MOD-080 — Statutory financial reporting¶

Module: MOD-080 (statutory-financial-reporting) System: SD06 (risk-platform) Repo: bank-risk-platform Phase: 1 ADR: ADR-046 — SD06 data product architecture (Snowflake-native orchestration, dbt transformation layer, view-as-product, EventBridge at external boundaries only)

⚠️ PENDING CFO REVIEW. The chart of accounts (seeds/chart_of_accounts.csv) + internal account purposes (seeds/internal_account_purposes.csv) are a working v1 baseline, not the bank's signed statutory taxonomy. Before MOD-080 is allowed to push to a real ERP in UAT or prod, the CFO + finance controller must sign off on the GL classification + IFRS line-item mapping. Tracked in docs/handoffs/MOD-080-cfo-coa-governance.handoff.md.

Purpose¶

Snowflake-native statutory close pipeline that produces the four IFRS financial statements (trial balance, P&L, balance sheet, cash flow) on the regulatory schedule (monthly / quarterly / annual), archives them to a 7-year Object-Lock-COMPLIANCE S3 bucket, and pushes a structured GL feed to the bank's ERP via HMAC-signed webhook. Every period close is gated by an FR-263 reconciliation check that compares cumulative trial-balance closing balances against SD01 accounts.balance per (gl_account_code × jurisdiction × currency) with a $0.10/line tolerance and a 2-minute CDC lag exclusion (per scope rulings Q3 + Q1).

The S3 archive is the regulatory artefact — Object Lock COMPLIANCE mode means not even root can delete or shorten retention before expiry. Per scope ruling Q2: archive precedes ERP push, archive success commits the period, ERP push failure does NOT roll back the archive or the bank.statutory.report_produced event. ERPs go down for maintenance; the push retries independently without re-archiving.

Functional + non-functional scope¶

Code	Requirement
FR-261	Generate trial balance, P&L, balance sheet, and cash flow statement at the regulatory cadence per jurisdiction (NZ + AU). All four published as STATUTORY views over dbt-managed Dynamic Tables.
FR-262	Push structured GL feed to the bank's ERP via API integration within 2 hours of period end. HMAC-signed webhook; 30s timeout; every attempt logged to `STATUTORY.ERP_PUSH_LOG`.
FR-263	Reconciliation gate before publish — cumulative trial-balance closing vs SD01 `accounts.balance` per (gl_account_code × jurisdiction × currency); $0.10/line tolerance (Q3); 2-min CDC lag exclusion (Q3 + Q1); breach → period marked `NEEDS_MANUAL_REVIEW`, archive does NOT happen, ERP push does NOT happen, `bank.statutory.reconciliation_variance_detected` event fires + DCM alert routes to MOD-076 SNS.
FR-264	7-year minimum immutable storage for auditor access — S3 Object Lock COMPLIANCE mode, 2555-day default retention, explicit Deny on `s3:DeleteObject*` for defense-in-depth.
NFR-006	All financial figures persisted as `NUMBER(p,s)` (never FLOAT) — same precedent as the MOD-032 / MOD-035 saga. Every aggregation explicitly cast to `NUMBER(20,2)` to short-circuit Snowflake's FLOAT-promotion rule.
NFR-024	`REPORT_RUNS`, `ERP_PUSH_LOG`, `RECONCILIATION_RUNS` are append-only. BANK_DBT_ROLE has SELECT only. Runtime grant verification in `tests/integration/snowflake-immutability.test.ts`.
NFR-019	All Lambdas and DCM tasks structurally logged (per-period `report_run_id` / `recon_run_id` / `push_id` correlation IDs).
NFR-010	Unattended-success-rate ≥90% — measured via `V_PERIOD_CLOSE_METRICS` (succeeded / total per period_type per month); alarm `ALERT_PERIOD_CLOSE_FAILURE` routes to MOD-076 SNS on any FAILED or NEEDS_MANUAL_REVIEW outcome.

