* docs(bookkeeping): audit + runbook for template-caused mis-bookings
Two of the template defects fixed this week produced postings that SUCCEEDED
and are still sitting in customers' huvudbocker: travel_hotel debited 5820
Hyrbilskostnader instead of 5830 Kost och logi (#1397), and the representation
template deducted 25% input VAT on a 12% restaurang supply (#1396). Fixing a
template only changes future postings.
Follows the pattern already established by SETTLEMENT_ACCOUNT_REMEDIATION.md
for the same class of problem: read-only detection, per-entry evidence review,
staged storno with explicit approval, no automated bulk mutation.
Deliberately excludes vehicle_parking (5614) and it_cloud_hosting (5421). Those
named accounts that never existed in BAS, so account-backfill could not seed
them and every booking failed. Nothing was posted, nothing to remediate.
Detection is by account signature and is diagnostic only, because there is no
provenance link from a posted entry back to the template that produced it:
template_id lives on mapping_rules, not on journal entries. Both signatures
have legitimate shapes (5820 IS correct for real car hire; representation at
25% IS lawful when the supplier charged 25%), so a row is a question and never
a verdict.
The classifier is verified against seeded probes rather than assumed: a hotel
booked to 5820 with a hotel counterparty ranks high, a genuine car hire on 5820
falls to manual review, a 25% representation ranks high, and a correct 12%
representation does not appear at all. Query confirmed to run against the real
schema (the lock date lives on company_settings, not companies).
The runbook records what BFL 5 kap 5 § actually requires: both tracks, that
storno is the only one available once a period is locked or the bookkeeping has
been relied upon, and that there is NO numeric materiality threshold in BFL.
Materiality decides whether a historical correction is worth making, never
whether a silent one is allowed. For the VAT defect it also flags that a filed
momsdeklaration makes this an omprovning question, not just a ledger one.
Co-Authored-By: Claude Opus 5 (1M context) <noreply@anthropic.com>
* docs(bookkeeping): harden template misbooking audit
* fix(bookkeeping): retain mixed voucher audit candidates
---------
Co-authored-by: Jakob Wennberg <311770904+jakobwennberg-oss@users.noreply.github.com>
Co-authored-by: Claude Opus 5 (1M context) <noreply@anthropic.com>
Co-authored-by: Emil <emilmattsson14@gmail.com>
Mattsson