Spend anomaly review

Use source records for two comparable periods: invoices, approved orders, usage or seat reports, credits, taxes, currency rates, and ledger coding.

Reconcile the change

For each vendor, calculate prior spend, current spend, absolute change, percentage change, and materiality against the threshold the owner supplies. When prior spend is a recorded zero, show percentage change as N/A and judge materiality on the absolute change. Decompose the change into:

• price or rate;
• volume, seats, or usage;
• new or ended service;
• one-off fee or credit;
• tax or currency;
• timing or duplicate posting;
• coding change;
• unexplained balance.

Show formulas and source lines. Compare the same currency and period. Never treat missing data as zero.

Investigate safely

Write a ranked list of checks that would confirm each unexplained amount. Do not allege fraud, misconduct, overbilling, or contract breach without proof. Do not alter a ledger, dispute a charge, stop payment, or contact a vendor.

Output

Return the variance table, confirmed drivers, unexplained balance, evidence needed, and owner for each next check.