When only the unresolved lines matter
A full population audit is not always proportionate. This review starts with a defined exception list: unmatched payments, unexplained balances, duplicate assessment references, dormant credits or fees affected by an application amendment.
We trace the supplied evidence, restate the issue in neutral terms and classify each line as cleared, supported variance, missing evidence or authority query. The work is especially useful before a development cost report is frozen or a project account is handed over.
Boundaries
The client must identify the exception population and provide the underlying notices, receipts and ledger extracts. We do not certify records outside that population, negotiate with an authority or issue a legal conclusion.
The close-out note records the evidence available on the issue date. Describe the exceptions you need reviewed.