Standard operating procedures · Finance
The Finance procedure manual
33 written procedures across 11 teams, made of 196 numbered steps. 46 of those steps are a person deciding and 150 are agent work … more
Procedures
33
Median 6 steps long.
Numbered steps
196
Every one carries exactly one actor.
Decision points
46
23% of this function's steps stop for a person.
Agent steps
150
76 of them on the shared spine.
Named agents
90
Registered against the teams inside this function.
Units a week
105,013
Across every procedure in this manual.
Who this manual belongs to
Accountability above the procedures
Accountable
Chief Financial Officer
The end of the escalation path for every procedure in this manual. more
Chief of staff
Finance Chief of Staff
Holds the operating rhythm of the function: the cadence these procedures are reviewed on and the queue of changes waiting to be made to them.
Autonomy across this function
78% now · 86% target
This is the function’s declared autonomy, not a reading taken from the procedures. Measured off the procedures themselves, 77% of the steps in this manual run without a person. The two are different questions and they do not have to agree.
The service level
Month-end close to sign-off
cycle-time · target 96 hrs · Per close
Attainment is 96.3% against a target of 96 hrs.
Period-end trigger to controller sign-off.
Governance gates on this function
4 declared
These are rules about the function as a whole, not about one procedure. more
| Gate | What trips it | Who releases it | Clock | Waivable |
|---|---|---|---|---|
Payment above $100,000 approval | Any single payment or batch exceeding $100,000 | Controller and treasurer | 4 business hours | No |
Nonstandard journal entry approval | Any entry outside the approved recurring library, including estimates and reserves | Controller | 1 business day | No |
New or changed bank details approval | Any change to supplier or employee banking information | Treasury and supplier master owner | 2 business days | No |
External disclosure or board forecast approval | Any external report, statutory filing or board-committed forecast | CFO | 3 business days | No |
Run any procedure in this manual
33 to choose from
This is a run, not a forecast. One unit enters the procedure and is walked station by station in the recorded order, each station taking exactly the dwell the estate records for it, held by whoever the estate says holds it. The clock you watch is worked time: the sum of the time the work is actually being done. Pick a procedure on the left and press run. Happy means nothing goes wrong: no station raises an exception, no gate sends the unit back, no rework loop fires and nothing sits in a queue between stations. Viable means the path is the one the estate already permits: the lanes are the recorded lanes, every decision that stops for a person still stops for that person, and no step is moved unless the owning team has autonomy ceiling left to cover it. It is a floor for how fast this procedure can go while staying inside its own rules, not a promise about any particular Tuesday.
Nothing has happened yet. more
- The lanes are the recorded lanes. 3 of the 8 stations stop for a person and every one of them still does on this run.
- Every one of the 3 decisions is still taken by the people who hold them. The happy path is that each one is released first time, not that it is skipped.
- The owning team is held to a 82% autonomy ceiling and this run sits at 40% unattended, inside it.
- 1 system is attributed across the stations, and 0 of them are connected. Nothing in this run has been watched executing against a real system of record.
2 of the 3 decisions can be handed over inside the 82% ceiling. more
- 05 Challenge sessions — held by Director, Budgeting, 45 min a unit
- 06 Executive approve — held by Director, Budgeting, 4.2 hrs a unit
- 07 Board approve — The last decision on the line. Something on every procedure ends with a person, so this one is never offered.
