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close-to-report-protocol

Use this skill to coordinate the financial period close and reporting process across Dynamics 365 Finance and Microsoft Fabric / Power BI. It orchestrates subledger close, general ledger reconciliation, currency revaluation, consolidation, financial statement preparation, and rep

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skills CLI npx skills add https://github.com/VincentChuWaiChow/vanguard-frontier-agentic/tree/master/skills/cross-functional/close-to-report-protocol
Claude Code claude plugin marketplace add https://llmmart.ai/marketplace.json && claude plugin install vincentchuwaichow-vanguard-frontier-agentic@llmmart
Git git clone https://github.com/VincentChuWaiChow/vanguard-frontier-agentic.git

The skills CLI installs just this skill, for any of its supported agents. Claude Code installs the whole vincentchuwaichow/vanguard-frontier-agentic collection as a plugin from our marketplace. Git is the plain clone.

Skill manifest

Close-to-Report Protocol

Purpose

This skill orchestrates the financial period close and reporting process in Microsoft Dynamics 365 Finance environments, with downstream coordination to Microsoft Fabric and Power BI for business insights and report distribution. It coordinates the transition from an open accounting period through subledger close, general ledger reconciliation, adjustments, consolidation, financial statement preparation, and certified report publication. The protocol exists so that closing tasks are sequenced correctly, no reconciliation step is skipped, and report data is not published before financial close is certified by the responsible finance owner.

When to use

  • A month-end, quarter-end, or year-end financial period close must be orchestrated across multiple modules.
  • Subledger close, bank reconciliation, currency revaluation, and ledger reconciliation must be sequenced and tracked.
  • Consolidated financial statements must be prepared across multiple legal entities.
  • Power BI financial reports must not be refreshed with uncertified period data.
  • A cross-module reconciliation discrepancy is detected and must be investigated before close certification.

When NOT to use

  • The matter is a single-module posting question — route to the Dynamics 365 Finance specialist.
  • The ask involves tax return preparation or external audit coordination — escalate to the finance owner and external advisors.
  • Budget vs. actual analysis is required without a period close event — use Fabric / Power BI governance skill directly.
  • The matter involves procurement or sales order financial entries that are not yet posted — resolve upstream first.

Participating agents

  • d365-finance-close-to-report-agent — owns all period-close tasks in Dynamics 365 Finance: subledger posting, reconciliation, revaluation, consolidation, and financial statement preparation
  • fabric-power-bi-business-insights-governance-agent — owns report certification, data refresh governance, and distribution of certified financial reports via Microsoft Fabric and Power BI

Inputs required

  • Period end date and fiscal period identifier
  • Legal entity or consolidation group scope
  • Close checklist template reference from Dynamics 365 Finance period close workspace
  • Materiality threshold for reconciliation discrepancy escalation
  • Report distribution list and certification sign-off owner

Evidence required

  • Subledger close confirmation for: Accounts Receivable, Accounts Payable, Fixed Assets, Inventory, and Project Operations (as applicable)
  • Bank reconciliation sign-off
  • Currency revaluation run confirmation with FX rates source
  • Ledger-to-subledger reconciliation report showing zero unexplained differences
  • Consolidation and elimination journal posting confirmation (multi-entity scenarios)
  • Finance owner sign-off on financial statements before report publication

