Hold the ceiling at A3 for fp&a & planning. Variance explanation and commentary drafting are agentic and remove most of the analyst grind. Capital allocation is the defining executive judgment and is ratified, never delegated. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.

Keep the repeatable analysis volume in the spine and pull the exception tail back into the function. The spine is cheaper per unit; the tail is where the context that prevents rework actually sits.

Hold the ceiling at A3 for budgeting & forecasting. Template issue, chasing, validation and consolidation are pure mechanics and run touchless. The budget itself is approved by executives and the board. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.

Hold the ceiling at A4 for management reporting. Reporting assembly and plain-language answers are the clearest agentic win in Finance. Only the published pack carries a controller signature. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.

Hold the ceiling at A4 for record-to-report & close. Journal posting and reconciliation are deterministic and audited. Segregation of duties is absolute — the agent may prepare or post but never both without a human reviewer. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.

Hold the ceiling at A2 for controllership & policy. Deliberately capped low. Agents research and draft technical positions, but accounting judgments are attested to by named officers and concurred by external auditors. Raise it only after two consecutive quarters where the override rate stays under five percent and every override has a written cause.

Agents in this lane may act without a human when the analysis sits inside the stated value, risk and confidence envelope. Outside it, the unit holds at a gate with a named approver and a running clock.

Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. An action with no evidence record is treated as a control failure, not a fast decision.

Escalation is mandatory when confidence falls below the floor, when two options sit inside the confidence band, or when a break condition on a ratified position fires. VP Financial Planning & Analysis owns the response clock.

The ceiling for this lane is 76 on the platform scale. Variance explanation and commentary drafting are agentic and remove most of the analyst grind. Capital allocation is the defining executive judgment and is ratified, never delegated. The ceiling is a governance decision, not a technical limit, and only VP Financial Planning & Analysis can propose moving it.

Agents in this lane may act without a human when the budget line sits inside the stated value, risk and confidence envelope. Outside it, the unit holds at a gate with a named approver and a running clock.

Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. An action with no evidence record is treated as a control failure, not a fast decision.