This is a run, not a forecast. more
Happy means nothing goes wrong: no station raises an exception, no gate sends the unit back, no rework loop fires and nothing sits in a queue between stations. more
The second clock is the allowance. more
A decision may be handed to the agent lane only if two things hold … more
The run reads the station rows only. more
What this run does not model: arrival patterns, contention between procedures for the same person, shift patterns, weekends, learning curves, and the cost of anything. more
FP&A & Planning
3 procedures · 18 steps · 4 decisions
Runs the line
FP&A Orchestrator
Accountable
VP Financial Planning & Analysis
Layers in play
strategy · observe · workflow · gbs
That team’s remit
Owns analysis work end to end inside Finance. more
Why the ceiling sits there
Variance explanation and commentary drafting are agentic and remove most of the analyst grind. more
The 4 rules every procedure in this team runs inside
FP&A & Planning Decision Envelope
activeFI1-POL-200 · Envelope · v4.7 · approved by VP Financial Planning & Analysis
Agents in this lane may act without a human when the analysis sits inside the stated value, risk and confidence envelope. more
FP&A & Planning Evidence Standard
activeFI1-POL-201 · Evidence · v2.8 · approved by VP Financial Planning & Analysis
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
FP&A & Planning Escalation Rule
activeFI1-POL-202 · Escalation · v1.3 · approved by VP Financial Planning & Analysis
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. more
FP&A & Planning Autonomy Ceiling
activeFI1-POL-203 · Ceiling · v2.3 · approved by VP Financial Planning & Analysis
The ceiling for this lane is 76 on the platform scale. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI1A | Monthly Business ReviewA | 7 | 2 | 71% | 54 | ||
| FI1B | Scenario RequestA | 5 | 1 | 80% | 84 | ||
| FI1C | Capital Allocation PositionJ | 6 | 1 | 83% | 2 |
Budgeting & Forecasting
3 procedures · 18 steps · 5 decisions
Runs the line
Budget Orchestrator
Accountable
Director, Budgeting
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns budget line work end to end inside Finance. more
Why the ceiling sits there
Template issue, chasing, validation and consolidation are pure mechanics and run touchless. more
The 3 rules every procedure in this team runs inside
Budgeting & Forecasting Decision Envelope
under reviewFI2-POL-200 · Envelope · v5.6 · approved by Director, Budgeting
Agents in this lane may act without a human when the budget line sits inside the stated value, risk and confidence envelope. more
Budgeting & Forecasting Evidence Standard
activeFI2-POL-201 · Evidence · v3.7 · approved by Director, Budgeting
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Budgeting & Forecasting Escalation Rule
under reviewFI2-POL-202 · Escalation · v1.1 · approved by Director, Budgeting
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. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI2A | Annual Budget CycleT | 8 | 3 | 63% | 3,814 | ||
| FI2B | Rolling ForecastT | 5 | 1 | 80% | 1,046 | ||
| FI2C | Reallocation RequestT | 5 | 1 | 80% | 1,838 |
Management Reporting
3 procedures · 17 steps · 3 decisions
Runs the line
Management Reporting Orchestrator
Accountable
Director, Management Reporting
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns report work end to end inside Finance. more
Why the ceiling sits there
Reporting assembly and plain-language answers are the clearest agentic win in Finance. more
The 3 rules every procedure in this team runs inside
Management Reporting Decision Envelope
activeFI3-POL-200 · Envelope · v4.7 · approved by Director, Management Reporting
Agents in this lane may act without a human when the report sits inside the stated value, risk and confidence envelope. more
Management Reporting Evidence Standard
activeFI3-POL-201 · Evidence · v2.2 · approved by Director, Management Reporting
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Management Reporting Escalation Rule
activeFI3-POL-202 · Escalation · v5.0 · approved by Director, Management Reporting
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. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI3A | Monthly Reporting PackT | 6 | 1 | 83% | 1,086 | ||
| FI3B | Ad-hoc QueryT | 6 | 1 | 83% | 2,028 | ||
| FI3C | Anomaly InvestigationT | 5 | 1 | 80% | 6,187 |
Record-to-Report & Close
3 procedures · 19 steps · 5 decisions
Runs the line
Close Orchestrator
Accountable
Corporate Controller
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns close task work end to end inside Finance. more
Why the ceiling sits there
Journal posting and reconciliation are deterministic and audited. more
The 3 rules every procedure in this team runs inside
Record-to-Report & Close Decision Envelope
activeFI4-POL-200 · Envelope · v4.8 · approved by Corporate Controller
Agents in this lane may act without a human when the close task sits inside the stated value, risk and confidence envelope. more
Record-to-Report & Close Evidence Standard
activeFI4-POL-201 · Evidence · v2.9 · approved by Corporate Controller
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Record-to-Report & Close Escalation Rule
activeFI4-POL-202 · Escalation · v2.8 · approved by Corporate Controller
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. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI4A | Period CloseT | 8 | 2 | 75% | 916 | ||
| FI4B | Reconciliation ExceptionT | 5 | 2 | 60% | 4,538 | ||
| FI4C | Manual JournalT | 6 | 1 | 83% | 7,952 |
Controllership & Policy
3 procedures · 19 steps · 4 decisions
Runs the line
Controllership Orchestrator
Accountable
Chief Accounting Officer
Layers in play
strategy · policy · observe · workflow
That team’s remit
Owns technical position work end to end inside Finance. more
Why the ceiling sits there
Deliberately capped low. Agents research and draft technical positions, but accounting judgments are attested to by named officers and concurred by external auditors.