Workflow

  1. Open the financial period close workspace in Dynamics 365 Finance; load the applicable close template for the period type (month-end, quarter-end, year-end).
  2. Execute subledger close tasks in sequence: Accounts Payable, Accounts Receivable, Fixed Assets, Inventory, and Project Operations.
  3. Perform bank reconciliation for all bank accounts in scope; escalate any unexplained reconciling items above the materiality threshold.
  4. Run currency revaluation for all foreign-currency accounts; validate source FX rates against an approved reference.
  5. Perform ledger-to-subledger reconciliation; confirm zero unexplained differences. Any difference halts the process.
  6. Subledger close gate: d365-finance-close-to-report-agent confirms all subledger modules are closed and reconciled.
  7. Post period-end accruals, adjustments, and eliminations as required; document all manual journal entries with supporting evidence.
  8. For multi-entity environments: run consolidation, intercompany eliminations, and minority interest calculations.
  9. Prepare draft financial statements: balance sheet, income statement, and cash flow statement.
  10. Reconciliation sign-off gate: finance owner reviews and approves the reconciliation package.
  11. Invoke fabric-power-bi-business-insights-governance-agent to refresh certified financial data in Microsoft Fabric; lock the reporting period to prevent further edits.
  12. Report certification gate: finance owner certifies financial statements before reports are distributed.
  13. Distribute certified financial reports via Power BI; record distribution event with timestamp and recipient list.

Decision gates

Gate Condition Action if not met
Subledger close All subledgers closed with zero unexplained differences Halt general ledger close; escalate to subledger owner
Bank reconciliation All bank accounts reconciled with documented items Halt; escalate unexplained items above materiality threshold to finance owner
Currency revaluation Revaluation run confirmed with approved FX rates Hold close; validate rate source
Ledger-to-subledger match Zero unexplained difference Halt; investigate and resolve before proceeding
Reconciliation sign-off Finance owner approved the reconciliation package Do not prepare or publish financial statements
Report certification Finance owner certified statements as accurate Block fabric-power-bi-business-insights-governance-agent from publishing reports

Refusal triggers

  • Financial statements are requested for distribution before reconciliation sign-off — refuse.
  • A manual journal entry is requested without supporting documentation and human approval — refuse.
  • A reporting period is requested to be re-opened after financial close certification — escalate; do not re-open without documented approval.
  • Live ledger credentials, chart of accounts details, or intercompany elimination schedules with actual figures are requested by an agent — refuse; escalate.
  • A consolidation adjustment is requested to be backdated — refuse; escalate to the finance controller.

Handoff rules

  • d365-finance-close-to-report-agent produces the reconciliation package and certified close confirmation before fabric-power-bi-business-insights-governance-agent may refresh or publish any financial data.
  • Every handoff carries a capsule: matter_id, period_id, current_stage, gate_outcomes, open_questions, do_not_do_list.
  • Report publication is blocked until the report certification gate is passed.
  • All manual journal entries are logged separately with author, approver, business reason, and supporting document reference.

KPIs

  • Period close cycle time (period end date to final close certification)
  • Reconciliation first-pass rate (% of accounts reconciled without human intervention)
  • Number of post-close adjustments (target: zero material adjustments post-certification)
  • Report certification lead time (time from close completion to certified report distribution)
  • Audit finding rate related to period close (target: zero repeat findings)

References

Files (vanguard-frontier-agentic)
  • references
    • workflow-and-output.md 8.4 KB 
      # Close-to-Report Protocol — Workflow and Output Contract

## Overview
This document provides the detailed step-by-step workflow, decision tree, and output contract for the close-to-report-protocol skill. It covers the full financial period close sequence from the opening of the close workspace through certified report distribution in Microsoft Fabric and Power BI.

---

## Detailed Step-by-Step Workflow

### Phase 1 — Period Close Workspace Initialization (d365-finance-close-to-report-agent)

**Step 1.1 — Load close template**
- Open the Financial Period Close workspace in Dynamics 365 Finance.
- Select the appropriate close template for the period type: month-end, quarter-end, or year-end.
- Verify that all task assignments, due dates, and dependencies in the template are current.
- Confirm the period end date and legal entities in scope.

**Step 1.2 — Pre-close validation**
- Confirm that all sales orders, purchase orders, and project transactions that should be in the period have been posted.
- Identify any unposted transactions that require attention before subledger close.
- Surface a pre-close readiness summary to the finance owner; do not begin subledger close until the owner confirms readiness.

