Phase 3: Revenue Timing Investigation:

• Upon identifying potential month-mismatch issues:

• Reconstructed invoice timing relative to work dates.

• Identified that November payments did not necessarily reflect November labor.

• Recalculated month-specific revenue exposure.

For November:

• Verified $148,000 as the corrected amount due.

For December:

• Confirmed no income had been collected.

• Initiated per-client December outstanding calculations.

The Forensic Approach

Phase 1: Invoice & Discount Correction

• Converted all discount entries to negative values to correct distorted running totals.

• Segmented transactions by service date to ensure chronological accuracy.

• Recalculated totals by section for validation.

• Cross-referenced each invoice against QuickBooks Online reports.

• Attached invoice and payment detail reports for transparency.

Phase 2: Hourly Work Validation

• At client request, I expanded the scope to validate whether Ranger Guard invoiced all hours worked.

Actions Taken:

• Imported and separated quarterly hourly records into structured workbooks.

• Calculated expected invoicing totals based on job rate per hour.

• Cross-compared hours worked against invoices issued.

• Analyzed payment notifications and expense vouchers to confirm collections.

• Corrected spreadsheet structural errors affecting balance calculations.

• Rebuilt chronological revenue alignment.

• Identified unpaid December revenue exposure.

• Quantified verified November receivables.

• Produced structured Excel workbooks showing all calculations.

• Delivered Executive Summary + supporting documentation packet.