# Audit Ready Reporting Pack

> The audit-ready reporting pack standard for any Chwezi-grade entity. Defines the minimum reports, their content, the drilldown chain, the auditor-export index, the print fidelity, the sign-off, and the release governance. Use whenever a software system, SRS, SDS, test plan, proposal, or business plan involves financial statement preparation, monthly management accounts, donor reports, statutory reports, audit-ready exports, or external audit support.

- Skill: `peterbamuhigire/audit-ready-reporting-pack` (Agent Skill, multi-file: 4 files)
- Install (CLI): `npx skillmds@latest add peterbamuhigire/audit-ready-reporting-pack`
- Raw SKILL.md: https://api.skillmd.com/api/skills/peterbamuhigire/audit-ready-reporting-pack/raw
- Safety review: pending
- Works with: Claude Code, Claude.ai, OpenAI Codex
- Category: Security
- Author: peterbamuhigire (https://skillmd.com/u/peterbamuhigire)
- Updated: 2026-09-17
- Page: https://skillmd.com/skills/peterbamuhigire/audit-ready-reporting-pack

---


# Audit-Ready Reporting Pack

## Overview

Every entity in scope produces a release-grade reporting pack at month-end and an enhanced pack at year-end. The pack supports management decision-making, statutory filing, and external audit. Every figure is drillable to its source; every page prints correctly; every release carries reviewer sign-off.

## Required first reads

- `doctrine/accounting-finance-doctrine.md`
- `doctrine/references/chart-of-accounts.md`
- `doctrine/references/print-fidelity.md`
- `doctrine/references/required-patterns.md`
- `month-end-and-year-end-close-playbook` SKILL
- `finance-ui-pattern-library/references/print-stylesheet-template.md`

## Pack contents — monthly

| # | Report | Purpose |
|---|---|---|
| 1 | Trial balance (summary and detail variants) | TB by account, opening / movement / closing. |
| 2 | GL detail by account | Every line in the period. |
| 3 | Journal listing by period | Every posted journal with status. |
| 4 | Statement of Financial Position | Snapshot at period end, with comparative. |
| 5 | Statement of Comprehensive Income | Period and YTD, with comparative. |
| 6 | Statement of Changes in Equity | Period movements. |
| 7 | Statement of Cash Flows | Direct or indirect; entity-policy. |
| 8 | AR ageing | By customer with ageing buckets. |
| 9 | AP ageing | By supplier with ageing buckets. |
| 10 | Inventory valuation | By item, location, valuation method. |
| 11 | Fixed-asset register and depreciation schedule | Asset detail, accumulated depreciation. |
| 12 | Payroll register-to-GL reconciliation | Gross, deductions, net per employee; GL tie-out. |
| 13 | Bank, POS, cash drawer, mobile-money reconciliation evidence packs | Per `bank-and-mobile-money-reconciliation`. |
| 14 | Tax pack (VAT, PAYE, WHT, NSSF) | Return-ready data with source mapping. |
| 15 | Management accounts | KPI dashboard, variance commentary, contribution-margin and dimension cuts. |
| 16 | Donor / grant utilisation | Where applicable, per restriction. |
| 17 | Auditor export index | Cross-reference table. |

## Pack contents — year-end additions

| # | Addition |
|---|---|
| 18 | Notes to the financial statements (per IFRS for SMEs Section 8 or full IFRS) |
| 19 | Significant accounting policies note |
| 20 | Critical judgements and estimates note |
| 21 | Related-party disclosures |
| 22 | Post-balance-sheet events log |
| 23 | Going-concern assessment |
| 24 | Provisions roll-forward |
| 25 | Income tax reconciliation (effective rate to statutory rate) |
| 26 | Deferred tax computation |
| 27 | PPE roll-forward |
| 28 | Inventory NRV testing |
| 29 | Allowance for doubtful debts methodology |
| 30 | Audit-request log (status during audit) |

## Drilldown chain

Every figure on every report is drillable. The chain is consistent:

```
Report line → CoA account → Journal → Journal line → Source document → Evidence file → Audit-log entry
```

The drilldown affordance is mandatory on web and mobile, and the PDF / printed report contains a section ID enabling cross-reference into the auditor export.

## Auditor export index

The auditor export is a single bundle:

```
audit-export-<entity>-<YYYY-MM>/
├── 00-index.md
├── 01-trial-balance.csv
├── 02-gl-detail.csv
├── 03-journal-listing.csv
├── 04-financial-statements.pdf
├── 05-ar-detail/
├── 06-ap-detail/
├── 07-inventory/
├── 08-fixed-assets/
├── 09-payroll/
├── 10-reconciliations/
│   ├── bank/
│   ├── mobile-money/
│   ├── pos/
│   └── card/
├── 11-tax/
│   ├── vat/
│   ├── paye/
│   ├── wht/
│   ├── nssf/
│   └── income-tax/
├── 12-management-accounts.pdf
├── 13-donor-grants/
├── 14-source-documents/         # PDFs, images, structured files
├── 15-audit-log.csv
└── manifest.yaml
```

`manifest.yaml` records: entity, period, framework, preparer, reviewer, approver, release state, doctrine version, quality-gate manifest, hash of every file.

## Print fidelity

Every report has a print stylesheet per `doctrine/references/print-fidelity.md`. Mandatory printed elements:

- Entity name, TIN, address, period, framework.
- Page X of Y on every page.
- Money triplet (net / tax / gross) preserved where applicable.
- Status chips with text labels (no colour-only signals).
- Sign-off boxes on the last page of every audit-relevant report.
- 60 × 60 mm stamp area on the cover of every audit-relevant report.
- `DRAFT` watermark while status is pre-sign-off.