---

### Phase 2 — Subledger Close (d365-finance-close-to-report-agent)

**Step 2.1 — Accounts Payable close**
- Confirm all vendor invoices for the period are posted.
- Run vendor aging report; confirm no unexpected open items.
- Mark Accounts Payable subledger as closed for the period.

**Step 2.2 — Accounts Receivable close**
- Confirm all customer invoices, credit memos, and cash applications for the period are posted.
- Run customer aging report; confirm AR balance against the general ledger.
- Mark Accounts Receivable subledger as closed for the period.

**Step 2.3 — Fixed Assets close**
- Run depreciation for all fixed asset books for the period.
- Post depreciation journals.
- Reconcile fixed asset net book value to the general ledger balance.

**Step 2.4 — Inventory close**
- Run inventory close or cost adjustment in Dynamics 365 Supply Chain Management.
- Confirm that inventory transaction costs are settled and inventory value agrees to the general ledger.

**Step 2.5 — Project Operations close (if applicable)**
- Post all project costs, revenue recognition, and WIP adjustments for the period.
- Confirm project subledger agrees to the general ledger.

**Subledger close gate:**
- d365-finance-close-to-report-agent must confirm that all applicable subledgers are closed before proceeding to general ledger activities.
- Any open subledger item above the materiality threshold halts the process.

---

### Phase 3 — Reconciliation and Adjustments (d365-finance-close-to-report-agent)

**Step 3.1 — Bank reconciliation**
- Run automated bank statement matching for all bank accounts.
- Investigate and document all unmatched items.
- Escalate any unexplained reconciling item above the materiality threshold to the finance owner.
- Record bank reconciliation sign-off for each account.

**Step 3.2 — Currency revaluation**
- Run foreign currency revaluation for all applicable accounts (AR, AP, bank, intercompany).
- Validate the FX rate source against the approved external reference (e.g., European Central Bank or configured rate provider).
- Post revaluation adjustments; confirm posting with supporting rate documentation.

**Step 3.3 — Ledger-to-subledger reconciliation**
- Run the trial balance and compare general ledger balances to each subledger summary.
- Zero unexplained differences required. Any difference halts the close process.
- Document all reconciling items with business reason and resolution.

**Step 3.4 — Period-end accruals and adjustments**
- Post all approved accrual and deferral journals.
- Every manual journal entry must have: business reason, supporting document, preparer identity, and human approver confirmation.
- Reject any manual journal entry without complete documentation.

---

### Phase 4 — Consolidation (d365-finance-close-to-report-agent, multi-entity only)

**Step 4.1 — Intercompany eliminations**
- Identify all intercompany balances across legal entities.
- Post elimination journals to remove intercompany revenues, costs, receivables, and payables.
- Confirm eliminations net to zero.

**Step 4.2 — Consolidation run**
- Run financial consolidation in Dynamics 365 Finance.
- Validate that the consolidated trial balance is complete and all entities are included.

---

### Phase 5 — Financial Statement Preparation and Sign-off (d365-finance-close-to-report-agent + human)

**Step 5.1 — Draft financial statements**
- Generate draft balance sheet, income statement, and cash flow statement.
- Run standard analytical checks: significant period-over-period variances, unusual account balances.
- Surface variance explanations to the finance owner for review.

**Step 5.2 — Reconciliation sign-off gate**
- Finance owner reviews the reconciliation package and draft financial statements.
- This gate must be explicitly passed before any report data is released to fabric-power-bi-business-insights-governance-agent.
- Sign-off is recorded with timestamp and owner identity.

---

### Phase 6 — Report Publication (fabric-power-bi-business-insights-governance-agent)

**Step 6.1 — Data refresh governance**
- fabric-power-bi-business-insights-governance-agent receives the certified close confirmation from d365-finance-close-to-report-agent.
- Refresh financial datasets in Microsoft Fabric with certified period data.
- Lock the reporting period to prevent further data changes.

**Step 6.2 — Report certification gate**
- Finance owner certifies the published reports as accurate before distribution.
- Reports are marked with certification timestamp, period, and certifying owner.

