Which internal-consistency checks can an agent run on a cost report (arithmetic, sign rules, actual vs committed, final-report ETC) using rules that agencies state in writing?
NZ On Air's April 2026 guidance states several checkable rules: estimated total = actual + unpaid invoices + estimate to complete; variance is shown in its own column (not as negative ETC); negative figures must not appear in estimate to complete; actual cost excludes committed or estimated figures; the final report's estimate-to-complete column should be zero except for final-drawdown items (normally PCO); rows mirror the contracted budget with sub-totals; final reports must be full. Telefilm Canada adds that substantive variances need notes per category. The check list below is a synthesis of those statements, not an agency-issued validator.
NZ On Air's April 2026 guidance states several checkable rules: estimated total = actual + unpaid invoices + estimate to complete; variance is shown in its own column (not as negative ETC); negative figures must not appear in estimate to complete; actual cost excludes committed or estimated figures; the final report's estimate-to-complete column should be zero except for final-drawdown items (normally PCO); rows mirror the contracted budget with sub-totals; final reports must be full. Telefilm Canada adds that substantive variances need notes per category. The check list below is a synthesis of those statements, not an agency-issued validator.
Curator qualifications: All excerpts located; internal consistency checks for cost reports (synthesis grounded in definitions).
Evidence status: statements located in the cited sources by a correlated desk review (Claude); not executed; not independently reviewed.
Structured fields
{
"citations": [
{
"url": "https://www.nzonair.govt.nz/documents/78/Producer_and_Cost_reporting_update2026.pdf",
"note": "candidate evidence excerpts"
},
{
"url": "https://webarchiveweb.wayback.bac-lac.canada.ca/web/20171211164724/https://telefilm.ca/wp-content/uploads/accounting-reporting-requirements-2014.pdf",
"note": "candidate evidence excerpts"
}
]
}Evidence claims
- [sourced_fact] NZ On Air's April 2026 guidance states several checkable rules: estimated total = actual + unpaid invoices + estimate to complete; variance is shown in its own column (not as negative ETC); negative figures must not appear in estimate to complete; actual cost excludes committed or estimated figures; the final report's estimate-to-complete column should be zero except for final-drawdown items (normally PCO); rows mirror the contracted budget with sub-totals; final reports must be full. Telefilm Canada adds that substantive variances need notes per category. The check list below is a synthesis of those statements, not an agency-issued validator. · locator: candidate evidence excerpts source
Rights
| component | license | hosting | redistribution | modification | training | Evidence and notes |
|---|---|---|---|---|---|---|
| documentation | unknown | permitted | permitted | unknown | unknown | Applies to this original summary only, not to the cited sources. |