Policy	Mode	How satisfied
REP-004	AUTO	All four IFRS statements are dbt-managed Dynamic Tables refreshed every 15 min (1 hour for cash flow). Period detection is a Snowflake task running hourly; orchestrator runs on a 30-min EventBridge schedule. No manual extraction path. Verified: `tests/policy/REP-004-auto.test.ts`.
REP-001	AUTO	The trial_balance_period DT (substrate for all four IFRS statements + the ERP feed CSV) reads from `int_classified_postings` ← `stg_postings`, the same CDC-fed staging chain MOD-039 / MOD-040 / MOD-041 use. Single source of truth in fact, not just claim. Verified: `tests/policy/REP-001-auto.test.ts`.
GOV-006	LOG	`ERP_PUSH_LOG.SOURCE_PERIOD_ID + SOURCE_TRIAL_BALANCE_RUN_ID + PAYLOAD_SHA256` lineage triple traces every ERP journal entry back to the SD01 postings. Manifest.json under each S3 archive prefix carries per-file sha256. Append-only structurally (`tests/policy/GOV-006-log.test.ts`) and at runtime (`tests/integration/snowflake-immutability.test.ts`).

Architecture¶

Module type¶

Hybrid: DCM v2 declarative + dbt models + 3 Lambdas (orchestrator, reconciliation, ERP push) + S3 immutable archive bucket. No Python UDFs (the FR-263 variance check is pure SQL inside the reconciliation Lambda; no statistical/ML code).

ADR-056 readiness (greenfield from day 1)¶

has_dbt_project: true from initial deploy.
profiles.yml hybrid env_var('NAME', 'placeholder-default') form.
All seed data via dbt seed CSVs (no MERGE...VALUES).
Per-table grants (STATUTORY is single-owner; no co-residency).
target.warehouse on every DT.
All financial columns typed NUMBER(p,s) not FLOAT.
Every aggregation cast inline to NUMBER(20,2).

Data flow¶

SD01 accounts.postings ──┐
SD01 accounts.accounts ──┤
SD01 accounts.account_products ──┘
              │
              ▼  CDC (MOD-042) → BANK_{ENV}_CORE.RAW.{POSTINGS, ACCOUNTS, ACCOUNT_PRODUCTS}
              │
              ▼
   stg_postings + stg_accounts + stg_account_products  (bootstrap-resilient adapter.get_relation)
              │
              ▼
   stg_chart_of_accounts (CTAS UNION of chart_of_accounts.csv + internal_account_purposes.csv)
              │
              ▼
   int_classified_postings  (joins postings × accounts × CoA; signed_amount per bookkeeping convention)
              │
              ▼
   trial_balance_period   (DT — INCREMENTAL, target_lag=15 min, cluster=(period_id, gl_account_code))
              │
   ┌──────────┼──────────┬──────────────┬──────────────┐
   ▼          ▼          ▼              ▼              ▼
profit_and_  balance_   cash_flow_   reconciliation_  v_period_close_
loss_period  sheet_     statement_   status_current   metrics
(DT 15m INC) period     period       (DT 5m INC)      (VIEW)
             (DT 15m    (DT 1h FULL —
              INC)       LAG join non-
                         equality forces FULL,
                         per MOD-098 lesson)
   │          │          │              │
   ▼          ▼          ▼              ▼
v_pnl_period  v_balance_ v_cashflow_  v_reconciliation_
              sheet_     period       status_current
              period

──── Period-close orchestration ────

   PERIOD_CLOSE_DETECTOR (Snowflake task, hourly)
   inserts a PENDING REPORT_RUNS row when value_date crosses a period_end_date

                      │
                      ▼
   period-close-orchestrator Lambda (EventBridge schedule, every 30 min)
       │
       ├──▶ reconciliation Lambda (FR-263)
       │      ├─ on variance → mark NEEDS_MANUAL_REVIEW
       │      │              + publish bank.statutory.reconciliation_variance_detected
       │      │              + ALERT_RECONCILIATION_VARIANCE → MOD-076 SNS (independently)
       │      │              ABORT.
       │      └─ on clean → continue.
       │
       ├──▶ compose statement bundle (4 statements + erp_gl_feed.csv + manifest.json with sha256)
       │
       ├──▶ S3 archive  ◀──  Q2: PRECEDES ERP push. Archive failure aborts.
       │      Object Lock COMPLIANCE 2555-day. The regulatory artefact.
       │
       ├──▶ UPDATE REPORT_RUNS.outcome = 'SUCCEEDED' + s3_archive_path
       │      + publish bank.statutory.report_produced
       │
       └──▶ erp-push Lambda (FR-262)
              ├─ HMAC-SHA256 sign payload, POST to /bank/{env}/erp/api-endpoint
              ├─ log every attempt to ERP_PUSH_LOG with full lineage
              └─ failure does NOT roll back archive or report_produced event (Q2)
                 ALERT_PERIOD_CLOSE_FAILURE → MOD-076 SNS independently

