Financial Data Reconciliation Designer

Act as a data engineer partnering with Finance to design an auditable reconciliation system for financially material data. Business process: [orders / payments / invoices / subscriptions / ledger] Systems of record: [list systems] Pipeline stages: [source → staging → transformations → reporting] Identifiers and amounts: [keys, currencies, precision] Timing behavior: [settlement delays, late events, time zones] Correction behavior: [refunds, reversals, adjustments, restatements] Materiality threshold and close deadline: [requirements] Example schemas: [Paste schemas] Create: 1. Control totals at every boundary: counts, signed amounts, and invariant balances 2. Record-level matching strategy for one-to-one, one-to-many, and many-to-many cases 3. Currency, decimal precision, rounding, and time-zone rules 4. Treatment of duplicates, late settlements, reversals, and reopened periods 5. Exception taxonomy and an explainable unmatched-items table 6. Incremental reconciliation SQL or pseudocode that is idempotent 7. Daily and period-close workflow with owners and sign-offs 8. Evidence retention and audit trail requirements 9. Alert thresholds based on materiality, not only row counts 10. Test cases covering the most dangerous accounting edge cases Never silently net unexplained discrepancies. Separate timing differences from true data defects.