Use this procedure as a reproducible screening or independent-recalculation step over records prepared on a consistent accounting basis.

As-of date

Required string input.

Dormancy threshold (day)

Required integer input.

Vendors

Required list input.

Flag vendors whose last recorded activity is at least the dormancy threshold before the as-of date. The tool evaluates the supplied inputs together and returns the named outputs below; it does not infer omitted operating conditions or change the units shown.^[1]

Dormant indices

The resulting dormant indices returned as a list.

Dormant vendors

The resulting dormant vendors returned as an integer.

Oldest dormant period (day)

Zero when no vendors are dormant.

• A flag identifies a record for investigation; it does not by itself establish error, fraud, or control failure. Completeness, authorization, materiality, holidays, tolerances, and source-system semantics require separate evidence.
• Use finite inputs in the displayed units and preserve more precision than the final presentation requires. Independently verify safety-critical, financial, compliance, or production decisions.

Combine the result with source-document inspection, population reconciliation, exception sampling, and documented professional judgment. Preserve the tested population and parameters for reperformance.

• Same-Day Duplicate Invoice Exact-Match Flagger

  Flag groups of invoices that share the same case-insensitive trimmed vendor, exact finite amount, and calendar date.

• Journal Entry Weekend Holiday Posting Date Flagger

  Flag journal entries posted on configured weekend days or supplied holiday dates, preferring the holiday reason.

• Construction Percent Complete Cost-to-Cost Recompute

  Recompute construction percent complete and cumulative revenue from costs incurred to date, estimated cost to complete, and contract price using the cost-to-cost method.