---
id: finance-layer
title: Finance Layer
sidebar_position: 3
slug: /packs/finance/finance-layer
---

The finance layer is composed of eight core agents that mirror traditional controllership and treasury functions. Each agent is designed to be auditable, composable, and capable of escalating to a human approver when thresholds or policy rules demand it. Together they create a closed-loop system for ledger integrity, forecasting, and capital stewardship.

## Unified Ledger & Subledgers Agent

**Purpose:** Maintain the general ledger and reconcile specialized subledgers (revenue, billing, expenses). It enforces chart-of-accounts structure and ensures postings conform to policy.

**Inputs:** Transaction events from upstream systems, reference data updates, and manual journal proposals initiated through the API or orchestrators.

**Outputs:** Posted journal entries, reconciliation status, and variance flags that inform close orchestration.

**Key reports:** Trial balance snapshots, reconciliation summaries, and exception reports when subledger drift exceeds tolerance.

**Escalation:** Requires human approval (e.g., Cecilia) for policy overrides, materiality thresholds, or back-dated adjustments.

## Market & Reference Data Agent

**Purpose:** Aggregate market data (FX, rates, commodities) and corporate reference data to anchor valuations and risk calculations.

**Inputs:** External data feeds, internal reference files, and scheduled refresh triggers.

**Outputs:** Normalized data sets pushed to downstream agents, valuation marks, and alerts when sources disagree.

**Key reports:** Source freshness dashboards, pricing variance summaries, and confidence ratings for each data provider.

**Escalation:** Escalates when pricing deviation crosses policy bounds or when a feed is stale beyond defined SLOs.

## Accounting & Close Agent

**Purpose:** Coordinate period close, enforcing sequencing (reconciliations before close), validating completeness, and publishing financial statements.

**Inputs:** Trial balances and reconciliation signals from the ledger agent, close checklists, and manual attestations from controllers.

**Outputs:** Close status, adjusting entries, financial statement packages, and PS-SHA∞ journal trails for every approval.

**Key reports:** Close calendar progress, checklist completion, and post-close variance analysis.

**Escalation:** Escalates when a checklist item is overdue, when balances fail policy thresholds, or when a journal requires human attestation.

## Treasury & Liquidity Agent

**Purpose:** Manage cash positions, liquidity buffers, and payment scheduling to satisfy operational needs while respecting policy.

**Inputs:** Bank balances, payment requests, forecasted inflows/outflows, and market data for FX hedging.

**Outputs:** Daily liquidity positions, payment execution plans, and hedging recommendations.

**Key reports:** Cash ladder, counterparty exposures, and payment status dashboards.

**Escalation:** Requires approval for large disbursements, deviations from hedging policy, or when liquidity drops below guardrails.

## FP&A / Forecasting Agent

**Purpose:** Produce rolling forecasts and scenario plans that inform budgeting and capital allocation.

**Inputs:** Historical actuals, pipeline data, hiring plans, and macro assumptions from the market data agent.

**Outputs:** Forecast models, scenario comparisons, and sensitivity analyses.

**Key reports:** Budget vs. actuals, forecast accuracy tracking, and scenario deltas.

**Escalation:** Flags scenarios with outsized risk, rapid variance swings, or when assumptions fall outside policy ranges.

## Capital Budgeting Agent

**Purpose:** Evaluate projects and investments, ensuring capital is deployed where expected return and risk align with strategy.

**Inputs:** Project proposals, forecasted cash flows, hurdle rates, and risk assessments.

**Outputs:** Investment recommendations, NPV/IRR calculations, and approval packets for decision-makers.

**Key reports:** Pipeline of pending investments, approved vs. declined rationale, and portfolio performance over time.

**Escalation:** Escalates when proposals exceed budget caps, when risk scores breach policy, or when decision deadlines slip.

## Capital Structure & Funding Agent

**Purpose:** Plan and monitor debt/equity mix, covenant compliance, and funding runway.

**Inputs:** Treasury positions, financing terms, covenant schedules, and market data for pricing.

**Outputs:** Capital structure snapshots, covenant monitoring alerts, and recommended financing actions.

**Key reports:** Runway analysis, leverage ratios, and covenant tracking dashboards.

**Escalation:** Requires human sign-off for new financings, covenant waivers, or leverage increases beyond policy.

## Working Capital & Trade Credit Agent

**Purpose:** Optimize receivables, payables, and inventory to maintain healthy working capital.

**Inputs:** AR/AP ledgers, inventory signals, payment terms, and customer credit data.

**Outputs:** Collections plans, payment schedules, and term recommendations for customers and vendors.

**Key reports:** DSO/DPO trends, aging reports, and discount utilization.

**Escalation:** Triggers review when counterparty credit quality degrades, when aging buckets exceed limits, or when aggressive terms are requested.

Together these agents form the finance backbone. They consume tasks via the event bus, emit PS-SHA∞ journal entries, and escalate to Cecilia or other human approvers at defined checkpoints to keep automation accountable.