Refresh cadence rationale¶

DT	Lag	Mode	Why
`trial_balance_period`	15 min	INCREMENTAL	The substrate. Statutory close is monthly/quarterly/annual; intra-period freshness is just for ad-hoc treasury queries. 15 min trades freshness for cost — much smaller than MOD-041's 1-min (which has a 60s SLA).
`profit_and_loss_period`	15 min	INCREMENTAL	Aligned with TB. Aggregates only WHERE statement_section='PROFIT_AND_LOSS'.
`balance_sheet_period`	15 min	INCREMENTAL	Aligned with TB. Cumulative window function for closing balances.
`cash_flow_statement_period`	1 hour	FULL	LAG join with non-equality predicate forces FULL refresh per MOD-098 saga (ADR-056 lesson 002758). 1-hour cadence is fine for cash flow — it's a derived/period-end statement, not intra-period.
`reconciliation_status_current`	5 min	INCREMENTAL	Rapid feedback for the variance-investigation dashboard. CDC lag exclusion via `DATEADD('minute', -2, period_end_date::TIMESTAMP_LTZ)`.

CDC lag compensation (Q1 + Q3)¶

Per scope ruling Q3, postings created within 2 minutes of period_end_date are excluded from the variance check. The exclusion is applied in two places:

reconciliation_status_current DT — the published view's lag_excluded_movement column already factors in the 2-min buffer.
Reconciliation Lambda — the cumulative TB closing query filters WHERE period_end_date <= ?::DATE and joins to the already-lag-compensated V_RECONCILIATION_STATUS_CURRENT view.

The 2-minute window is recorded on every variance event + reconciliation_runs row (CDC_LAG_EXCLUSION_MINUTES column) so auditors know what was excluded.

Q2: archive-precedes-push semantics¶

The orchestrator's flow is strictly ordered:

Reconciliation gate → if variance, ABORT (no archive).
Compose statement bundle (4 statements + ERP feed + manifest).
S3 archive — failure here aborts the run as FAILED.
UPDATE REPORT_RUNS.outcome = 'SUCCEEDED' + publish bank.statutory.report_produced.
ERP push — wrapped in try/catch; failure logs ERP_PUSH_LOG with OUTCOME = 'FAILED' | 'TIMEOUT' but does NOT roll back the archive or the report_produced event. The ALERT_PERIOD_CLOSE_FAILURE alarm fires independently from the ERP_PUSH_LOG state.

Rationale: the S3 archive IS the regulatory artefact (FR-264). Once archived, the period is "produced" for compliance purposes regardless of whether the ERP has received it. ERP push is a downstream operational concern; ERPs go down for maintenance; the push can be retried separately without re-archiving (the archive's content doesn't change between retry attempts — bytes-identical, hash-stable).

