This control plane turns synthetic settlement exports into one review surface: processor fee deltas, returned ACH payouts, merchant ledger breaks, owner accountability, cutoff replay, and final close signoff before reconciliation confidence is asserted.
| Risk | Owner | Subject | Observed state |
|---|---|---|---|
| high GatewayFee |
Payment Operations | Gateway fee delta | The latest card batch still shows a processor fee delta that exceeds the approved tolerance band. |
| high ACHReturn |
Treasury Operations | Returned vendor payout set | Six vendor payouts were returned overnight and still lack ticket-linked funding reversal evidence. |
| high LedgerBreak |
Payment Operations | Card ledger break | One merchant segment still has a booking mismatch between the processor settlement and internal ledger. |
| medium OwnerEvidence |
Finance Controls | Unowned payout exception | The oldest vendor exception still lacks a named owner in the daily exception packet. |
| medium CutoffTiming |
Settlement Governance | Cutoff timing drift | The replay note for the latest cutoff adjustment is missing from the packet evidence chain. |
| high CloseSignoff |
Settlement Governance | Close packet signoff gap | The ACH close packet is still missing treasury signoff and one finance review note. |