Sub-function
Controllership & Policy
Owns technical position work end to end inside Finance. Runs 3 lines across 19 stations, drains the repeatable share into no shared tower, and holds 4 human gates.
Estate rating
BBB
72 / 100
Deliberately capped low. Agents research and draft technical positions, but accounting judgments are attested to by named officers and concurred by external auditors.
Agents
8
Lines
3
Units / wk
13,796
Timetable vs actual
16.0h → 16.1h
Cost / unit
$8.25
was $20
Run-rate saving
$8.7M
annualized at this volume
The 8 agents running this sub-function
Grouped by what they are for, not by where they sit. The agent org is process-shaped.
Controllership Orchestrator
Owns the controllership & policy lane end to end. Sequences the other agents, holds the timetable, and decides what surfaces to a human.
ceiling A2 · escalates to Escalates to Chief Accounting Officer when the unit falls outside the decision envelope or confidence drops below the floor.
Accounting Policy Agent
Holds the rules that bind every other agent in controllership & policy. Versions them, tests them against live decisions, and blocks work that breaches them.
ceiling A2 · escalates to Escalates on any decision that would breach a live policy version, with the clause cited.
Policy Interpretation Agent
Holds the rules that bind every other agent in controllership & policy. Versions them, tests them against live decisions, and blocks work that breaches them.
ceiling A2 · escalates to Escalates on any decision that would breach a live policy version, with the clause cited.
Technical Position Agent
Authors positions on controllership & policy. Frames the question, models the options, and writes a recommendation a human can ratify or reject.
ceiling A2 · escalates to Escalates when two options sit inside the confidence band and the evidence cannot separate them.
Standards Watch Agent
Watches controllership & policy continuously. Detects drift, quantifies it, and routes what matters without waiting for a reporting cycle.
ceiling A2 · escalates to Escalates to Chief Accounting Officer when the unit falls outside the decision envelope or confidence drops below the floor.
Judgment Documentation Agent
Executes the controllership & policy step it owns, posts its evidence, and hands the unit to the next stage.
ceiling A2 · escalates to Escalates to Chief Accounting Officer when the unit falls outside the decision envelope or confidence drops below the floor.
Disclosure Agent
Executes the controllership & policy step it owns, posts its evidence, and hands the unit to the next stage.
ceiling A2 · escalates to Escalates to Chief Accounting Officer when the unit falls outside the decision envelope or confidence drops below the floor.
Controllership & Policy Challenger Agent
Adversarial reviewer for controllership & policy. Argues the opposite case on every position and flags where the evidence does not carry the claim.
ceiling A2 · escalates to Escalates when a ratified position is still running against a break condition it flagged.
Estate rating breakdown
Seven control dimensions. Judgment readiness runs against autonomy on purpose.
People
What the humans stopped doing, and what they do now.
Redeployed into data stewardship and evidence quality.
Lines running in this sub-function
Each line is a workflow. Click a line to walk it station by station.
Strategy positions this sub-function holds
An agent that only executes is a robot. These are the calls it made, the argument against each one, and what would prove it wrong.
Technical Accounting Position
Supersededv4Should technical position work stay in the shared transaction spine, or come back inside the function where the context lives?
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.
confidence
71%
The challenge — Controllership & Policy Challenger Agent
Controllership & Policy Challenger Agent argues the recommendation leans on 3 quarters of data from a period with no volume shock. The confidence band overlaps the alternative, and the position does not say what it would take to be wrong. Recorded as a dissent, not a block.
Break conditions
- ·Override rate rises above 8 percent for two consecutive months
- ·Cost per technical position stops falling while volume keeps rising
- ·A control failure in this lane reaches a customer or a regulator
Evidence gaps
- ·No external comparator on a like-for-like unit definition
- ·Exception cases under $28k are sampled, not fully measured
| Alternative considered | Cost | Risk | Verdict |
|---|---|---|---|
| Hold the current position | $264k run rate | Known and priced. Cedes ground if comparators move faster. | live |
| Raise the ceiling one level now | $1428k to build controls | Override rate is 13 percent; raising the ceiling before that settles imports the error into production. | rejected on evidence |
| Move the exception tail to the spine | $859k transition | Loses local context. Rework risk on the cases that are hardest to recover. | under review |
Controllership & Policy Operating Position
In challengev1What operating shape carries twice the current technical position volume without adding headcount, and what breaks first if we are wrong?
Keep the repeatable technical position 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.
confidence
62%
The challenge — Controllership & Policy Challenger Agent
Controllership & Policy Challenger Agent argues the recommendation leans on 2 quarters of data from a period with no volume shock. The confidence band overlaps the alternative, and the position does not say what it would take to be wrong. Recorded as a dissent, not a block.
Break conditions
- ·Override rate rises above 15 percent for two consecutive months
- ·Cost per technical position stops falling while volume keeps rising
- ·A comparator publishes a materially lower unit cost on a like-for-like basis
Evidence gaps
- ·No external comparator on a like-for-like unit definition
- ·Exception cases under $32k are sampled, not fully measured
| Alternative considered | Cost | Risk | Verdict |
|---|---|---|---|
| Hold the current position | $303k run rate | Known and priced. Cedes ground if comparators move faster. | live |
| Raise the ceiling one level now | $1254k to build controls | Override rate is 7 percent; raising the ceiling before that settles imports the error into production. | rejected on evidence |
| Move the exception tail to the spine | $1108k transition | Loses local context. Rework risk on the cases that are hardest to recover. | under review |
Policy register
The rules the agents above are bound by. Version, owner, approver, and the agents each rule constrains.
| Ref | Rule | Scope | Owner agent | Approved by | Version | Status |
|---|---|---|---|---|---|---|
| FI5-POL-200 | Controllership & Policy Decision Envelope Agents in this lane may act without a human when the technical position 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. binds 2 agents · Global | envelope | Accounting Policy Agent | Chief Accounting Officer | v5.8 | Active |
| FI5-POL-201 | Controllership & Policy Evidence Standard 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. binds 2 agents · EU · UK · US | evidence | Accounting Policy Agent | Chief Accounting Officer | v3.1 | Active |
| FI5-POL-202 | Controllership & Policy Escalation Rule 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. Chief Accounting Officer owns the response clock. binds 2 agents · US · Canada | escalation | Accounting Policy Agent | Chief Accounting Officer | v2.3 | Active |
| FI5-POL-203 | Controllership & Policy Autonomy Ceiling The ceiling for this lane is 62 on the platform scale. Deliberately capped low. Agents research and draft technical positions, but accounting judgments are attested to by named officers and concurred by external auditors. The ceiling is a governance decision, not a technical limit, and only Chief Accounting Officer can propose moving it. binds 2 agents · EU · UK | ceiling | Accounting Policy Agent | Chief Accounting Officer | v4.3 | Active |