## Sign-off

| Report group | Preparer | Reviewer | Approver |
|---|---|---|---|
| TB / GL / journal listing | Accountant | Controller | — |
| Financial statements | Accountant | Controller | CFO / Directors (year-end) |
| AR / AP / Inventory / FA / Payroll | Accountant | Controller | — |
| Reconciliation evidence packs | Accountant | Controller | — |
| Tax pack | Accountant | Tax Reviewer + Controller | — |
| Management accounts | Controller | CFO | — |
| Donor / grant pack | Controller | CFO (or grant manager) | — |

Sign-off recorded in the audit log with role, name, timestamp, and report version.

## Release governance

A pack is `released` after Controller sign-off and after all caveats are resolved or formally waived. A year-end pack is `released` after Director sign-off. Once released, the pack is immutable: subsequent corrections become prior-period adjustments per Section 10 / IAS 8.

## Reporting-quality learning gate

At each release, sample report lines across financial statements, management accounts, donor/grant outputs, tax packs, and reconciliations. Record whether each line drills to source, agrees to the ledger/control account, preserves net/tax/gross meaning, prints correctly, carries the right period/status, and has the required reviewer evidence. Track repeat defects and reviewer questions as a learning register.

Use a PDCA/QC Story improvement card for material defects: problem, baseline, root cause, countermeasure, owner, target, guardrail, re-performance, result, residual risk, and standardisation. Never improve report speed by removing drilldown, immutable release, sign-off, segregation of duties, or current-source verification. A capped audit is `min(raw score, 65)` and its remediation plan must target 95/100.

## Acceptance evidence

- Pack content list complete per the table above.
- Print preview validated for every report.
- Drilldown chain validated by random sample (auditor walks five figures back to source).
- Sign-off audit-log entries present.
- Quality-gate manifest attached.

## Forbidden patterns

- Reports without a print stylesheet (blocker).
- Summary figures without drilldown (blocker).
- Released pack edited in place after release (use prior-period adjustment).
- Auditor export missing the index or the audit-log CSV.
- PDF exports re-rendered as image (loss of text searchability).

## Files

- `SKILL.md`.
- `references/notes-templates.md` — note templates for IFRS for SMEs and full IFRS.
- `references/auditor-export-format.md` — full file-format spec.
- `examples/may-2026-monthly-pack.md` — worked example pack manifest.

Last reviewed: 2026-05-12. Next review due: 2026-11-12.

## Prerequisites

- Load `doctrine/accounting-finance-doctrine.md` before applying this skill.
- Load `governance/finance-accounting-quality-gate.md` when the output is a release, client artefact, SRS, SDS, proposal, business plan, or implementation plan.
- Use `doctrine/source-register/` for final statutory, tax, payroll, FX, EFRIS, eTIMS, or authority-template values.

## Inputs

| Artifact | Produced by | Required? | Validation |
|---|---|---|---|
| Finance context map | `finance-module-audit` | Required | Entity, framework, jurisdiction, modules, users, and deployment context are named. |
| Doctrine baseline | Doctrine owner | Required | Doctrine version and reporting framework are stated. |
| Source-register snapshot | `tax-statutory-source-register-and-country-packs` | Required for final statutory output | Entries are `verified-current` or reviewer-approved `verified-with-caveat`. |
| Ledger/posting context | `ledger-posting-engine-core` | Required when postings are affected | Posting boundary, CoA mappings, control accounts, dimensions, and period state are known. |

## Outputs

| Artifact | Consumed by | Acceptance evidence |
|---|---|---|
| Skill-specific decision record | Implementer, reviewer, quality gate | Scope, assumptions, chosen treatment, rejected alternatives, and caveats are recorded. |
| Implementation or workflow contract | Software, SRS, SDS, proposal, or business-plan engine | Contract names inputs, outputs, controls, evidence, and failure conditions. |
| Acceptance evidence | Finance quality gate | Tests, fixtures, examples, source links, reviewer sign-off, or evidence-pack references are present. |
| Plain-language explanation | Client, owner, manager, operator | Business meaning is stated before technical accounting treatment where client-facing. |

## Decision Rules

- Prefer IFRS for SMEs for typical SME entities unless full IFRS, local law, donor requirements, or client policy requires otherwise.
- Treat every money-touching workflow as ledger, control, reconciliation, evidence, and reporting scope.
- Do not finalize statutory values without source-register support and reviewer status.
- Use business-language output for operators and accountant-language output for ledger, reporting, and audit users.
- Escalate uncertain framework, tax, or statutory interpretations to the required reviewer role instead of presenting them as final.

## Acceptance Evidence

- Inputs and outputs above are present or explicitly marked not applicable.
- Relevant quality-gate blockers have been checked and no blocker remains unresolved.
- Examples or fixtures cover at least one happy path and one failure or caveat path for this skill's domain.
- Reviewer role, review date, and open caveats are recorded for release-grade artefacts.

## Anti-Patterns

- Treating draft planning assumptions as final statutory or accounting facts.
- Hiding tax, payroll, FX, or authority-template caveats in prose instead of source-register state.
- Producing technically correct accounting output without a plain-language layer for non-accountant users.
- Closing a remediation or implementation item without observable evidence.

## Required References

- `doctrine/accounting-finance-doctrine.md`.
- `governance/finance-accounting-quality-gate.md`.
- `docs/reference-manifest.md` for declared reference states.
- Domain-specific references listed earlier in this skill.

## Examples

- Include at least one normal workflow example for this skill's domain.
- Include at least one exception, rejection, reversal, stale-source, or reviewer-caveat example where the domain can fail.

## Review Metadata

Last reviewed: 2026-05-15. Next review due: 2026-11-15.