The 4 rules every procedure in this team runs inside
Controllership & Policy Decision Envelope
activeFI5-POL-200 · Envelope · v5.8 · approved by Chief Accounting Officer
Agents in this lane may act without a human when the technical position sits inside the stated value, risk and confidence envelope. more
Controllership & Policy Evidence Standard
activeFI5-POL-201 · Evidence · v3.1 · approved by Chief Accounting Officer
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Controllership & Policy Escalation Rule
activeFI5-POL-202 · Escalation · v2.3 · approved by Chief Accounting Officer
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. more
Controllership & Policy Autonomy Ceiling
activeFI5-POL-203 · Ceiling · v4.3 · approved by Chief Accounting Officer
The ceiling for this lane is 62 on the platform scale. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI5A | Technical Accounting PositionJ | 8 | 2 | 75% | 1 | ||
| FI5B | Policy QueryT | 6 | 1 | 83% | 6,032 | ||
| FI5C | Standards Change ResponseT | 5 | 1 | 80% | 7,763 |
Treasury & Cash
3 procedures · 17 steps · 5 decisions
Runs the line
Treasury Orchestrator
Accountable
Corporate Treasurer
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns cash action work end to end inside Finance. more
Why the ceiling sits there
Position sweeping, forecasting and covenant math are automated. more
The 4 rules every procedure in this team runs inside
Treasury & Cash Decision Envelope
activeFI6-POL-200 · Envelope · v3.9 · approved by Corporate Treasurer
Agents in this lane may act without a human when the cash action sits inside the stated value, risk and confidence envelope. more
Treasury & Cash Evidence Standard
activeFI6-POL-201 · Evidence · v1.9 · approved by Corporate Treasurer
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Treasury & Cash Escalation Rule
activeFI6-POL-202 · Escalation · v5.9 · approved by Corporate Treasurer
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. more
Treasury & Cash Autonomy Ceiling
activeFI6-POL-203 · Ceiling · v5.2 · approved by Corporate Treasurer
The ceiling for this lane is 74 on the platform scale. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI6A | Daily Cash CycleT | 6 | 1 | 83% | 5,348 | ||
| FI6B | FX Hedge ExecutionT | 6 | 2 | 67% | 3,944 | ||
| FI6C | Covenant MonitoringT | 5 | 2 | 60% | 7,032 |
Tax
3 procedures · 19 steps · 5 decisions
Runs the line
Tax Orchestrator
Accountable
VP Tax
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns tax filing work end to end inside Finance. more
Why the ceiling sits there
Data assembly and computation are agentic. more
The 4 rules every procedure in this team runs inside
Tax Decision Envelope
activeFI7-POL-200 · Envelope · v4.7 · approved by VP Tax
Agents in this lane may act without a human when the tax filing sits inside the stated value, risk and confidence envelope. more
Tax Evidence Standard
activeFI7-POL-201 · Evidence · v4.3 · approved by VP Tax
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Tax Escalation Rule
activeFI7-POL-202 · Escalation · v4.0 · approved by VP Tax
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. more
Tax Autonomy Ceiling
activeFI7-POL-203 · Ceiling · v1.8 · approved by VP Tax
The ceiling for this lane is 72 on the platform scale. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI7A | Tax ProvisionT | 6 | 2 | 67% | 6,008 | ||
| FI7B | Indirect Tax FilingT | 6 | 1 | 83% | 7,327 | ||
| FI7C | Tax Position PaperJ | 7 | 2 | 71% | 2 |
Internal Controls & Audit Interlock
3 procedures · 18 steps · 4 decisions
Runs the line
Controls Orchestrator
Accountable
Director, Internal Controls
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns control test work end to end inside Finance. more
Why the ceiling sits there
Evidence collection and test execution are automated and continuous rather than sampled. more
The 3 rules every procedure in this team runs inside
Internal Controls & Audit Interlock Decision Envelope
activeFI8-POL-200 · Envelope · v2.7 · approved by Director, Internal Controls
Agents in this lane may act without a human when the control test sits inside the stated value, risk and confidence envelope. more
Internal Controls & Audit Interlock Evidence Standard
supersededFI8-POL-201 · Evidence · v3.5 · approved by Director, Internal Controls
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Internal Controls & Audit Interlock Escalation Rule
activeFI8-POL-202 · Escalation · v4.6 · approved by Director, Internal Controls
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. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI8A | Control Test CycleT | 8 | 2 | 75% | 3,827 | ||
| FI8B | Audit Request HandlingT | 6 | 1 | 83% | 4,053 | ||
| FI8C | Duty Conflict SweepT | 4 | 1 | 75% | 3,393 |
Investor Relations Support
3 procedures · 17 steps · 5 decisions
Runs the line
Investor Relations Orchestrator
Accountable
VP Investor Relations
Layers in play
strategy · policy · observe · workflow
That team’s remit
Owns disclosure item work end to end inside Finance. more
Why the ceiling sits there
The lowest ceiling in Finance by design. more
The 3 rules every procedure in this team runs inside
