an actual-month basis. August carried five Kapitus payments, so it is slightly heavier than a typical four-payment month.
8. “Five pallets a month” uses $2,800–$3,400 per pallet, derived from the client-stated 700–800 books at $4.00–$4.25. Labelled as arithmetic on the face of the tab.
9. Week boundaries are ISO weeks (Monday start). The bank statement carries no week definition.
10. Deferred aging is measured from order date, the only date in the report. Not a release forecast; no release date is projected anywhere.
11. The Amazon reserve of $90.88 is treated as measured for August on the strength of the journal-flow figure plus the 2026-08-31 screenshot task having been performed. I did not open the screenshot.
12. The “what happens to $100 of sales” waterfall ends at cash released ($69,369.27), so it carries the $90.88 reserve and $2.56 of reimbursements and sales tax as steps. It is a cash-release view, not a P&L.

3 · What I could not verify

• Credit card balances at 2026-08-31 — absent entirely. B19 and B20 are open; three cards (Capital One ···0979, BofA ···8572, card ···9573) have no statement at all. The Jul 31 total of $220,347.66 appears only as a dated last-measured figure. No minimum or due date is captured, so the 14-day committed-outflow figure is materially incomplete and is labelled so on the face of the page.
• Accounts payable — absent entirely. Bills are not entered, so that line of the north-star formula has no source. Shown as unmeasured, never as zero.
• The $100,000 receipt of 2026-08-25 (B16). Counterparty unidentified. Included in the checking balance because it is in the bank; whether it is repayable is unknown. At 20× the escalation threshold, the largest single uncertainty here.
• PayPal $0.00 vs the ledger's $531.03. A direct conflict between an attached source and 01 v2026-09a § Systems. Flagged, not resolved; the lower figure is used and the disagreement is shown.
• Account numbering conflict on the Invoiced-deferred account. A18 and 02 specify 11214; both August workbooks use 11218. Figures unaffected (the total is presented), but one is wrong, and an entry posted to the wrong child balances while being incorrect — the B13 failure mode. Escalate before the August import.
• Three Amazon settlements unaccounted for — $4,388.88 with no flat file, $181.43 with an empty file. August Amazon gross of $98,415.37 is therefore incomplete and is labelled so.
• Lendistry accrued late fees of $552.20 per the 7/24/26 statement, not booked.
• Builtwell $10,500, parents $44,000, KithRE $35,000 — client-reported, no document. $89,500, or 76% of loans and advances.
• Riffel's Aug 3 and Sep 1 payments are in the bank record and not posted to the GL.
• Inventory, COGS and unit cost — absent entirely (B2). The Inventory tab carries no figures.
• The trial balance supplied is dated 2026-07-31 with a Cash basis footer. No August trial balance was available, so no figure here is drawn from a trial balance; balances come from the bank, the lender schedules and the Amazon workbooks.

4 · Where I was least confident

• The Lendistry balance of $10,929.29. Modelled: statement principal less the 8/4 payment, split by our own Act/365 calculation. The model matched the lender's accrued interest to the cent at one date, but it is our split and it is the largest supported loan balance shown.
• The 14-day committed-outflow figure of $10,043.48. Arithmetically clean and conceptually the weakest number here, because two of its inputs do not exist. The north-star figure inherits that in full.
• Treating the $90.88 reserve as measured without opening the 2026-08-31 screenshot myself.
• Attributing the Aug 23 low of $187.43 to timing rather than anything structural. One month of data supports the observation, not the explanation.

5 · Additional areas worth attention

Beyond the standing programme. These supplement 07; they replace no part of it.

• Additional — 11214 vs 11218. The chart and the workbooks disagree on the Invoiced-deferred account number, and the conflict sits inside the August import file.
• Additional — card due dates and minimums as a scope question. The north-star metric the client asked for cannot be completed without them, while AP and card management are out of scope. Engagement-lead call, not a data-capture task.
• Additional — Kapitus workbook status line for payment #51. It reads “Processing / ACH hold” while the bank shows it posted; that open question is answered.
• Additional — B6 is out of date for Riffel. Signed note on file, payments observed 8/3 and 9/1. B6 should narrow to Builtwell alone.
• Additional — the weekly Amazon Total Balance capture. A monthly screenshot cannot support a weekly page, and it is the only independent check on 11216.
• Additional — dashboard cadence versus package cadence. This build implicitly answers 06 open item 3 in the affirmative, at a resourcing cost while every close step is manual.

Presentation deviations, stated

• No product-line figure anywhere (A27). No month-on-month or prior-year comparative anywhere; records begin 2026-08-01.
• Card and account references are last-four only. No EIN, no full account numbers, no personal identifiers.
• Headline tiles and chart labels round to whole dollars for reading; every table, waterfall total and build-up carries two decimal places per 03, on the same tab.
• The reference dashboard supplied as a style model uses a two-axis chart. Not reproduced — measures are separated instead.
• No self-assessment of this deliverable's accuracy, and no confidence level in it, is given.