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ADR 0010: Close Runs and Report Packs

Context

Close must be more than a status toggle on a fiscal period. BooksPlus needs a reviewable process that records what was checked, what blocked close, what was waived, who approved finalization, and which evidence supported the decision.

BooksPlus v2 architecture notes modeled close runs, check snapshots, waivers, approvals, and report packs. Those concepts are reusable for BooksPlus 3 when adapted to the period-driven fiscal calendar rule.

Decision

BooksPlus will model close review around explicit close runs.

A close run evaluates a target financial period for a requested close mode and stores a snapshot of the evaluated checks at that time.

Close report packs must capture or reference the core report and evidence artifacts used at soft close or hard close.

Rules

  • A close run targets one financial period and one close mode.
  • Close checks classify outcomes as blocker, warning, or informational.
  • Hard close must not finalize while blocker-level checks remain unresolved unless an explicit waiver policy allows it.
  • Waivers must reference the target period, close mode, check code, actor, reason, and audit reference when available.
  • Hard-close approval must be a distinct recorded step from hard-close execution.
  • A newer close run may invalidate prior approval for finalization if policy requires current approval.
  • Close report packs must preserve the period, close mode, actor, capture time, status, check summary, and report or evidence references.
  • Any close-generated ledger effect must post through Accounting.

Period-Driven Calendar Rule

Close hierarchy and progress displays must conform to the BooksPlus 3 fiscal calendar model:

  • generated fiscal months and fiscal quarters are direct children of the fiscal year;
  • fiscal quarters are derived from groups of generated fiscal months;
  • months are not nested under quarters.

Parent-period readiness must be evaluated against the actual generated period relationships and close policy, not against an assumed year -> quarter -> month tree.

Consequences

  • Close decisions become reviewable and attributable.
  • Users can distinguish live readiness from a prior close-run snapshot.
  • Waivers and approvals can be tied to the facts reviewed at the time.
  • Close packs can later support audit review without making Close own report rendering, evidence storage, or posting rules.

Binding implementation contract

The Close Run Contract fixes the stable launch values, lifecycle, check catalog, waiver and approval behavior, freshness, protected actions, replay, finalization, reopen, and report-pack coordination governed by this decision.