**Step 6.3 — Distribution**
- Distribute certified reports to the defined recipient list via Power BI.
- Record distribution event: timestamp, recipients, report version, and certifying owner.

---

## Decision Tree

```
START: Period end date reached
│
├─ All transactions posted (pre-close readiness)?
│   └─ NO → SURFACE to finance owner; do not begin subledger close
│
├─ All subledgers closed with zero unexplained differences?
│   └─ NO → HALT; escalate to subledger owner
│
├─ Bank accounts reconciled?
│   └─ NO (unexplained items above threshold) → HALT; escalate to finance owner
│
├─ Currency revaluation complete with approved FX rates?
│   └─ NO → HOLD; validate rate source
│
├─ Ledger-to-subledger reconciliation: zero differences?
│   └─ NO → HALT; investigate and resolve
│
├─ All manual journals documented and approved?
│   └─ NO → REJECT; require documentation
│
├─ Consolidation and eliminations complete (multi-entity)?
│   └─ NO → HOLD; complete consolidation
│
├─ Reconciliation sign-off from finance owner?
│   └─ NO → BLOCK report data release to Fabric/Power BI
│
├─ Report certification from finance owner?
│   └─ NO → BLOCK distribution
│
└─ Distribution complete?
    └─ YES → CLOSE period; record audit trail
```

---

## Output Contract

Every execution of this protocol produces a structured output capsule:

| Field | Type | Description |
|---|---|---|
| matter_id | string | Unique identifier for this close-to-report instance |
| period_id | string | Fiscal period identifier (e.g., 2026-06) |
| legal_entities | array | Legal entities in scope |
| current_stage | enum | One of: initialization, subledger_close, reconciliation, consolidation, financial_statements, report_publication, closed |
| gate_outcomes | object | Pass/fail/escalated: subledger_close, bank_recon, fx_revaluation, ledger_recon, recon_signoff, report_certification |
| agents_involved | array | Agent IDs that participated |
| escalations | array | Each escalation: {trigger, timestamp, escalated_to, reason} |
| open_questions | array | Unresolved items requiring human input |
| do_not_do_list | array | Actions explicitly prohibited in the current state |
| evidence_quality | enum | high / medium / low |
| privilege_sensitivity | boolean | True if statements contain material non-public financial data |
| last_updated | ISO8601 timestamp | When the capsule was last updated |

---

## Audit Log Fields
- matter_id, skill_id, skill_version, invoked_by, period_id, input_hash, evidence_quality, output_verdict, escalation_fired, recon_signoff_recorded, report_certification_recorded, timestamp
  • metadata.json 2.1 KB 
    {
  "id": "close-to-report-protocol",
  "name": "Close-to-Report Protocol",
  "type": "skill",
  "provider": "generic",
  "harnesses": ["codex", "claude-code", "cursor", "gemini", "kiro", "other"],
  "summary": "Orchestration protocol for the financial period close and reporting process in Dynamics 365 Finance and Microsoft Fabric / Power BI environments. Sequences subledger close, bank reconciliation, currency revaluation, ledger reconciliation, consolidation, and financial statement preparation. Enforces subledger close, reconciliation sign-off, and report certification gates. Coordinates d365-finance-close-to-report-agent (all Dynamics 365 Finance close tasks) and fabric-power-bi-business-insights-governance-agent (certified report publication via Microsoft Fabric and Power BI).",
  "source_type": "original",
  "official_docs": [
    "https://learn.microsoft.com/dynamics365/guidance/business-processes/record-to-report-close-financial-periods",
    "https://learn.microsoft.com/dynamics365/finance/general-ledger/financial-period-close-workspace",
    "https://learn.microsoft.com/dynamics365/guidance/business-processes/record-to-report-areas"
  ],
  "security_notes": "This protocol is a recommendation and orchestration guide only — it is never an authorization to post journal entries, modify financial data, re-open closed periods, or certify financial statements. All production-impacting steps require confirmation by the relevant human finance owner. The protocol never requests live ledger credentials, chart of accounts with actual balances, consolidation schedules with customer-level data, or tenant IDs. Report publication via fabric-power-bi-business-insights-governance-agent is blocked until the finance owner completes reconciliation sign-off and report certification. Manual journal entries without supporting documentation and human approval are refused. Backdated consolidation adjustments are refused and escalated.",
  "last_verified": "2026-06-16",
  "path": "skills/cross-functional/close-to-report-protocol",
  "author": "github: VincentChuWaiChow",
  "version": "0.1.0"
}
  • SKILL.md 8.5 KB 
    ---
name: close-to-report-protocol
description: Use this skill to coordinate the financial period close and reporting process across Dynamics 365 Finance and Microsoft Fabric / Power BI. It orchestrates subledger close, general ledger reconciliation, currency revaluation, consolidation, financial statement preparation, and report certification. The skill defines stage gates for subledger close, reconciliation sign-off, and report certification, and enforces structured handoffs between d365-finance-close-to-report-agent and fabric-power-bi-business-insights-governance-agent. It does not post journal entries, modify financial data, certify financial statements, or access live ledger credentials; all production-impacting steps are escalated to the relevant specialist or human finance owner.
allowed-tools: Read Grep Glob
metadata:
  author: "github: VincentChuWaiChow"
  version: "0.1.0"
  updated: "2026-06-16"
  category: finance
  lifecycle: experimental
---