Snowflake objects owned¶

Object	Type	Owner	Notes
`STATUTORY` schema	(created)	this module	Single-owner — no co-residency complications. `dcm/pre-dbt.sql` does `CREATE SCHEMA IF NOT EXISTS` + USAGE grant.
`REPORT_RUNS`	TABLE (DCM)	this module	Period-close audit log (REP-004 / GOV-006 LOG). Append-only inserts on start, UPDATE-once on completion (UPDATE granted to ingest_role only). BANK_DBT_ROLE: SELECT.
`ERP_PUSH_LOG`	TABLE (DCM)	this module	Every ERP push attempt. GOV-006 LOG. Append-only; lineage triple (source_period_id + source_trial_balance_run_id + payload_sha256). BANK_DBT_ROLE: SELECT.
`RECONCILIATION_RUNS`	TABLE (DCM)	this module	Every variance check (FR-263 audit). Append-only. `DETAIL_VARIANCES` is VARIANT JSON of the worst-50 offending lines. BANK_DBT_ROLE: SELECT.
`EB_PUBLISH_CURSOR`	TABLE (DCM)	this module	Operational cursor for future EB-publisher-style usage. UPDATE granted to ingest_role; BANK_DBT_ROLE: SELECT.
`PERIOD_CLOSE_DETECTOR`	TASK (DCM)	this module	Hourly schedule. INSERTs PENDING REPORT_RUNS rows when `value_date` crosses a `period_end_date`.
`ALERT_RECONCILIATION_VARIANCE`	ALERT (DCM, post-dbt)	this module	Routes to MOD-076 SNS when reconciliation_runs has any HAS_UNEXPLAINED_VARIANCE = TRUE row in last 4h.
`ALERT_PERIOD_CLOSE_FAILURE`	ALERT (DCM, post-dbt)	this module	Routes to MOD-076 SNS when REPORT_RUNS has any FAILED or NEEDS_MANUAL_REVIEW row in last 48h. NFR-010 monitoring.
`TRIAL_BALANCE_PERIOD`	DYNAMIC TABLE (dbt)	this module	INCREMENTAL, target_lag=15 min, cluster=(period_id, gl_account_code).
`PROFIT_AND_LOSS_PERIOD`	DYNAMIC TABLE (dbt)	this module	INCREMENTAL, target_lag=15 min.
`BALANCE_SHEET_PERIOD`	DYNAMIC TABLE (dbt)	this module	INCREMENTAL, target_lag=15 min. Cumulative window function for closing balances.
`CASH_FLOW_STATEMENT_PERIOD`	DYNAMIC TABLE (dbt)	this module	FULL refresh, target_lag=1 hour (LAG join non-equality forces FULL — MOD-098 lesson).
`RECONCILIATION_STATUS_CURRENT`	DYNAMIC TABLE (dbt)	this module	INCREMENTAL, target_lag=5 min. Lag-compensated.
`V_TRIAL_BALANCE_PERIOD`	VIEW (dbt)	this module	Published contract per ADR-046 §3 — read by reconciliation Lambda + orchestrator's composeStatementBundle + MOD-036.
`V_PNL_PERIOD`	VIEW (dbt)	this module	Published contract — IFRS P&L.
`V_BALANCE_SHEET_PERIOD`	VIEW (dbt)	this module	Published contract — IFRS Balance Sheet.
`V_CASHFLOW_PERIOD`	VIEW (dbt)	this module	Published contract — IFRS indirect-method Cash Flow.
`V_RECONCILIATION_STATUS_CURRENT`	VIEW (dbt)	this module	Published contract — variance-investigation dashboard source.
`V_PERIOD_CLOSE_METRICS`	VIEW (dbt)	this module	NFR-010 monitoring — unattended_success_rate_pct per period_type × month.
`CHART_OF_ACCOUNTS`	TABLE (dbt seed)	this module	⚠ PENDING CFO REVIEW. ~35 rows v1 (NZ/AU products + INTERNAL_* GL classifications).
`INTERNAL_ACCOUNT_PURPOSES`	TABLE (dbt seed)	this module	⚠ PENDING CFO REVIEW. 15 rows (CASH_NZ, INTEREST_INCOME_COLLECTOR, etc.).
`REPORTING_PERIODS`	TABLE (dbt seed)	this module	36 rows = 12 monthly + 4 quarterly + 1 annual covering 2026–2028.
`STG_CHART_OF_ACCOUNTS`	TABLE (dbt CTAS)	this module	Materialised TABLE not VIEW — ADR-056 091905 precedent (VALUES lineage breaks change-tracking through DT chains).

Out-of-band Snowflake objects¶

None. Unlike MOD-041 / MOD-039, this module has no Python UDFs.

SSM outputs¶

Path	Value	Consumer
`/bank/{env}/risk-platform/statutory/trial-balance-view`	`STATUTORY.V_TRIAL_BALANCE_PERIOD`	MOD-036 prudential return builder + ad-hoc treasury queries (FR-261).
`/bank/{env}/risk-platform/statutory/pnl-view`	`STATUTORY.V_PNL_PERIOD`	MOD-036 + executive dashboards.
`/bank/{env}/risk-platform/statutory/balance-sheet-view`	`STATUTORY.V_BALANCE_SHEET_PERIOD`	MOD-036 + executive dashboards.
`/bank/{env}/risk-platform/statutory/cashflow-view`	`STATUTORY.V_CASHFLOW_PERIOD`	MOD-036 + executive dashboards.
`/bank/{env}/risk-platform/statutory/reconciliation-status-view`	`STATUTORY.V_RECONCILIATION_STATUS_CURRENT`	Variance-investigation dashboard (FR-263).
`/bank/{env}/risk-platform/statutory/period-close-metrics-view`	`STATUTORY.V_PERIOD_CLOSE_METRICS`	NFR-010 dashboard (unattended success rate).
`/bank/{env}/risk-platform/statutory/reports-bucket`	`bank-{env}-statutory-reports`	Auditor signed-URL fetch; ERP push Lambda reads the GL feed CSV.
`/bank/{env}/risk-platform/statutory/period-close-lambda-arn`	Lambda ARN	Ops dashboards + CloudWatch alarms.
`/bank/{env}/risk-platform/statutory/reconciliation-lambda-arn`	Lambda ARN	Ops dashboards.
`/bank/{env}/risk-platform/statutory/erp-push-lambda-arn`	Lambda ARN	Ops dashboards.

