Trace lease charges before client signoff
A proof chain links each answer to source facts. It records who checked every handoff. Build it before the client report.
The NIJ tracks who held each source and where. Its old chain guide focuses on legal proof. Use that tracking idea, not legal advice.
Use one evidence index
| Field | Required value |
|---|---|
| Source ID | Stable document code |
| Version | Date and execution status |
| Location | Page, section, or line |
| Extracted fact | Exact fact used |
| Precedence | Amendment relationship |
| Test | Reproducible method |
| Result | Output and units |
| Reviewer | Named person |
| Timestamp | Review date and time |
| Deliverable link | Report section or note |
The IIA standards can anchor evidence and quality controls. They do not decide lease meaning. See the IIA standards.
Preserve version history
Keep the older lease language. Give each version a source ID. Then add a precedence field.
| Source | Status | Precedence note |
|---|---|---|
| L-001 | Base lease | Original section 8.2 |
| A-001 | Amendment one | Replaces fee cap only |
| A-002 | Amendment two | No change to fee cap |
This table is a made-up example. Real files need signed-source review.
Walk one example
Assume amendment A-001 caps a fee at four percent. Assume statement S-001 bills a five percent fee. The pool is $100,000.
| Node | Evidence | Result |
|---|---|---|
| Clause | A-001, page 3 | Four percent cap |
| Statement | S-001, line 14 | Five percent billed |
| Input | S-001, line 8 | $100,000 pool |
| Test | Pool times cap | $4,000 allowed |
| Billed | Pool times billed rate | $5,000 billed |
| Difference | Billed minus allowed | $1,000 review item |
These numbers are assumptions. They show the index structure only. A reviewer must verify the fee base.
A lease cost article lists fee, share, gross-up, and base-year issues. It supports examples, not rate claims.
Stop weak conclusions
Do not issue a conclusion when any gap remains.
- A signed source is missing.
- Amendment order is unresolved.
- The statement line lacks identity.
- The reviewer cannot repeat the math.
- The reviewer role is unclear.
- The result exceeds agreed scope.
The AICPA keeps its rules page current. Check the right rule for each file.
Where CAMAudit fits
Forensic audit firms can pair the fee clause and line.
Fixed rules keep math checks the same.
CAMAudit builds the branded CAM audit. Your firm uses a review-and-sign step.
Your team must review the dispute letter draft. It is not legal advice. Have counsel review before sending.
Extend the work steps
Start at Practice Growth and the contract audit plan. Find more tools on the accounting resource shelf. Teach this row with the webinar plan. Screen new work with the first-call plan. Route each row with the review queue.
Map this source row into the offer. Use the service launch guide.
Keep each source row under firm review. Use the CPA firm page.