Finance
Approvals
Acting as Sarah Thompson, Senior FP&A Analyst (fictional persona). Self-approval is blocked, and comments are required for rejections, returns, reassignments, high-risk approvals and security exceptions.
Nothing in this queue for the current persona.
Approval brief — JE-2026-09161
Everything the approver needs in one place.
Business purpose
Record the incremental media rights obligation for September 2026 in line with the approved rights amortization methodology.
Amount
$12,840,000.00
Historical comparison
$9,042,253.00 average · 42% variance
Risk score
82High
Preparer
Sarah Thompson · Senior FP&A Analyst
Proposed approver
Daniel Brooks
Upload readiness
Not assessed
Authority validation
Controller authority required
Passed controls
- · Debit equals credit
- · Period open
- · Required dimensions present
- · Legal entity valid
- · Currency valid
- · Supporting documents attached
- · Duplicate journal test
- · Segregation of duties test
Remaining warnings and failures
- · Supporting workbook reconciles: Supporting workbook does not reconcile. Difference is CAD 18,250.
- · Materiality approval routing: Materiality requires controller approval before submission.
Evidence
- · Media rights calculation workbook (Restricted Financial)
- · Prior-period journal JE-2026-08161 (Confidential)
- · Media rights contract summary (Highly Confidential)
- · Variance report SEP-26 (Confidential)
- · Source extract RSM-GL-0926 (Restricted Financial)
- · Allocation methodology note (Internal)
- · Finance procedure FIN-PROC-014 (Internal)
Analyst changes
- · No human edits recorded
Segregation confirmed: the approver is independent of the preparer.
Recommendation
Return for correction. A blocking accounting control has failed and cannot be waived.