---
id: ADR-ACC-REC-009
title: 'Readiness Is Assessed Inside the Close Transaction, One Finding per Problem'
product_area: accounting
module: reconciliation
revision: 2
status: proposed
design_intent: confirmed
source_sha:
  services-accounting: f47cb263875bbc0c5640fba7dae6785ec32695f8
  react-console: baf6dae382d6f41dce976c7f848667ccc37e076f
decision: >-
  Evaluate reconciliation within the close caller’s transaction and report a
  principal finding with its associated records.
constrains:
  - DOM-ACC-REC-005
  - WF-ACC-REC-011
  - SVC-ACC-REC-reconciliation
  - SCR-ACC-REC-007
  - RESP-ACC
origin: >-
  Andrew, 2026-10-16 (one finding per problem); ACCT-M8 plan §1 and D10,
  approved 2026-10-22; architecture §15.1
alternatives:
  - option: Build a separate reconciliation close mechanism.
    why_not: Close already owns period decisions and retained closing evidence.
  - option: Use a detached preview as binding close evidence.
    why_not: Preview can become stale before the close executes.
  - option: Report every affected record as a separate concern.
    why_not: >-
      One unresolved issue could appear repeatedly across payout, explanation
      and exception records.
consequences:
  - Traveling funds are reported without becoming blockers.
  - >-
    Period locks coordinate participating posting changes with close, but do not
    freeze every assessed record.
  - Reconciliation retains no assessment; Close owns the final snapshot.
supersedes: []
evidence:
  - >-
    services-accounting at f47cb263:
    modules/reconciliation/services/close-readiness/assess-period.ts;
    modules/fiscal-close/services/readiness/evaluate-readiness.ts;
    docs/reconciliation/architecture.md §15.
---
# Readiness Is Assessed Inside the Close Transaction, One Finding per Problem

## Context

Close consumes one assessment of unfinished reconciliation rather than reproducing its checks.

## Decision

Evaluate reconciliation within the close caller’s transaction and report a principal finding with its associated records.

## Alternatives Considered

Build a separate reconciliation close mechanism. Close already owns period decisions and retained closing evidence.

Use a detached preview as binding close evidence. Preview can become stale before the close executes.

Report every affected record as a separate concern. One unresolved issue could appear repeatedly across payout, explanation and exception records.

## Consequences

Traveling funds are reported without becoming blockers. Period locks coordinate participating posting changes with close, but do not freeze every assessed record. Reconciliation retains no assessment; Close owns the final snapshot.