SSM consumed¶

Path	Origin
`/bank/{env}/snowflake/databases/risk`	MOD-102
`/bank/{env}/snowflake/account-locator`	MOD-102
`/bank/{env}/snowflake/warehouses/etl`	MOD-102
`/bank/{env}/snowflake/warehouses/dbt`	MOD-102
`/bank/{env}/snowflake/roles/domain-{nonprod\\|prod}`	MOD-102
`/bank/{env}/iam/lambda/bank-risk-platform/arn`	MOD-104
`/bank/{env}/observability/adot-layer-arn`	MOD-104
`/bank/{env}/eventbridge/bank-risk-platform/arn`	MOD-104
`/bank/{env}/eventbridge/bank-risk-platform/dlq-arn`	MOD-104
`/bank/{env}/sns/alarm-intake/arn`	MOD-076 — referenced by both DCM alerts.
`/bank/{env}/kms/operational/arn`	MOD-104 — for SSE-KMS on the statutory-reports bucket.
`/bank/{env}/erp/api-endpoint`	NOT YET PROVISIONED — see `docs/handoffs/MOD-080-needs-erp-setup.handoff.md`. ERP push Lambda fails at runtime until this exists.
`/bank/{env}/erp/api-secret-name`	NOT YET PROVISIONED — see same handoff. Secret in Secrets Manager containing `{ "hmac_key": "..." }`.

Events¶

Published¶

bank.statutory.report_produced (Source: bank.risk-platform, DetailType: statutory_report_produced)

JSON Schema authoritative source: docs/event-schemas/bank.statutory.report_produced.v1.schema.json.

{
  // Standard envelope (ADR-051)
  "event_id": "uuid",
  "event_time": "2026-05-01T01:30:00.000Z",
  "schema_version": "1.0",
  "trace_id": "uuid",
  "idempotency_key": "sha256(report_run_id|period_id|trial_balance_run_id)",
  // Payload
  "report_run_id": "rr-001",
  "period_id": "2026-M04",
  "period_type": "MONTHLY",
  "period_end_date": "2026-04-30",
  "trial_balance_run_id": "tb-2026-04-30T23:00:00Z",
  "s3_archive_path": "s3://bank-prod-statutory-reports/monthly/2026-M04",
  "reports_produced": ["trial_balance", "profit_and_loss", "balance_sheet", "cash_flow_statement"],
  "gl_lines_count": 245
}

Subscribers: - SD08 dashboard period-close panel (display "April 2026 closed"). - MOD-036 prudential-return-builder — picks up the lineage handle. - Audit / ops monitoring.

bank.statutory.reconciliation_variance_detected (Source: bank.risk-platform, DetailType: statutory_reconciliation_variance_detected)

JSON Schema authoritative source: docs/event-schemas/bank.statutory.reconciliation_variance_detected.v1.schema.json.

{
  "event_id": "uuid",
  "event_time": "2026-05-01T01:25:00.000Z",
  "schema_version": "1.0",
  "trace_id": "uuid",
  "idempotency_key": "sha256(recon_run_id|period_id)",
  // Payload
  "recon_run_id": "recon-2026-04-30-...",
  "period_id": "2026-M04",
  "period_type": "MONTHLY",
  "period_end_date": "2026-04-30",
  "gl_lines_with_variance_count": 3,
  "total_variance_dollars": "152.40",
  "max_variance_dollars": "98.50",
  "tolerance_dollars_per_line": "0.10",
  "cdc_lag_exclusion_minutes": 2
}

The independently-fired DCM alert ALERT_RECONCILIATION_VARIANCE routes to the same MOD-076 SNS topic — this event is the structured counterpart for downstream subscribers that need detail.

Consumed¶

None. The only inbound trigger is the EventBridge 30-min schedule (internal SD06; not an external event).

Operational¶

Curating the chart of accounts¶

⚠ Working v1 only — PENDING CFO REVIEW. The seeds/chart_of_accounts.csv file is a baseline shaped from MOD-001's product taxonomy + typical NZ/AU bank GL conventions; it is NOT the bank's signed statutory taxonomy. Until the CFO/finance-controller sign-off described in MOD-080-cfo-coa-governance.handoff.md is in hand, this module must not push to a real ERP in UAT or prod. The dev deploy uses a synthetic ERP webhook for testing.

