Welcome back, Controller
Here is the state of Sample SaaS Co. for FY2027 · Q3 close. Pending judgments and auditor notes are listed below.
Revenue · period to date
$8.7M
+14.6% vs prior period
Remaining performance obligations
$19.7M
2,350 POs · 36-mo weighted avg
Contract liability balance
$84.2M
−$2.1M from Q2 close
Pending reviewer actions
5
0 low-confidence · hard-blocked
Period close · FY2027 Q3
Day 41 of 45 ·on track
Cutoff
Reviews
Judgments
Disclosure
Sign-off
Reviewer queue
Items needing controller action
JUDGMENT
PO-2 onboarding distinctness · medium confidence
◐MEDIUMCISC 0.84 — direction unanimous, factor-(b) reasoning split. Reviewer attention requested.
NorthStar #2027-0481·3 min ago
MODIFICATION
Modification M-04 awaiting confirmation
✓HIGH50 added users + 12-month extension · separate-contract treatment proposed
NorthStar #2027-0481·8 min ago
DISCLOSURE
Disclosure pack v3 · 3 investor questions remain in draft
◐MEDIUMQ4 (SSP methodology), Q6 (Modifications), Q9 (Costs to obtain)
Q3 FY2027·14 min ago
AUDITOR NOTE
External auditor flagged SSP method
Auditor: "Cost-plus-margin method requires updated cost basis from FY2026."
MSA #2027-0480·2 hr ago
JUDGMENT
PO-1 distinctness · low confidence
⚠LOWCISC 0.62 — hard-blocked. Reviewer must enter judgment manually.
MSA #2027-0480·1 day ago
JUDGMENT
PO-3 series identification · medium confidence
◐MEDIUMAI identified usage-based PO as series; reviewer should confirm pattern of transfer.
Renewal #2027-0478·1 day ago
Auditor activity
External auditor accessed 3 contracts in the last 24 hours and added 1 review note on SSP methodology. No critical comment letter risk identified.
Open audit trail AI confidence · 30-day
High (≥0.85)
96.4%
Medium (0.7–0.85)
2.9%
Low (<0.7) · hard-blocked
0.7%
Quick actions
Pinned for review
All contracts →| Contract | Customer | TP | Confidence | Pending |
|---|---|---|---|---|
NorthStar Order Form #2027-0481 northstar-2027-0481 · 2027-01-15 | NorthStar Logistics Group, Inc. | $1.1M | ◐MEDIUM | 2 |
MSA Order #2027-0480 msa-2027-0480 · 2027-01-10 | Industrial Holdings, Inc. | $720K | ◐MEDIUM | 1 |
Subscription Renewal #2027-0478 renewal-2027-0478 · 2027-01-03 | Regional Systems Corp. | $460K | ◐MEDIUM | 1 |
MSA Order #2027-0301 msa-2027-0301 · 2026-09-01 | Federal Services Group | $3.4M | ◐MEDIUM | 1 |
Total transaction price aggregates $11,100,000 across visible contracts. ERP synced 14 minutes ago — pending contracts will appear within 5 minutes of next ingestion.