{
  "id": "lib-process:finance-accounting--finance-month-end-close-workflow",
  "_kind": "LibraryProcess",
  "_file": "generated-library/processes.yaml",
  "_cluster": "generated-library",
  "attributes": {
    "displayName": "finance-accounting/finance-month-end-close-workflow",
    "description": "Month-end close end-to-end: kip recall of prior-period close issues, close-checklist\n  kickoff with TB validation, parallel account-group reconciliations (ctx.parallel) merged into a\n  materiality-classified variance register, AP/accrual review + adjusting-journal drafting,\n  adversarial close-review gate that RE-EXECUTES reconciliation math and traces material JEs to\n  support (executed evidence), controller-gated payment release and journal posting,\n  materiality-routed close sign-off (controller routine / CFO material via frozen throwing map),\n  reporting package + close memo, kip assert of exceptions and close facts.\n  Supersedes financial-statement-preparation.js.",
    "libraryPath": "library/specializations/domains/business/finance-accounting/finance-month-end-close-workflow.js",
    "specialization": "finance-accounting",
    "example": "await orchestrate('finance-accounting/finance-month-end-close-workflow', {\n    closePeriod: '2026-06',\n    trialBalancePath: 'close/2026-06/tb.json',\n    materialityThreshold: 50000,\n  })",
    "usesAgents": [
      "close-manager",
      "reconciliation-accountant",
      "close-analyst",
      "ap-accountant",
      "senior-accountant",
      "treasury-operator",
      "financial-reporting-specialist",
      "technical-writer"
    ]
  },
  "outgoingEdges": [
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "skill-area:financial-modeling",
      "kind": "lib_requires_skill_area",
      "attributes": {
        "weight": 1
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "skill-area:budgeting-forecasting",
      "kind": "lib_requires_skill_area",
      "attributes": {
        "weight": 0.7
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "domain:finance",
      "kind": "lib_applies_to_domain",
      "attributes": {
        "weight": 1
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "role:financial-analyst",
      "kind": "lib_involves_role",
      "attributes": {
        "weight": 1
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "role:controller",
      "kind": "lib_involves_role",
      "attributes": {
        "weight": 0.7
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "role:cfo",
      "kind": "lib_involves_role",
      "attributes": {
        "weight": 0.5
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "workflow:financial-planning",
      "kind": "lib_implements_workflow",
      "attributes": {
        "weight": 1
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "specialization:corporate-finance",
      "kind": "lib_belongs_to_specialization",
      "attributes": {
        "weight": 1
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "specialization:finance-accounting",
      "kind": "lib_belongs_to_specialization",
      "attributes": {
        "weight": 0.9
      }
    },
    {
      "from": "lib-process:finance-accounting--finance-month-end-close-workflow",
      "to": "lib-agent:meta--technical-writer",
      "kind": "uses_agent",
      "attributes": {
        "weight": 0.8
      }
    }
  ],
  "incomingEdges": []
}