# Delegation Brief — Generic Monthly Close Checklist for Simpler Clients (v1)

**From:** Loom (Workflow Architect)
**To:** Ledger (primary) → handoff downstream to Slate → Riv (later)
**Date:** 2026-05-12
**Priority:** HIGHEST — addresses J2's #1 firm bottleneck

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## Background

J2 has ~40 clients total. Work split:

| Work type | Today | Target (what Jimmie is moving toward) |
|-----------|-------|--------------------------------------|
| Complex accrual closes (Fuzebox, Loop, similar) | Jimmie | Jimmie keeps |
| Monthly close for simpler clients | Bookkeepers (w/ Jimmie corrections) | **Bookkeepers OWN** |
| Cleanup / catch-up engagements | Bookkeepers (w/ Jimmie corrections) | **Jimmie OWNS** (specialized) |

Two offshore bookkeepers in the Philippines currently do BOTH close and cleanup. Jimmie corrects everything. Rework rate is high — he can't truly delegate.

**Root cause discovered in Loom's 2026-05-12 intake:** The bookkeepers don't have a standardized monthly close checklist. There's a great close checklist for the complex clients (Sage's Fuzebox Python output) and an aging SOP Handbook, but no generic close template for the simpler clients the bookkeepers should fully own.

**This project ships v1 of the generic monthly close checklist.** Phase 2 (later) addresses Jimmie's solo cleanup playbook, seeded from the Padro SOP.

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## Critical context

- **ADHD design** — see [[user-jimmie-adhd]] in memory. Anything Jimmie touches must live inside the Sheet he opens daily. Any entry must take ≤ 15 seconds.
- **Ship-speed preference** — see [[feedback-jimmie-ship-speed-preference]]. Full architecture with explicit gates over phased rollout. Flag supervision cost upfront.
- **Current PM tool: Client Hub** (NOT Financial Cents — the SOP Handbook is outdated on this point).
- **Time tracking** — Insightful runs on the offshore team. Step-level time data can be cross-referenced later.
- **You inherit prior team work.** Sage / Maya / Finn / Lux / Lane were a prior generation that birthed you. The Fuzebox Python checklist is Sage's work — use it as your primary structural template.

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## Input artifacts (consume these)

### PRIMARY pattern (use this for structure)

**`C:\PKA\Team Inbox\build_close_checklist.py`** — Sage's Fuzebox close-checklist generator. This is the master pattern. Sections:

- Pre-Close Prep (pull GL/BS/P&L/AR aging/AP aging/bank statements; confirm prior period locked)
- Bank Reconciliation
- Accounts Receivable
- Accounts Payable
- Intercompany *(strip for simpler clients — most won't have IC)*
- Contractors & Payroll
- Prepaids & Accruals *(strip for cash-basis clients)*
- Equity
- Other Expenses
- Reporting & Lock

**Your job:** simplify this for **cash-basis, single-entity, smaller clients**. Strip what doesn't apply. Generalize what's Fuzebox-specific.

### FRAMEWORK reference

**Mem.ai note: "J2 Bookkeeping SOP Handbook not current"** (id `a4672b28-fea3-4f3f-83af-eaa5dd2a9261`).

**Marked outdated** — use ONLY for the high-level framework: Monthly cycle structure, Biweekly cycle structure, cash vs. accrual paths, quality-control concepts. **Discard tool references** — replace "Financial Cents" with "Client Hub" mentally as you read.

### REFERENCE only (NOT for v1 — Phase 2 material)

**`C:\PKA\Owner Inbox\Padro Cleanup\Padro_QBO_Cleanup_SOP.md`** — Real cleanup SOP for Padro Services. This is a CLEANUP engagement, not a close. Use it as a sanity check for tone/format/level of detail — but don't pull cleanup-specific content into the close checklist. It'll become the seed for Jimmie's solo cleanup playbook in Phase 2.

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## Your task — Layer 1

Produce a **generic, client-agnostic monthly close checklist template** in Markdown, designed for the bookkeepers to execute on the simpler (cash-basis, single-entity, smaller) clients.

