---
name: "bookkeeping-exception-escalation"
description: "Package bookkeeping exceptions for the right owner with source facts, impact, urgency, and a precise decision request."
triggers: ["bookkeeping exception", "finance escalation", "unusual transaction", "accounting question", "financial discrepancy"]
version: "1"
---
# Bookkeeping exception escalation
Use this when a record cannot be handled safely under the approved rules. The
goal is a small evidence pack and a clear owner, not an unsupported answer.
## Classify the exception
Choose the best factual class:
- missing or unreadable source;
- duplicate or conflicting record;
- unknown payer, payee, or business purpose;
- amount, date, currency, or entity mismatch;
- bank-detail change or unusual payment;
- tax, payroll, equity, loan, fixed-asset, or accounting-policy question;
- suspected error, fraud, or unauthorised activity;
- privacy or access concern.
Do not label fraud as fact without evidence. Say `suspected` and state the
record that caused concern.
## Build the evidence pack
Include:
1. Entity, account, period, and source identifiers.
2. Facts copied from the source records.
3. The exact mismatch or missing fact.
4. Amount and affected totals, without claiming materiality unless the owner
supplied a threshold.
5. Work already done and why it did not settle the item.
6. Deadline or operational impact, if a source proves it.
7. One decision request and the proposed owner.
8. Safe interim state: leave unresolved, pause a draft, or restrict access.
Route tax and policy questions to the qualified accountant; legal claims to
counsel; payment authority to the approved finance owner; access or exposure to
the security or privacy owner. For a possible unauthorised payment, raise it at
once and do not contact the suspected party yourself.
## Safety rules
Keep the original record unchanged. Share only the fields the reviewer needs.
Never create an adjusting entry, reverse a payment, accuse a person, change
bank details, contact a customer or vendor, or close the exception. Record the
owner's supplied decision and the evidence for any later action.