The problem. A subscription business couldn't tell whether its MRR report or its contract records were correct. Both existed. Neither agreed with the other, and nobody had checked.

What I did. Built a formula-driven reconciliation matching 37 subscription records against contract records, checking price, billing frequency, plan, currency, term dates, discounts and account naming, with every check written as a live formula so the workbook can be re-run each quarter rather than rebuilt.

What it found. Nineteen records flagged across eight discrepancy types: subscriptions billing with no active contract behind them, contracts signed but never billed, rates that didn't match, discounts applied with no contractual basis, and orphaned records left over from cancellations.

Why both directions matter. They matter differently. Billing without a contract is a refund and credibility risk. A signed contract that's never billed is revenue simply not being collected. Both need finding, but they go to different people to fix.

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