For Florida law firms
Three-way reconciliation: the bank's figure, the ledger's cash, and principal plus income
both lanes · Deterministic — no model call
Current availability
ShippedConfigured and enabled: anyone who can open the matter.
- Where it lives
- The firm's Money tab (/admin/matter/[id]?tab=money) · the trustee's Assets & bills · the accounting print (/admin/matter/[id]/accounting/print) · /api/matter/reconciliation
- What unlocks it
- whoever can open the matter — the firm's staff behind its wall, and the matter's own trustee
Status is evaluated against this deployment's configuration by the capability-status service at build time; the catalogue's facts were last reviewed on the date shown.
Capabilities
- ShippedThree readings of the same money at a period's end: the bank's figure (the statement balances typed — one per account, by a nickname — adjusted by deposits in transit and payments outstanding), the ledger's cash through that day (receipts − disbursements − distributions), and principal plus income.
- ShippedA bank figure no one supplied is never read as zero: the reading says "Not reconciled: bank statement not supplied".
- ShippedThe discrepancy is the magnitude over the worst leg — bank↔ledger, ledger↔principal + income, bank↔principal + income — so a bank figure that ties to the ledger cannot hide sub-balances that do not; matched means all three agree to the cent.
- ShippedEvery figure decomposes: the statement balances and each item in flight; receipts, disbursements and distributions; principal, income and what is marked neither; the in-kind entries and the gains and losses left out of the cash reading, named with their count.
- ShippedRecording one keeps it — who (the firm or the trustee), when, and every figure — append-only (a correction is a new reconciliation), walled like the matter, kept under a legal hold, read-only while the matter is archived; the database reads the ledger itself, so only the typed bank readings come from the person.
- ShippedA recorded reconciliation says when the ledger changed after it: the cash for that period then, and now.
- ShippedA ledger entry can be marked in kind — property, not money — and the accounting print carries the latest reconciliation, or says none has been recorded.
Limits
- The bank figure is typed: no statement balance is read from an upload, and no bank connection supplies it.
- The reading is cash only: an asset's carrying value, a gain or loss on a sale and an in-kind entry are named, not reconciled.
- Principal and income are as the ledger marks them; the reading never allocates an entry (Fla. Stat. § 738.201(3) is named for entries the trust does not allocate).
- One trust, one reading: separate shares or sub-trusts within a trust are not reconciled apart.
- A worksheet aid, not a legal certification: a reconciliation neither files nor approves an accounting.
What EstateDraftFL refuses
| Reason code | HTTP | What it means |
|---|---|---|
| auth_required | 401 | Recording a reconciliation needs a signed-in person who can open the matter. |
| invalid | 400 | A field could not be read — the period's end (today or earlier), a statement balance (a nickname and an amount, never an account number), an item in flight (only beside a balance) or the note — nothing was recorded. |
| not found | 404 | The matter was not found, or the caller cannot open it — nothing was recorded. |
| matter_archived | 409 | The matter is archived — its records can be read, not added to. |
| unavailable | 503 | The matter, or the firm's staff, could not be read — or the reconciliation could not be recorded — just now; nothing was recorded. |
Evidence
- supabase/migrations/20260930230000_phase13_reconciliation.sql
- src/app/api/matter/reconciliation/route.ts
- src/lib/reconciliation.ts
- src/lib/reconciliation-request.ts
- src/components/ReconciliationPanel.tsx
- src/components/LedgerPanel.tsx
- src/app/admin/matter/[id]/accounting/print/page.tsx
- docs/security/MASTER-PLAN-PHASE13-PART1-2026-09-30.md
Last reviewed 2026-09-30