month-end-close

# Month-End Close

> **Portability:** 3 stdlib scripts, no network, no ERP connection. Export CSV or JSON; the scripts plan, prove and gate.
> **Not accounting or audit advice.** Thresholds and aging limits are your policy; the scripts make you state them.

A slow close is rarely slow everywhere. One chain of dependent tasks sets the
close date, reconciliations "agree" without a proof, and flux review accepts
"timing" as a reason. Each script attacks one of those.

## Workflow

```bash
# 1 - Calendar: dependency order, critical path, owners, reviewers, load.
python scripts/close_calendar_planner.py --plan close_plan.json
# 2 - Reconciliations: match, prove, age. One run per account.
python scripts/reconciliation_matcher.py --gl gl_cash.csv --source bank.csv \
  --gl-balance 52708.60 --source-balance 47144.72 --as-of 2026-10-31 --preparer Sam --reviewer Lee
# 3 - Flux: every material change needs a quantified, evidenced explanation.
python scripts/flux_analyzer.py --input tb_compare.csv --pct 10 --abs 10000 --reviewer Lee
```

**Step 1** schedules each task as soon as its predecessors finish, then checks
the plan against people: one person booked for 1.5 days on WD1 is a plan that
…