Month-End Close — independently scanned and version-tracked by SaferSkills.
SaferSkills independently audited Month-End Close (Agent Skill) and scored it 100/100 (green). The audit ran 55 deterministic rules across Security, Supply Chain, Maintenance, Transparency, and Community; it found 0 high-severity and 0 lower-severity findings. The full rule-by-rule trace and per-finding evidence are below. Free, methodology-open.
Findings & checks · 0 flagged
Every scanned point with the score it earned and what moved between them.
First recorded scan — no prior version to compare against.
The primary manifest — the file an agent reads to learn what this artifact does.
A fast, clean close is the result of consistent preparation, not heroics at deadline. This skill walks through the close sequence with hard checkpoints so nothing slips and the books reflect economic reality.
Before the period ends, confirm sub-ledger cutoffs with AP, AR, payroll, and inventory. Distribute a close calendar with hard deadlines for each team. Pre-build recurring journal entry templates (depreciation, prepaid amortization, deferred revenue release) so Day 1 is execution, not drafting. Flag any unusual transactions from the period for senior review.
Post all recurring and standard journals first. Order matters: payroll accruals, then depreciation, then prepaid releases, then deferred revenue, then one-time items. Each entry must carry a preparer, reviewer, and source document reference. Lock sub-ledgers (AP, AR, inventory) before any G/L reconciliation begins.
Reconcile every balance sheet account, not just cash. Priority order: bank accounts (tie to bank statement), intercompany balances (zero-sum across entities), AR aging (match to G/L control), AP aging (match to G/L control), fixed asset roll-forward, prepaid schedule, accrued liabilities schedule. Flag any variance over your materiality threshold for explanation before moving on.
Run a P&L flux: compare each line to prior month and prior year same month. Any variance above 10% or your materiality floor needs a one-line explanation. This is not a memo exercise — it is error detection. Unexplained swings almost always indicate a misposted entry or missed accrual.
Controller or CFO reviews the flux pack and reconciliation sign-off sheet. No adjustment after lock without a documented correcting entry. Post the trial balance to your reporting tool. Distribute the close package to stakeholders with a summary of any significant items.
Do not skip the sub-ledger lock step — late invoices posted after reconciliation are the leading cause of restatements. Do not carry forward unreconciled variances with a note to fix next month. Require same-day correction. Accruals should be estimated from actuals (vendor invoices in transit, payroll days worked), never rounded guesses.
~30 seconds. Free. No account. Every finding cites a rule and a line of evidence.