Financial Statement Note Disclosure Consistency Checker
Description
Compare current-year note disclosures to trial balance, prior-year notes, OMB/Treasury requirements, and narrative changes.
AI / analytics pattern
RAG + numerical consistency checks
Automation level / stage
human-in-the-loop analytics
Expected benefit
High-value DoD FM productivity, auditability, data-quality and control improvement.
Audit / financial statement impact
All principal statements and notes
Controls / human review
Human approval required before posting, payment, denial, personnel action, or official audit response; model validation; drift monitoring; exception sampling; full prompt/data/output logging.
Data needed
DDRS-B, DDRS-AFS, UTB/ATB, GTAS, financial statement compilation packages; transaction history; audit evidence; reference data; control requirements.
Possible metrics
dollars impacted; exceptions resolved; aged balance reduction; cycle time; NFR closure; audit sample pass rate
MVP scope
Build as a controlled pilot using one Component/process, read-only dashboards, and documented human signoff.
Related material weakness / control objective
Financial reporting internal controls; reduction of unsupported adjustments