# Close-to-Report Protocol

## Purpose
This skill orchestrates the financial period close and reporting process in Microsoft Dynamics 365 Finance environments, with downstream coordination to Microsoft Fabric and Power BI for business insights and report distribution. It coordinates the transition from an open accounting period through subledger close, general ledger reconciliation, adjustments, consolidation, financial statement preparation, and certified report publication. The protocol exists so that closing tasks are sequenced correctly, no reconciliation step is skipped, and report data is not published before financial close is certified by the responsible finance owner.

## When to use
- A month-end, quarter-end, or year-end financial period close must be orchestrated across multiple modules.
- Subledger close, bank reconciliation, currency revaluation, and ledger reconciliation must be sequenced and tracked.
- Consolidated financial statements must be prepared across multiple legal entities.
- Power BI financial reports must not be refreshed with uncertified period data.
- A cross-module reconciliation discrepancy is detected and must be investigated before close certification.

## When NOT to use
- The matter is a single-module posting question — route to the Dynamics 365 Finance specialist.
- The ask involves tax return preparation or external audit coordination — escalate to the finance owner and external advisors.
- Budget vs. actual analysis is required without a period close event — use Fabric / Power BI governance skill directly.
- The matter involves procurement or sales order financial entries that are not yet posted — resolve upstream first.

## Participating agents
- d365-finance-close-to-report-agent — owns all period-close tasks in Dynamics 365 Finance: subledger posting, reconciliation, revaluation, consolidation, and financial statement preparation
- fabric-power-bi-business-insights-governance-agent — owns report certification, data refresh governance, and distribution of certified financial reports via Microsoft Fabric and Power BI

## Inputs required
- Period end date and fiscal period identifier
- Legal entity or consolidation group scope
- Close checklist template reference from Dynamics 365 Finance period close workspace
- Materiality threshold for reconciliation discrepancy escalation
- Report distribution list and certification sign-off owner

## Evidence required
- Subledger close confirmation for: Accounts Receivable, Accounts Payable, Fixed Assets, Inventory, and Project Operations (as applicable)
- Bank reconciliation sign-off
- Currency revaluation run confirmation with FX rates source
- Ledger-to-subledger reconciliation report showing zero unexplained differences
- Consolidation and elimination journal posting confirmation (multi-entity scenarios)
- Finance owner sign-off on financial statements before report publication