Investor Relations Support Decision Envelope
activeFI9-POL-200 · Envelope · v4.5 · approved by VP Investor Relations
Agents in this lane may act without a human when the disclosure item sits inside the stated value, risk and confidence envelope. more
Investor Relations Support Evidence Standard
activeFI9-POL-201 · Evidence · v1.7 · approved by VP Investor Relations
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Investor Relations Support Escalation Rule
activeFI9-POL-202 · Escalation · v4.8 · approved by VP Investor Relations
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. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI9A | Earnings CycleT | 7 | 3 | 57% | 4,301 | ||
| FI9B | Investor QueryT | 5 | 1 | 80% | 5,438 | ||
| FI9C | Narrative PositionJ | 5 | 1 | 80% | 4 |
Cost & Profitability
3 procedures · 16 steps · 3 decisions
Runs the line
Profitability Orchestrator
Accountable
Director, Profitability Analytics
Layers in play
strategy · observe · workflow · gbs
That team’s remit
Owns analysis work end to end inside Finance. more
Why the ceiling sits there
Allocation and margin modeling are mechanical and run at full granularity. more
The 4 rules every procedure in this team runs inside
Cost & Profitability Decision Envelope
activeFI10-POL-200 · Envelope · v5.9 · approved by Director, Profitability Analytics
Agents in this lane may act without a human when the analysis sits inside the stated value, risk and confidence envelope. more
Cost & Profitability Evidence Standard
activeFI10-POL-201 · Evidence · v3.1 · approved by Director, Profitability Analytics
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
Cost & Profitability Escalation Rule
activeFI10-POL-202 · Escalation · v1.2 · approved by Director, Profitability Analytics
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. more
Cost & Profitability Autonomy Ceiling
activeFI10-POL-203 · Ceiling · v1.7 · approved by Director, Profitability Analytics
The ceiling for this lane is 84 on the platform scale. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI10A | Monthly Profitability ReadA | 6 | 1 | 83% | 47 | ||
| FI10B | Cost-to-Serve StudyA | 5 | 1 | 80% | 23 | ||
| FI10C | Cost Structure PositionJ | 5 | 1 | 80% | 5 |
Finance Systems
3 procedures · 18 steps · 3 decisions
Runs the line
Finance Systems Orchestrator
Accountable
Director, Finance Systems
Layers in play
strategy · policy · observe · workflow · gbs
That team’s remit
Owns change work end to end inside Finance. more
Why the ceiling sits there
Monitoring and retry are automated. more
The 2 rules every procedure in this team runs inside
Finance Systems Decision Envelope
activeFI11-POL-200 · Envelope · v1.6 · approved by Director, Finance Systems
Agents in this lane may act without a human when the change sits inside the stated value, risk and confidence envelope. more
Finance Systems Evidence Standard
activeFI11-POL-201 · Evidence · v3.6 · approved by Director, Finance Systems
Every autonomous decision writes inputs, the rule version applied, the model and prompt version, the output and a reversal path. more
| Code | Procedure | Steps | Decisions | Who does the work | Agent % | A week | |
|---|---|---|---|---|---|---|---|
| FI11A | Master Data ChangeT | 6 | 1 | 83% | 5,579 | ||
| FI11B | Interface IncidentT | 6 | 1 | 83% | 1,819 | ||
| FI11C | System Change ReleaseT | 6 | 1 | 83% | 3,522 |
Where this manual comes from
Nobody wrote these procedures. more
What it cannot claim
The twenty-four controls and eighteen exception classes in this platform are held at estate level … more
These procedures describe the modeled estate. more
Actions
What is waiting on a person
What a single function manual is for, and the three things worth checking the moment you open one.
governing rules bind the teams inside these functions
Every team carries between two and four rules covering evidence, envelope, escalation and ceiling. 395 are active. more
governance gates are declared across the function estate
A governance gate is a rule about the function, not about a single procedure: a threshold, a named approver and a clock. more
points separate the most and least agent-run function, Customer Service and Legal
Customer Service runs 90% of its steps without a person and Legal runs 76%. The gap is not a target and not a failing … more
Operations
What this desk is allowed to start
A surface that only reports is not operable. more
Trigger and bound
A function manual gathers every procedure the function owns, grouped by the team that runs it, with the orchestrator, the accountable human, the autonomy ceiling and the governing rules printed against each team. more
Live observability
What the record shows right now
How the manuals differ in size, by number of written procedures. more
Current distribution
211 procedures
Is policy and strategy coming to fruition
Whether the written intent is holding here
Holding on structure, not on assurance. more
Not holding on the record
Every manual is complete: 475 procedures with nothing unassigned, 154 teams each carrying an orchestrator and a named accountable human, and every step attributed to a lane. more