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asciilifeform,

Your audit results:

When I handed Pizarro funds to mod6 in July, I over-paid by 0.00113128.
In July, I booked a cash payment for services that should have been an asset of debt type, with the cash account settling the debt in August.
In August, net change of the cash account was tallied incorrectly.

Increasing the cash account's closing value for July by the amount of overpayment at funds handoff, and decreasing it by the amount of the transaction that should have been booked in August brings it to parity with managers' reported balances at the end of July.

Summing incoming and outgoing transactions for August against the adjusted closing balance for July brings the August cash account closing value to parity with the managers' reported balances at the end of July.

Given that the discrepancy between reported cash holdings and book cash account closing value is equal for August, September and October, I conclude that September and October do not have discrepancies to investigate.

July and August statements need reissuing. I would be pleased to put the DB-ization that supported these audits to work to generate them programatically.

Yours,
ben_vulpes

Detailed analysis of August's numbers:

I've determined that the August discrepancy between reported cash account closing value and reported managers' balances is due to inaccurate calculation of the net change in the cash account.

First, use the results of the July audit to adjust August's starting balance:

  6.48908190
+ 0.00113128
- - 0.22505299
- ------------
  6.26516019

Then, pull all managers' transactions for the month of July:

select id, amount, cleared_at at time zone 'utc' from transactions where date_part('month', cleared_at at time zone 'UTC') = 8 order by cleared_at asc;
 id |   amount    |          timezone
- ----+-------------+----------------------------
 14 | -1.20000000 | 2018-08-03 15:54:54.148184
 15 |  0.22505299 | 2018-08-03 17:41:17.623988
 16 |  0.02028048 | 2018-08-04 00:51:50.724847
 17 | -0.02028048 | 2018-08-04 04:31:45.155331
 18 |  0.01900855 | 2018-08-06 11:48:08.888593
 19 | -0.67353635 | 2018-08-08 15:23:01.949947
 20 | -0.23437500 | 2018-08-10 19:29:04.403578
 21 | -0.10000000 | 2018-08-12 18:56:44.685092
 22 |  0.10000000 | 2018-08-17 16:26:57.987632
 23 |  1.20000000 | 2018-08-24 14:22:29.573036
 24 | -0.14516129 | 2018-08-24 18:48:15.984574
 25 |  0.01341464 | 2018-08-28 02:09:38.785376
 26 |  0.00219354 | 2018-08-28 05:12:49.975418
 27 |  0.00819354 | 2018-08-29 15:43:23.731778
 28 |  0.05780660 | 2018-08-29 15:43:29.062287
 29 |  0.02100855 | 2018-08-31 21:00:10.747129

I confirm that this is a complete list of transactions as reported in the shared notes document, and matches what is in the report.

Sum these transactions:

select sum(amount) from transactions where date_part('month', cleared_at at time zone 'UTC') = 8;
     sum
- -------------
 -0.70639423

Sum this against August's book starting cash balance:

  6.26516019
- - 0.70639423
- ------------
  5.55876596

Which is the same number I reported as the sum of managers' balances at the end of August in my first report to you.
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