Two-minute lesson
What a review gate actually checks
A review gate is a decision with an owner, evidence and a stopping rule. It sits immediately after a consequential agent output, before another step can rely on that output.
One example
In the fictional bank exercise, DEMO LAKESIDE shows $168.20 on the bank export and $186.20 in the ledger. Similar descriptions suggest a transposition. They do not prove which amount is right, and they do not authorize an entry. Reject the match, keep the exception open and request the utility bill.
The reviewer’s checklist
- Completeness. Account for every source row exactly once. Look for omissions and duplicates, not just plausible matches.
- Accuracy. Recompute amounts and compare dates, references and descriptions. Never accept an unequal-amount match.
- Evidence. Trace the proposal to the source records. Separate a likely explanation from support for an adjustment.
- Authority. Name the person authorized to approve the next action. Drafting a journal entry is different from permission to post it.
- Unresolved exceptions. Keep missing evidence visible, with an owner and follow-up. A hold is a valid decision; an unexplained difference is not a completed reconciliation.
Check your understanding
The descriptions match, but bank and ledger amounts differ. What should the reviewer do?