## Workflow
1. Open the financial period close workspace in Dynamics 365 Finance; load the applicable close template for the period type (month-end, quarter-end, year-end).
2. Execute subledger close tasks in sequence: Accounts Payable, Accounts Receivable, Fixed Assets, Inventory, and Project Operations.
3. Perform bank reconciliation for all bank accounts in scope; escalate any unexplained reconciling items above the materiality threshold.
4. Run currency revaluation for all foreign-currency accounts; validate source FX rates against an approved reference.
5. Perform ledger-to-subledger reconciliation; confirm zero unexplained differences. Any difference halts the process.
6. Subledger close gate: d365-finance-close-to-report-agent confirms all subledger modules are closed and reconciled.
7. Post period-end accruals, adjustments, and eliminations as required; document all manual journal entries with supporting evidence.
8. For multi-entity environments: run consolidation, intercompany eliminations, and minority interest calculations.
9. Prepare draft financial statements: balance sheet, income statement, and cash flow statement.
10. Reconciliation sign-off gate: finance owner reviews and approves the reconciliation package.
11. Invoke fabric-power-bi-business-insights-governance-agent to refresh certified financial data in Microsoft Fabric; lock the reporting period to prevent further edits.
12. Report certification gate: finance owner certifies financial statements before reports are distributed.
13. Distribute certified financial reports via Power BI; record distribution event with timestamp and recipient list.

## Decision gates
| Gate | Condition | Action if not met |
|---|---|---|
| Subledger close | All subledgers closed with zero unexplained differences | Halt general ledger close; escalate to subledger owner |
| Bank reconciliation | All bank accounts reconciled with documented items | Halt; escalate unexplained items above materiality threshold to finance owner |
| Currency revaluation | Revaluation run confirmed with approved FX rates | Hold close; validate rate source |
| Ledger-to-subledger match | Zero unexplained difference | Halt; investigate and resolve before proceeding |
| Reconciliation sign-off | Finance owner approved the reconciliation package | Do not prepare or publish financial statements |
| Report certification | Finance owner certified statements as accurate | Block fabric-power-bi-business-insights-governance-agent from publishing reports |

## Refusal triggers
- Financial statements are requested for distribution before reconciliation sign-off — refuse.
- A manual journal entry is requested without supporting documentation and human approval — refuse.
- A reporting period is requested to be re-opened after financial close certification — escalate; do not re-open without documented approval.
- Live ledger credentials, chart of accounts details, or intercompany elimination schedules with actual figures are requested by an agent — refuse; escalate.
- A consolidation adjustment is requested to be backdated — refuse; escalate to the finance controller.

## Handoff rules
- d365-finance-close-to-report-agent produces the reconciliation package and certified close confirmation before fabric-power-bi-business-insights-governance-agent may refresh or publish any financial data.
- Every handoff carries a capsule: matter_id, period_id, current_stage, gate_outcomes, open_questions, do_not_do_list.
- Report publication is blocked until the report certification gate is passed.
- All manual journal entries are logged separately with author, approver, business reason, and supporting document reference.

## KPIs
- Period close cycle time (period end date to final close certification)
- Reconciliation first-pass rate (% of accounts reconciled without human intervention)
- Number of post-close adjustments (target: zero material adjustments post-certification)
- Report certification lead time (time from close completion to certified report distribution)
- Audit finding rate related to period close (target: zero repeat findings)

## References
- [Close financial periods — Dynamics 365 Finance record-to-report](https://learn.microsoft.com/dynamics365/guidance/business-processes/record-to-report-close-financial-periods)
- [Financial period close workspace — Dynamics 365 Finance](https://learn.microsoft.com/dynamics365/finance/general-ledger/financial-period-close-workspace)
- [Record to report business process areas overview](https://learn.microsoft.com/dynamics365/guidance/business-processes/record-to-report-areas)
- [Configure and perform periodic processes in Dynamics 365 Finance (training)](https://learn.microsoft.com/training/modules/configure-periodic-processes-dyn365-finance/)

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