{"id":"fpa-board-memo-conflicting-revenue-sources","audience":"executives","category":"finance-work","track":"finance","technique":"grounding","level":"advanced","title":"Write a board pre-read when two revenue numbers disagree","free":false,"task":"You're drafting a pre-read memo for the board. Write a prompt for plain text with exactly four headings, each on its own line, in this order: Headline, Numbers, Open item, Board ask. The final close pack is the source of record. Do not use the sales dashboard as revenue; list the difference as an open item with its amount. Do not repeat the growth rate from the draft commentary. The Board ask is only that the board note the numbers. Under 150 words.","materialLabel":"Source material (attached to your prompt automatically)","material":"Q3 2026 SOURCES\n\nFinal close pack (approved by Controller, Nov 4):\n- Revenue: $12.4M (Q3 last year: $11.0M)\n- Cost of revenue: $4.8M\n- Operating expenses: $6.1M\n\nSales dashboard (live CRM report): \"Q3 revenue $12.9M\". Footnote on dashboard: includes $0.5M of signed contracts whose service starts in Q4.\n\nDraft management commentary (written Oct 30, before close): \"Revenue grew 17% year over year to $12.9M.\"\n\nGross margin and operating income in the close pack are calculated by finance from the figures above, with no adjustments. The pre-read goes to eight directors on Nov 9 and the board meets Nov 18. The Controller approved the pack after the sales dashboard was last refreshed.\n\nCFO note: reconciling the dashboard to the ledger is on the CFO's list for the Nov 18 meeting.","rules":[{"type":"plainText"},{"type":"maxWords","max":150}],"promptHints":[{"label":"Names the four headings","patterns":["headline","numbers","open item","board ask"]},{"label":"Names the source of record","patterns":["close pack","source of record"]},{"label":"Handles the conflicting figure","patterns":["dashboard","12\\.9","difference"]},{"label":"Asks for math","patterns":["growth","margin","show"]},{"label":"Caps length","patterns":["\\d+\\s*words","under \\d+"]}],"mistakes":[{"title":"Taking the bigger number","why":"The AI uses $12.9M or 17% from the dashboard or draft.","fix":"Say: \"Use the final close pack only.\"","checks":["r1","r2"]},{"title":"Burying the conflict","why":"The AI blends the sources without flagging the gap.","fix":"Add: \"List the $0.5M difference under Open item.\"","checks":["r2"]},{"title":"Missing math","why":"The AI states margin and growth with no check.","fix":"Add: \"Show growth as $1.4M / $11.0M and margin as $7.6M / $12.4M.\"","checks":["r1"]},{"title":"Wrong structure","why":"The AI invents extra sections or bold headings.","fix":"Say: \"Exactly four plain headings in this order.\"","checks":["r0"]},{"title":"Markdown extras","why":"The AI adds bold labels, headings and a closing note.","fix":"Say: \"Plain text, no bold. Output only the lines asked for.\"","checks":["plainText"]},{"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":"When two sources disagree, pick the one of record, show your math, and put the other number in an open item.","rubricLabels":["The four headings Headline, Numbers, Open item and Board ask appear on their own lines in that order","Headline gives revenue of $12.4M and growth of 12.7% ($1.4M on $11.0M); Numbers shows gross margin 61.3% ($7.6M / $12.4M) and operating income $1.5M","Open item names the $12.9M dashboard figure and the $0.5M difference, says the CFO is reconciling it, and the memo never calls $12.9M or 17% the revenue or growth figure"]}