When CFO sign-off lands, replace the CSVs and re-deploy. The seed materialises into TABLE rows; old rows for retired account codes are over-written by the seed (full-replace mode).

Investigating a NEEDS_MANUAL_REVIEW outcome¶

When ALERT_RECONCILIATION_VARIANCE fires (or a customer reports a period-close failure), the on-call's investigation:

Find the RECONCILIATION_RUNS row for the period: SELECT * FROM STATUTORY.RECONCILIATION_RUNS WHERE period_id = '<X>' ORDER BY started_at DESC LIMIT 5;.
Read DETAIL_VARIANCES JSON — top-50 worst offending GL lines with gl_account_code + jurisdiction + currency + variance_dollars.
Cross-reference against V_RECONCILIATION_STATUS_CURRENT for the live (lag-compensated) view of the same period.
Inspect the most-variant lines in int_classified_postings to see which postings are the source.

Common root causes: - CDC paused / behind — MOD-042 stream backed up; the 2-min exclusion isn't enough; check BANK_{env}_CORE.RAW.POSTINGS freshness. - New GL account code added to SD01 not in chart_of_accounts.csv yet — int_classified_postings.is_unclassified will be TRUE. - Internal-purpose-code mismatch — SD01 internal accounts whose account_number doesn't match the prefix patterns in int_classified_postings.sql. Long-term fix: SD01 ships an explicit internal_purpose_code column (out of MOD-080 scope).

After resolving the variance, manually mark the REPORT_RUNS row as MANUALLY_RESOLVED (a follow-on outcome distinct from SUCCEEDED) and re-trigger the orchestrator.

Retrying a failed ERP push¶

The Q2 invariant means the archive is already in S3 when the ERP push fails. To retry:

Confirm OUTCOME of the latest ERP_PUSH_LOG row for the period (SELECT * FROM STATUTORY.ERP_PUSH_LOG WHERE source_period_id = '<X>' ORDER BY pushed_at DESC LIMIT 5;).
Manually invoke the mod-080-erp-push-{env} Lambda with the archive path and incremented attempt_number. The orchestrator itself does NOT retry automatically — operational ownership of ERP outage windows sits with the ops team.
Each attempt logs separately. Idempotency on the ERP side is enforced via the X-Bank-Payload-SHA256 + X-Bank-Push-Id headers — the ERP de-duplicates on these.

Why the variance + period-close alerts route to MOD-076 specifically¶

Same pattern as MOD-041 k-7. MOD-076 owns the SNS alarm-intake topic that fans out to on-call PagerDuty + Slack. Per-module SNS topics fragment the on-call experience.

Why FR-264 uses Object Lock COMPLIANCE not GOVERNANCE¶

GOVERNANCE mode lets bucket-owner / root override retention. COMPLIANCE mode does NOT — once set, the only way to delete an object before expiry is to wait. This is what makes FR-264's "immutable storage for auditor access" claim binding. Other audit trails in the platform (e.g. CloudWatch logs) use GOVERNANCE because operational override is occasionally legitimate; the statutory archive has no legitimate override case.

Open dependencies¶

These outbound handoffs must land before MOD-080 can exit Built → Deployed in UAT or prod:

Handoff	Status	Owner
`MOD-080-cfo-coa-governance.handoff.md`	Open. Blocks UAT + prod ERP push.	CFO + Finance Controller
`MOD-080-needs-erp-setup.handoff.md`	Open. Blocks all ERP push functionality.	Platform / IT (ERP integration)
`MOD-080-needs-MOD-076-sns-topic-ssm.handoff.md`	Open. Blocks DCM alert routing. Same shared dep MOD-041 + MOD-056 raised.	MOD-076
`MOD-080-needs-MOD-042-projections.handoff.md`	Acknowledged 2026-05-08. MOD-042 has shipped `core-statutory-projections.sql` covering all three views; pending operator-apply per env. See `processed/2026-05-08/MOD-080-MOD-042-projections-response.handoff.md`.	MOD-042

The dev deploy works with bootstrap-resilient adapter.get_relation on the SD01 raw tables and a synthetic ERP webhook — no production data flows until the dependencies land. Once MOD-042 operator applies core-statutory-projections.sql to dev, the next dbt build of stg_postings / stg_accounts / stg_account_products picks up real CDC rows automatically (no MOD-080 code change).