Board Package Builder

This is a mechanical compilation, not a presentation-judgment tool. It sums the trial balance into the P&L and balance sheet exactly as recorded — debit minus credit per account, with no revenue/expense or asset/liability sign flip and no equity rollforward applied. That presentation judgment belongs to the preparer; review sign conventions before issuing the package. What this skill guarantees instead is that every number in the package can be traced back to a specific TB account, and that nothing is estimated, netted, or silently invented.

The gate

Hard gate — blocks the workbook unless --force:

1. The trial balance does not balance. Total debits must equal total credits exactly before anything downstream is built.
2. A TB row has an unclassifiable account_type. Only P&L and BS are recognized. An account that can't be placed on either statement is not silently dropped or guessed onto one — it blocks the build.

Soft exceptions — reported on the Exceptions tab, workbook still produced:

• A KPI whose account mapping references an account not present in the TB, or an unrecognized operator. That KPI is marked not computed — never partially computed from the accounts that did resolve.
• A flux line item with no commentary supplied — marked (commentary not supplied), never filled in with invented narrative.
• A cash-flow account with no prior-period balance — its full current balance is shown as the movement, flagged, rather than guessing a prior figure.
• A duplicate account name in the TB — balances are summed and the duplication is flagged, not silently merged without a trace.

Inputs

1. Trial balance — account, account_type (P&L|BS), debit, credit.
2. KPI definitions — kpi_name, account, operator (add|subtract), one row per account that rolls into a KPI. A KPI is computed only from the accounts named here — never from a formula the script invents.
3. Flux commentary (optional) — line_item, commentary, typically the output of flux-narrative.
4. Prior-period figures (optional) — line_item, prior_amount, one row per account, for the cash-flow rollforward.

Step 1 — Emit a blank worksheet

python3 scripts/board_package.py --template --out trial_balance_template.csv

Step 2 — Build the package

python3 scripts/board_package.py \
  --trial-balance tb.csv --kpi-defs kpis.csv \
  --flux flux_commentary.csv --prior prior_period.csv \
  --client "Northwind Systems Inc" --period-end 2025-12-31 \
  --out "Northwind - December 2025 Board Package.xlsx"

Step 3 — What the cash flow tab actually is

If --prior is supplied, the Cash Flow tab is an account-level movement rollforward: current balance minus prior balance, per balance-sheet account, plus net income as recorded on the P&L. It does not classify movements into operating, investing, or financing activities — that classification is a professional judgment call the script does not make, and the tab says so. If --prior is not supplied, the tab states plainly that cash flow could not be built, rather than fabricating one from a single period.

Deliver

Workbook tabs: Summary (gate status, TB totals, P&L/BS net balances), P&L, Balance Sheet, KPI (value, components, status — computed or not computed), Cash Flow (rollforward or not-built placeholder), Flux Commentary (verbatim or "not supplied"), Trace - Tie-Out (every account mapped to the statement and KPI(s) it feeds), Exceptions (every soft exception above).

Then, in chat: the gate result first, then the KPI/flux/cash-flow exception counts, then flag any account whose account_type looked ambiguous so the preparer can confirm the classification before this goes anywhere near the board.

What to escalate

• Any account where sign presentation (debit/credit as positive) looks backwards for its account type — this script does not correct it, and an inverted sign in a board deck is the kind of error that gets noticed in the room.
• A KPI repeatedly landing on "not computed" month over month — usually means the KPI mapping was never updated for a chart-of-accounts change.
• Cash-flow accounts with no prior balance in a period where the entity is not new — likely a broken link to the prior TB, not a real new account.
• Flux commentary coverage that's thin in a period with a large P&L swing.

Security posture

Fully local: standard library plus openpyxl. No network calls, no uploads, no telemetry. Trial balance and KPI data never leave the machine.

Dependencies

pip install openpyxl

Built by Adopt AI — free to use and modify.