DQ Investigation — Revenue Variance FIN-2026-0088

In ProgressStep 4 of 6

Started 8 Aug 2026, 15:30 · Triggered by CFO escalation · Board meeting 11 Aug

Tom Okafor, Data Platform Lead

Process Timeline

Metric Definition Comparison

15:30 – 15:33 (3m 18s)

Compared 'revenue' across semantic layer, finance system, and board template — two competing definitions found

Finding: Warehouse reports gross revenue; finance nets refunds at source per FIN-ACC-002

Lineage Walk

15:33 – 15:41 (8m 02s)

Traced board figure backward: report → fct_revenue_v3 → stg_orders → orders_raw; located the exact transform where paths diverge

14 models walked

Pipeline & Freshness Check

15:41 – 15:45 (4m 11s)

All DAGs green; warehouse refresh 7 Aug 02:00 vs finance close 5 Aug — $0.6M timing component quantified

$0.6M timing component

Reconciliation

15:45 – ongoing

Source-to-target recon by transform step — variance attribution table 90% populated

Data-owner confirmation required

Manual Adjustment Review

Verify journal entries JE-2026-0781 and JE-2026-0794 against warehouse exclusion rules

Ownership Resolution & Report

Publish recon report with system-of-record ruling per Domain Ownership registry — controller sign-off required

Step 4: Reconciliation

In Progress

What the agent is doing

Reconciling row counts and sums at each transform step to attribute the full $2.3M variance to confirmed causes.

Attribution Progress

Definition component — $1.4M confirmed (gross vs net)

Freshness component — $0.6M confirmed (refresh timing)

Journal component — $0.3M pending finance data-owner verification

Residual — $0 (fully attributed)

Governance Checkpoint

Data-Owner Confirmation Required

The $0.3M manual journal attribution must be verified by the finance data owner before the recon report is finalized.

Evidence

fct_revenue_v3 transform SQL

Recon table FIN-0088-R1

Journal entries JE-2026-0781, JE-2026-0794

FIN-ACC-002 policy

Domain Ownership registry entry — revenue

Four Pillars

Meaning: Two revenue definitions resolved; system-of-record per Domain Ownership registry

Process: Step 4 of 6 per DQ workflow DQ-WF-002

Evidence: 3 of 4 attributions confirmed

Record: EB-2026-0808-TD-03088-S4 · 15:45:52Z