Statement Reconciler

Statement Reconciler

Table of Contents

• Overview
• Input contract
• The reconciliation identity
• Workflow
• Diagnostics
• Output contract
• Guardrails

Overview

A statement that doesn't reconcile is a statement that hasn't been parsed correctly. This skill enforces the only check that catches every failure mode of the parser at once: opening + Σ(transactions) = closing. When it fails, it diagnoses why — missing transaction, sign flip, double-counted row, rounding from a foreign-currency conversion — so the bookkeeper can fix or escalate before committing dirty data.

Input contract

The caller provides the parser output:

• account_id, period_start, period_end.
• opening_balance_cents, closing_balance_cents.
• transactions — array of {id, date, amount_cents, description_raw}.
• tolerance_cents (default 100 = $1.00).
• account_type — affects sign convention (see below).

The reconciliation identity

For cash and credit accounts:

closing_balance_cents = opening_balance_cents + Σ transactions.amount_cents

Sign conventions:

This skill expects the household-ledger view for cash and credit cards: outflows are negative, inflows are positive. If the parser used the issuer view for a credit card, flip signs before reconciling.

For brokerage / 401k / HSA holdings statements, this skill does not apply (those are point-in-time, not flow). Skip.

Workflow

Reconciliation Progress:
- [ ] Step 1: Confirm account_type is in {checking, savings, credit_card, mortgage}
- [ ] Step 2: Sum signed amount_cents
- [ ] Step 3: Compute computed_closing = opening + sum
- [ ] Step 4: Compute diff = closing − computed_closing
- [ ] Step 5: If |diff| <= tolerance, return ok: true
- [ ] Step 6: Else, run diagnostics
- [ ] Step 7: Emit reconciliation report

Steps 1–5

Trivial. Most statements pass step 5 immediately.

Step 6 — Diagnostics

Walk these checks in order; the first that explains the diff wins.

Diagnostic A — sign flip suspect. If |diff| / 2 matches the absolute value of any single transaction within $0.50, that transaction's sign was likely flipped during extraction. Report: sign_flip_suspect: tx_id_X.

Diagnostic B — missing transaction. If |diff| matches a "Fees" or "Interest" line summary on the statement but no matching individual transaction was extracted, the parser missed the row. Report: missing_transaction_suspect: <amount> <description>.

Diagnostic C — double-counted transaction. If the same (date, amount, description) triple appears twice in the input, and |diff| matches that amount, drop one and re-check. Report: double_counted: tx_id_X.

Diagnostic D — fee/charge omission. If diff is small (≤ $50) and consistent with a typical fee, look for "Service Charge" / "Monthly Fee" / "Foreign Transaction Fee" lines that may have been missed.

Diagnostic E — rounding accumulation. If |diff| ≤ tolerance × N/100 for N transactions, a per-row rounding may have crept in. This is rare with integer cents but possible with foreign-currency lines. Report: rounding_drift_suspect.

Diagnostic F — period mismatch. If period_end does not match the statement's printed closing date, the wrong opening or closing was paired. Report: period_mismatch_suspect.

If no diagnostic fires, return ok: false with diagnostic: "unknown" so the bookkeeper escalates.

Step 7 — Tolerance policy

Default tolerance: $1.00 (100 cents).

Tighten to 0 for credit-card statements where the issuer reconciles to the cent. Loosen to $5 only when explicitly asked, and surface the exact diff so the user knows.

Output contract

{
  "account_id": "acc_chk_001",
  "period_start": "2025-12-15",
  "period_end": "2026-01-14",
  "opening_balance_cents": 1124300,
  "closing_balance_cents": 1247500,
  "transactions_sum_cents": 123200,
  "computed_closing_cents": 1247500,
  "diff_cents": 0,
  "tolerance_cents": 100,
  "ok": true,
  "diagnostic": null,
  "suggestions": []
}

Failed example:

{
  "account_id": "acc_cc_001",
  "period_start": "2025-12-15",
  "period_end": "2026-01-14",
  "opening_balance_cents": 0,
  "closing_balance_cents": -284300,
  "transactions_sum_cents": -283100,
  "computed_closing_cents": -283100,
  "diff_cents": -1200,
  "tolerance_cents": 100,
  "ok": false,
  "diagnostic": "missing_transaction_suspect",
  "suggestions": [
    {
      "type": "missing_transaction",
      "expected_amount_cents": -1200,
      "hint": "statement summary lists 'Foreign Transaction Fee $12.00' but no transaction extracted with that amount",
      "action": "re-parse PDF page 3, look for fee line"
    }
  ]
}

Guardrails

• Never silently widen the tolerance. If the diff exceeds tolerance, the reconciler must fail the check — the bookkeeper agent decides whether to escalate or re-parse.
• Never commit a non-reconciling statement. The bookkeeper agent must hold the data until reconciliation succeeds. Failing reconciliation creates a reports/alerts/ entry, never a silent drop.
• Brokerage / 401k / HSA / tax forms are out of scope. Holdings statements and tax forms do not have a single closing-balance identity; they have other consistency checks owned by their respective agents.
• Idempotency. Calling the reconciler twice on the same input produces the same output.
• Useful diff sign. A negative diff_cents means the computed closing is higher than reported (i.e., we have transactions explaining more cash than the statement says exists) — usually a missing inflow or a wrong-signed outflow.