Reporting Foundations

Reconciliation Exception Mart

An executed two-source comparison that applies a period-item key and GBP 25 tolerance before routing missing, duplicate and disputed rows.

Executed reconciliation evidenceOpen image

Source-backed evidence view generated from two included extracts, the executed SQLite comparison, validation results and handover note.

Records behind the view

The checks, outputs and owner actions can be inspected together.

These extracts show the records used to explain the reporting view.

Reconciliation exceptions

The executed comparison separates missing records, value differences and duplicate keys from acceptable matches.

Match key	Ledger	Operations	Variance	Exception class
2026-04:A-104	£1,370	Missing	£1,370	Missing in source B
2026-04:A-421	Missing	£920	-£920	Missing in source A
2026-04:A-900	Missing	£610	-£610	Missing in source A
2026-04:A-207	£2,110	£2,071.50	£38.50	Outside tolerance
2026-04:A-612	£3,150	£3,095	£55	Outside tolerance
2026-04:A-733	Duplicate key	£880	£0	Reporting review

Owner routing and review decision

Each unresolved class has a named owner, state and next action before reconciliation sign-off.

Exception class	Rows	Owner	State	Next action
Missing in source B	1	Operations owner	Owner action	Confirm late or excluded billing record
Missing in source A	2	Finance owner	Owner action	Confirm ledger posting or remove
Outside tolerance	2	Finance owner	Decision	Confirm adjustment treatment
Duplicate key	1	Reporting owner	Review	Remove duplicate before refresh

Reconciliation output

The output separates unresolved exceptions, owner actions and accepted records while retaining the tolerance note.

Output	Rows	Confidence	Review use
Exception mart	6	Review	Reconciliation review
Owner action list	3	Amber	Finance and Operations follow-up
Decision and review queue	3	Review	Finance and Reporting decision
Tolerance summary	2	Ready	Known limitation
Matched records	1	Ready	Downstream reporting

Reconciliation exception view

Ledger and operations differences classified before reconciliation sign-off.

Missing records, amount differences and duplicate keys are separated from acceptable matches so Finance, Operations and Reporting can review the right queue.

Useful forReporting ownersFinance analystsOperations analystsData teams

What is difficult now

A recurring report cannot be signed off when ledger and operations extracts disagree and the match key, tolerance rule or exception owner is unclear.

What needs to be decided

Which ledger and operations records disagree, why do they disagree and which owner must resolve them before reconciliation sign-off?

What this page shows

An executable SQLite comparison of two eight-row extracts, producing nine compared keys, six routed exceptions, a three-row owner action list and a retained run note.

How the work fits together

Two sources are compared using one documented match rule.

The comparison shows which values match, which fall within tolerance and which need an owner to investigate the difference.

01Source

What the work starts with

Eight-row Finance ledger extract
Eight-row operations billing extract
Exception owner-route register

02Prepare

How it is prepared

Executable SQLite source preparation
Period-item comparison and GBP 25 tolerance
Exception classification and owner routing

03Check

Checks applied

Three missing records
Two values outside tolerance
One duplicate key and no owner-route gaps

04Output

What the review receives

Six-row exception mart
Three-row owner action list
Decision queue, tolerance summary and run note

05Handover

Notes for the next update

Verification script retained
Source timing and tolerance documented
Local execution and sample-volume limits stated

Tools used

SQLite
SQL
CSV source extracts
Owner-route register

Skills shown

Source reconciliation
Tolerance design
Exception classification
Owner routing

Why this matters

Missing records, amount differences and duplicate keys are separated from acceptable matches so Finance, Operations and Reporting can review the right queue.

Built from a non-client example dataset. No protected data is used.

Before sign-off

Every difference has a reason, a tolerance decision or an owner.

Confirm the source pair, match key, tolerance rules, exception classes and owners needed before reconciliation sign-off.

01
Eight ledger rows and eight operations rows are compared using a documented period and item key.
02
A GBP 25 tolerance separates two accepted variances from six missing, disputed or duplicate exceptions.
03
Finance, Operations and Reporting actions are recorded beside the reconciliation result and run note.

Reconciliation results

The exceptions that still need an answer before the sources can be signed off.

Keys compared9

Combines eight ledger rows and eight operations rows through the documented period-item key.

Exceptions routed6

Routes three missing records, two values outside tolerance and one duplicate key.

Owner follow-up3 rows

Separates missing records for Finance and Operations action before sign-off.

Tolerance ruleGBP 25

Retains two within-tolerance rows with a review note rather than treating them as exceptions.

Comparison rules

The source pair, match key and limits used in this review.

What is included

Period and item match key
GBP 25 tolerance
Missing record classes
Duplicate key check
Owner action route
Decision queue
Run note

What it can start from

Finance ledger extract
Operations billing extract
Source register
Owner-route register

What this example does not claim

The reconciliation runs locally in SQLite rather than a connected finance or operations system.
The two eight-row extracts demonstrate exception logic, not production volume or close performance.
A live tolerance policy, timing rule and owner route would require agreement.

Related work

Make reconciliation exceptions easier to resolve.

Start with the files, joins and checks that make the current reporting route difficult to trust or maintain.

Discuss a reconciliation route