Cost Allocation & Showback Platform  ·  View 05 of 22  ·  2 · People and journeys

Journey — Close and Publish the Month

Two phases are marked as moments: a wrong reconciliation and a wrong posting are both unrecoverable inside the close.

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Finance controller 28 cost centres Goal — Publish one defensible number per cost centre within five business days of close Trigger — Period close; the last provider invoice has landed Done when — Every cost centre reconciled, frozen, versioned and reportable 1 · Wait for the last export 2 · Reconcile ◆ moment of truth 3 · Freeze 4 · Absorb disputes 5 · Report ◆ moment of truth What they do Watches export status Checks invoice match Reviews remainder Publishes statements Triages disputes Approves restatements Posts to the ledger What the platform gives Per-provider landing state Reconciliation report Remainder by team Freeze with input versions Dispute ledger Supersede, not replace Idempotent posting file How it feels In control Watchful Blocked Where it hurts One provider is late Variance over tolerance Restatement after report Double posting on retry What must be true Incomplete, never short Publication blocked, loudly Frozen in 5 days, p95 3 Both versions retrievable Idempotent re-delivery Journey — A Finance Controller Closes and Publishes the Month Two phases are marked as moments: a wrong reconciliation and a wrong posting are both unrecoverable inside the close. v 1.0 · owner Platform Architecture · date 2026-09

What the controller needs

  • One frozen number per cost centre that reconciles to the provider invoice
  • A number that does not move after it has been reported — or, if it must, moves as a labelled new version
  • An idempotent posting file, because a retried delivery must not double-post

How the platform answers

  • Reconciliation outside 0.1% or $500 blocks publication for that provider and period
  • A late provider publishes the period as visibly incomplete rather than quietly short
  • Restatement supersedes rather than replaces; both versions stay retrievable for 7 years
  • Restatement over 1% or $1,000 of a team's total notifies within one business day

Stated assumptions

  • 0.1% / $500 reconciliation tolerance and the 1% / $1,000 restatement threshold are chosen to be arguable, not measured
  • A 90-day correction window after close
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Solution Architecture v1.0 · Microsoft Azure · Cost & Efficiency Architecture · 2026-0905-journey-close-the-month