Sample report. Every company, contract, and figure on this page is illustrative — a representative fictional company, not a customer. It shows the exact structure a real report takes.
$86,300 of billing variance, $54,000 of revenue-treatment variance, and 4 control exceptions across 22 customers.
All six dollar findings were verified against source documents before this report was issued. Three standing billing configurations will continue to under-bill approximately $5,900 per month until corrected (see Forward Exposure).
Billing findings — $86,300
F-01Amendment uplift never applied
$42,000 under-billed
Halston Ridge Co.
Contract says:
Amendment #2 §3 — 8% price uplift effective Mar 1
Systems did:
Invoices INV-2041 through INV-2045 issued at pre-amendment price
Proposed correction:
Corrective invoice for Mar–Jul; update subscription price
F-02Discount applied past its contractual term
$9,500 under-billed
Bellwood Systems
Contract says:
Order Form §2.4 — 20% discount for first 12 months only
Systems did:
Coupon still active on invoices in months 13–18
Proposed correction:
Remove coupon; corrective invoice for months 13–18
F-03Usage overage never invoiced
$22,800 under-billed
Junction Freight
Contract says:
Order Form Exhibit A — $0.012 per call above 5M monthly commit
Systems did:
Usage export shows 1.9M calls over commit in Q1; no overage invoice exists
Proposed correction:
Issue overage invoice; add overage line to billing setup
F-04Ramp pricing not stepped
$12,000 under-billed
Osprey Health
Contract says:
Order Form §1.2 — $12K/mo year one, $15K/mo from month 13
Systems did:
Months 13–16 invoiced at $12K/mo
Proposed correction:
Corrective invoice; update subscription to year-two price
Revenue-treatment findings — $54,000
F-05Revenue schedule not updated after co-term amendment
$37,500 timing variance
Halston Ridge Co.
Contract says:
Amendment #3 — term extended 6 months, fees consolidated
Systems did:
Schedule still recognizes at original monthly rate over original term
Proposed correction:
Determine modification treatment under ASC 606 and company policy; update schedule and deferred revenue accordingly
F-06Professional services recognized like subscription
$16,500 shifted across periods
Meridian Grove
Contract says:
SOW #1 — $33K implementation, ~3-month delivery
Systems did:
Recognized ratably over 24 months alongside the subscription
Proposed correction:
Recognize over delivery period per policy memo §4
In a real report, every finding links to the underlying documents: the clause in the signed PDF, the invoice lines, and the schedule rows. Complex judgment areas — standalone selling price allocation, variable consideration — are flagged for your revenue accountant or auditor rather than resolved unilaterally.
Control exceptions — 4
Items with no dollar impact yet, but which an auditor would flag.
A $3,000 credit note with no contractual basis found in the contract package (no SLA credit or termination clause triggered).
A price change applied in billing for which no countersigned amendment exists in the contract repository.
An invoice issued against an agreement that had expired without a signed renewal.
Two accounts where the CRM opportunity amount does not match the signed order form.
Forward exposure
Findings F-01, F-02, and F-04 are standing configurations, not one-time errors: the subscriptions are still set to the wrong price. Left as they are, they will continue to under-bill approximately $5,900 per month. The proposed corrections stop the leak as well as recover the history.
Method and coverage
Which checks ran, and what was in scope. A check that couldn't run is reported, not skipped silently — with the input that would unlock it.
Check
Status
Inputs used / needed
Uplifts / escalators applied
Ran
Contracts + invoice export
Ramp pricing stepped
Ran
Contracts + invoice export
Invoice lines match contracted prices
Ran
Contracts + invoice export
Discounts within contractual term
Ran
Contracts + invoice export
Minimum commits trued up
Ran
Contracts + invoice + usage export
Contracted items billed
Ran
Contracts + invoice export
Billing frequency matches contract
Ran
Contracts + invoice export
Credit notes have contract basis
Ran
Contracts + credit note export
Revenue schedule matches contract terms
Ran
Contracts + revenue schedule
Auto-renewals billed
Ran
Contracts + invoice export
Usage metering vs. rated usage
Partial — metering export unavailable for 2 of 4 products
Raw metering data would unlock full coverage
Want this report for your own numbers?
A scan of one past period, from exports you already have. Read-only, every finding verified, data deleted after the agreed engagement.