{
  "synthetic": true,
  "capability": "cost-detail-footing",
  "status": "available",
  "scenario": "The cost-detail schedule does not equal the total reported in the monthly package.",
  "sourceTable": {
    "columns": [
      "Cost line",
      "Detail amount"
    ],
    "rows": [
      [
        "Direct labor",
        "$3,000"
      ],
      [
        "Materials",
        "$2,000"
      ],
      [
        "Detail total",
        "$5,000"
      ],
      [
        "Reported control total",
        "$5,100"
      ]
    ]
  },
  "deterministicRule": "Sum every numeric detail row and compare the result with the control total using a $1 tolerance.",
  "flaggedFinding": "The supporting detail is $100 below the reported control total.",
  "possibleReasons": "The variance could be a missing row, a stale report, a classification difference, or a formula-range error.",
  "humanReviewQuestions": [
    "Was a row excluded from the formula range?",
    "Were both reports generated at the same time?",
    "Does the control total include another category?"
  ],
  "operatingDecision": "Trace the $100 variance before relying on the schedule for reporting or analysis."
}