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Internal working document. Tracks open verification items, every change made to the notes, and every change made to the report and its data. Not for publication.

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1. Open Verification Items

• [x] Report links need the new tab links. The rebuild replaced the old heading blocks, so the report's links (Giving, Spending, Proposed Budget, Designated Funds, and the bottom callout) currently land at the top of the statements page. Update them with the four new tab links. Owner: Operations Director to send the links; Claude to update.
• [ ] Letter link (pending the letter author's OK). Proposed: link the existing phrase "strong balance sheet and financial position" to the Balance Sheet heading. No wording changes. On hold because the letter's author is sensitive to edits. Owner: Operations Director.
• [ ] Members' Meeting date in the Proposed Budget section reads "8/4/26." Why: Notes.docx dates the Members' Meeting Sunday, October 4, 2026, so this likely should be 10/4/26. Added by the Operations Director; not changed. Owner: Operations Director.
• [ ] Giving figures in Note 3 and the Giving narrative: 9% donor growth, 3.5% giving-per-donor growth, $825,000 of extraordinary gifts. Why: these come only from Notes.docx. No financial file provided supports them. Confirm against a donor/giving report. Owner: Chris Binkley.
• [ ] Note 1: exact deposits-in-transit amount. Why: the source says "$195k," a rounded figure. We kept it as written rather than guess. Get the exact amount. Owner: Chris Binkley.
• [ ] Note 2: fixed-asset reconciliation. Why: the original spreadsheet note said "purchase of two buildings ($1.035m) less current year depreciation ($230k)," which works out to roughly $805,000. The actual change in Total Fixed Assets is $809,072.79 ($9,079,797.79 − $8,270,725.00), and FY 2025/26 depreciation was $235,971.00. Dollar amounts were left out of Note 2 until reconciled. Owner: Chris Binkley.
• [ ] "5.7 months of operating reserves" (Notes.docx, Balance Sheet intro). Why: it can't be reproduced from the files we have, so it was left out of the published Balance Sheet intro. Confirm the calculation method before adding it back. Owner: Chris Binkley.
• [ ] Admin budget has fractional cents: $390,845.00359 (2027 Budget tab). Why: this flows into Total Admin & Operations ($886,256.00359), Total General Expense ($3,954,355.62359), and the cash surplus ($14,196.99641). The page shows $390,845.00, $886,256.00, $3,954,355.62, and $14,197.00. Correct the source spreadsheet. Owner: Chris Binkley.
• [ ] New Note 14 (Payroll): confirm the reasons for the increase. Why: the dollar increase ($229,192.55, 12.09%) is calculated from the spreadsheet. The stated reasons (HR leadership, Worship depth) come from the letter, not from a financial source. Owner: Chris Binkley.
• [ ] Note 12: the term "Confidential Project." Why: kept as written from Notes.docx, but it may read oddly to the congregation. Decide whether to change it to "the construction project." Owner: Operations Director / Chris Binkley.
• [ ] Designated fund "adjustments" were folded into contributions. Why: the original spreadsheet showed $35,522.72 of FY 26 Adjustments separately (Well $2,500.00, 3 Streams $32,822.72, Stephen Ministries $200.00). The updated spreadsheet includes them in Contributions (Donor total $425,125.42 = $389,602.70 + $35,522.72). Confirm what these adjustments are (transfers, reclasses, or gifts) and whether reporting them as contributions is the right treatment. This also affects the new Designated Funds section on the report, which uses "received" rather than "given" until this is confirmed. Owner: Chris Binkley.
• [ ] "For the first time, the budget presented for ratification includes depreciation" (Proposed Budget narrative). Why: confirmed verbally by the Operations Director and their supervisor. No document supports it. Confirm with whoever presents on Sunday.
• [ ] Narrative wording flagged earlier. Giving: "steady growth" and attributing the remaining $178,748 to growth. Spending: "mostly for some Sunday consultants" and "open positions" (plural). Why: stronger than Notes.docx supports (Note 5 describes one open Worship position and no breakdown of costs). Owner: Operations Director.
• [ ] Manual chart check. Spending chart y-axis max is $350,000, but August actual spending is $386,167. Raise the maximum in the chart settings. Owner: Operations Director.
• [x] Heading-level links. The report currently links to the top of the statements page. To deep-link to a specific statement, use "Copy link to block" on its heading in Notion and share the link, then test on a phone through the public site. Owner: Operations Director.

2. Known Source-File Discrepancies (not changed; disclosed here)

• August 2025 balance sheet doesn't foot by $0.49. The asset lines sum to $10,682,045.98 ($2,411,320.98 + $8,270,725.00), but Total Assets shows $10,682,046.47. Total Liabilities and Equity ($10,682,046.47) matches the stated Total Assets. The statements page shows the source figures as-is.
• Net income differs by $0.28 between statements. Balance Sheet shows $573,850.00; Budget vs. Actual shows $573,849.72. Both are shown as-is.