System path

System closes at defined time, but late journal requests continue via email for 1-2 days after.

Exception branch

Unexplained variances require investigation across ERP, subledgers, and external data sources.

Invisible work

Accountants make off-system corrections in spreadsheets — rationale not always documented.

Governance boundary

Senior reviewer dependency creates bottleneck — no deputy coverage or structured review pack.

Downstream impact

Variance commentary produced manually each period — no standard template or prior period comparison.