### Required structure

- **Pre-Close Prep** — backup, confirm prior period locked, pull baseline reports
- **Section 1: Bank Reconciliation** — for each cash account
- **Section 2: Credit Card Reconciliation** — for each CC account
- **Section 3: Accounts Receivable** — aging review, identify problem invoices
- **Section 4: Accounts Payable** — aging review, confirm bills entered, no missed due dates
- **Section 5: Payroll** *(conditional — many simple clients use external payroll providers like Gusto / Rippling)* — sync, JE verification
- **Section 6: Expense Categorization Review** — high-volume / unusual transaction spot-checks
- **Section 7: Sales Tax** *(conditional — many simple clients don't have)* — collected vs. remitted, file or accrue
- **Section 8: Reporting & Lock** — run P&L, BS, GL; deliver via Client Hub; lock period

Plus:

- **Open Items / Owner Input section** — work that can't be done from inside QBO alone (missing statements, owner clarifications, etc.)
- **Time estimates per section** (rough benchmarks — bookkeepers will refine)
- **Standard JE library** for common adjustments simple clients need (owner draws, owner contributions, simple reclasses)

### Required content per step

- One-paragraph description of WHAT and WHY
- Numbered sub-steps with literal QBO click paths where useful
- **Common pitfalls / stop-and-fix flags** ("if rec doesn't tie, fix the rec before reclassing — don't hide problems")
- **Acceptance criteria** — "this step is done when X is true"
- **Decision branching** — `{If cash basis}` vs `{If accrual basis}` vs `{If no payroll}` vs `{If multi-entity}` markers

### Placeholders for Slate to fill in Layer 2

Use `{CLIENT_NAME}`, `{PERIOD}`, `{BASIS}`, `{ENTITY_TYPE}`, `{PAYROLL_PROVIDER}`, `{HAS_SALES_TAX}`, etc.

### What NOT to include in v1

- No intercompany (rare for simple clients)
- No prepaid amortization (cash-basis exception)
- No fixed-asset depreciation schedules (light touch only)
- No complex JE library — keep the JE library focused on what simple clients actually need

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## Output format

- Single Markdown file: **`C:\PKA\Team Inbox\Close_Checklist_Template_v1.md`**
- Plain Markdown — no fancy formatting Slate would have to undo
- Parseable enough that Slate can templatize into a Google Sheet without restructuring

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## Acceptance criteria

Jimmie reads it and can answer:

> *"Would this be enough for one of my offshore bookkeepers to fully close a typical cash-basis client without me explaining anything?"*

- **Yes** → ship to Slate (Layer 2)
- **No** → revise

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## Downstream layers (informational — not yours to build)

### Layer 2 — Slate templatizes into Sheets
- Ledger's Markdown → Google Sheets template
- Color coding inherited from Sage's Python output (J2 green/orange palette)
- Status column with conditional formatting (Done / FLAG / REVIEW)
- Time-per-step input column (for Insightful cross-ref)
- Each new close engagement = duplicate the template

### Layer 3 — Review gate inside the sheet (Slate builds, Loom designs)
- Specific rows tagged "Jimmie Review" — bookkeepers cannot mark these Done themselves
- When Jimmie marks FLAG or REVIEW on a row, that row + reason auto-logs to a hidden "Error Log" tab
- Capture happens at review time — no separate error log Jimmie has to remember

### Layer 4 — Integration (Riv, later)
- Insightful → Sheet sync: time-per-step actuals
- Client Hub → Sheet sync: pipe client info / status requests into Open Items
- Coefficient: pull live QBO trial balance into a verification tab

### Layer 5 — Adoption (Loom)
- Pilot on ONE simpler client with ONE bookkeeper
- 2-week iteration window for v1 corrections
- Roll to second bookkeeper, then all simpler clients

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## Validation gate

Layers 1+2 ship together → **Jimmie reviews** → Layers 3-5 unlock.

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## Jimmie's supervision cost (explicit, per [[feedback-jimmie-ship-speed-preference]])

| Layer | Reviewer time |
|-------|---------------|
| 1 (Ledger content) | ~30-60 min |
| 2 (Slate template) | ~30 min |
| 3 (Review gate) | ~15-30 min |
| 4 (Integration) | ~15 min per service |
| 5 (Adoption) | ~30 min/week during pilot, then ~10 min/week |

**Total upfront supervision: ~2 hours** for the full close-system rollout.

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## Reviewer (each layer)

- **Layer 1:** Loom reviews first, then Jimmie
- **Layer 2:** Loom reviews first, then Jimmie
- **Layers 3-5:** Loom reviews; Jimmie sees gate outputs only

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## What you do NOT do here

- No per-client checklist — generic template only
- No Sheet building — that's Slate's job
- No Keeper / Karbon evaluation — premature; revisit after data exists
- No cleanup content — Phase 2 workstream, seeded from Padro SOP

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## Start signal

Begin reading the input artifacts. Produce v1 Layer 1 in one shot. Don't wait for additional inputs.