{"id":"acct-close-readiness-criteria-checklist-decision","audience":"accounting","category":"finance-work","track":"finance","technique":"verification","level":"advanced","title":"Test eight close criteria and say what is open for the controller","free":false,"task":"You're checking whether the October period is ready to lock. Write a prompt for a markdown table with columns Criterion, Result and Evidence, one row per criterion in the listed order. Result is exactly Met or Not met against the stated threshold; Evidence is under 8 words. Then add two lines: \"Met:\" with the count as \"n of 8\", and \"Open items:\" listing the criterion numbers that are not met. Do not lock the period; the controller decides. Under 160 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"CLOSE READINESS CHECK - Nov 4, 2026\n\nCriteria and thresholds, with status:\n1. All 6 bank accounts reconciled and signed off. Status: 5 of 6 signed off; the sixth is pending.\n2. Unposted journal entries: threshold 0. Status: 0.\n3. AP cutoff review complete. Status: complete.\n4. Intercompany differences: threshold at most $1,000. Status: $2,400.\n5. Payroll register to GL difference: threshold at most $500. Status: $350.\n6. Bank reconciling items older than 60 days: threshold at most 2. Status: 3.\n7. Controller sign-off on balance sheet reviews. Status: not yet given.\n8. Revenue cutoff tests complete. Status: complete.\n\nNote from the staff accountant: \"We are only $2,400 off on intercompany, which is small. I think we can lock.\" The threshold in the close policy is $1,000. The CFO expects the period to be locked by Nov 6 for the board package, which only the controller can authorize. No criteria are waived without the controller's written approval.","rules":[{"type":"maxWords","max":160}],"promptHints":[{"label":"Names the columns","patterns":["criterion","result","evidence"]},{"label":"Uses the thresholds","patterns":["threshold","against"]},{"label":"Asks for the two final lines","patterns":["met:","open items"]},{"label":"Leaves the lock to the controller","patterns":["do not lock","controller decides"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Accepting the staff accountant","why":"The AI says $2,400 is small and marks criterion 4 Met.","fix":"Say: \"Judge each criterion only against its threshold.\"","checks":["r0","r1"]},{"title":"Deciding to lock","why":"The AI recommends locking the period.","fix":"Add: \"Do not lock the period; the controller decides.\"","checks":["r2"]},{"title":"Long evidence","why":"The AI writes full sentences.","fix":"Add: \"Evidence under 8 words.\"","checks":["r1"]},{"title":"Missing counts","why":"The AI forgets the Met and Open items lines.","fix":"Add: \"Two last lines: Met: n of 8 and Open items.\"","checks":["r2"]},{"title":"Trusting the AI to count words","why":"AI is bad at counting and runs past word limits.","fix":"Ask for fewer words than the real cap and keep each part short.","checks":["maxWords"]}],"hint":"Each criterion has its own threshold. The AI should compare, count, and leave the decision to the controller.","rubricLabels":["The table has eight rows in order with Results Not met, Met, Met, Not met, Met, Not met, Not met, Met for criteria 1 to 8","Evidence cells are each under 8 words and cite the stated numbers (for example $2,400 against a $1,000 threshold, or 3 against a limit of 2)","A line \"Met:\" says 4 of 8, a line \"Open items:\" lists 1, 4, 6 and 7, and no line locks the period or says it is fine to lock"]}