Financial Reporting Workflow
This skill provides a structured workflow for preparing financial reports using the financial-analyst and metrics-analyst agents.
Workflow Overview
The financial reporting workflow follows 5 phases:
| Phase | Name | Description |
|---|
| 1 | Requirements | Define report scope and audience |
| 2 | Data Collection | Gather and verify source data |
| 3 | Report Preparation | Build report content |
| 4 | Review | Quality control and approval |
| 5 | Distribution | Finalize and distribute |
Phase 1: Requirements
MANDATORY: Define report requirements before building
Questions to Answer
| Question | Purpose |
|---|
| Who is the audience? | Tailors content and detail |
| What period is covered? | Sets data scope |
| What is the deadline? | Sets timeline |
| What format is required? | Determines output |
| What comparisons needed? | Prior period, budget, forecast |
Report Types
| Type | Audience | Content Focus |
|---|
| Management Report | Leadership | Operations, KPIs, variances |
| Board Package | Directors | Strategic, summary, governance |
| Investor Report | Shareholders | Performance, guidance, risks |
| Regulatory Filing | Regulators | Compliance, disclosures |
Blocker Check
If ANY of these are unclear, STOP and ask:
- Report audience
- Required content sections
- Comparison basis
- Approval requirements
Phase 2: Data Collection
MANDATORY: Verify all data before reporting
Data Requirements
| Report Type | Required Data |
|---|
| Management | Actuals, budget, forecast, KPIs |
| Board | Summary financials, strategic metrics |
| Investor | Audited financials, guidance |
| Regulatory | Per filing requirements |
Data Verification Checklist
| Check | Validation |
|---|
| Source documented | Each number has source |
| Period correct | Data from correct period |
| Reconciled | Ties to source system |
| Approved | Data has been reviewed |
Phase 3: Report Preparation
Dispatch to specialist(s) with full context
Agent Dispatch for Analysis-Heavy Reports
Task tool:
subagent_type: "ring:financial-analyst"
model: "opus"
prompt: |
Prepare financial analysis for [report type]:
**Period**: [reporting period]
**Audience**: [from Phase 1]
**Comparisons**: [prior period/budget/forecast]
**Data Provided**:
[Verified data from Phase 2]
**Required Sections**:
- Executive summary
- Financial highlights
- Variance analysis
- Key metrics
- Outlook commentary
**Format Requirements**:
[Specific format needs]
Agent Dispatch for KPI/Dashboard Reports
Task tool:
subagent_type: "ring:metrics-analyst"
model: "opus"
prompt: |
Prepare KPI summary for [report type]:
**Period**: [reporting period]
**Audience**: [from Phase 1]
**KPIs Required**:
[List of required metrics]
**Format Requirements**:
- Visualization specifications
- Trend indicators
- Target comparisons
Required Output Elements
| Element | Requirement |
|---|
| Executive Summary | Key messages in 3-5 points |
| Financial Statements | Per reporting standards |
| Variance Commentary | Explanations for material items |
| KPI Dashboard | Key metrics with visuals |
| Forward Look | Guidance or outlook (if applicable) |
| Disclosures | Required disclosures |
Phase 4: Review
MANDATORY: Quality control before distribution
Review Checklist
| Check | Validation |
|---|
| Numbers accurate | Verified against source |
| Math correct | Totals foot and cross-foot |
| Commentary consistent | Story aligns with numbers |
| Comparisons accurate | Prior period/budget correct |
| Disclosures complete | All required disclosures |
| Format correct | Per template/requirements |
Approval Workflow
| Level | Approver | Focus |
|---|
| Preparer | Analyst | Accuracy |
| Reviewer | Manager | Completeness |
| Approver | Controller/CFO | Messaging |
| Final | Designated signatory | Authority |
Phase 5: Distribution
MANDATORY: Control distribution
Distribution Checklist
| Item | Status |
|---|
| Final version confirmed | Required |
| Approvals documented | Required |
| Distribution list verified | Required |
| Confidentiality noted | Required |
| Archive copy saved | Required |
Pressure Resistance
See shared-patterns/pressure-resistance.md for universal pressures.
Reporting-Specific Pressures
| Pressure Type | Request | Agent Response |
|---|
| "Just use last month's format" | "Each report needs verification. I'll validate data and format." | |
| "Skip the review, deadline is now" | "Review is required for accuracy. I'll expedite but not skip." | |
| "Round the numbers for presentation" | "Accuracy requires precise figures. I'll note rounding methodology." | |
| "Remove that unfavorable variance" | "All material variances must be disclosed. I'll include explanation." | |
Anti-Rationalization Table
See shared-patterns/anti-rationalization.md for universal anti-rationalizations.
Reporting-Specific Anti-Rationalizations
| Rationalization | Why It's WRONG | Required Action |
|---|
| "Same report as last month" | Each period is independent | VERIFY all data fresh |
| "Minor variance, not worth explaining" | All variances need explanation | EXPLAIN all variances |
| "Audience won't notice" | Accuracy is non-negotiable | BE ACCURATE |
| "Format is good enough" | Format affects understanding | FOLLOW requirements |
Execution Report
Upon completion, report:
| Metric | Value |
|---|
| Duration | Xm Ys |
| Data Sources | N verified |
| Sections Completed | N |
| Variances Explained | N |
| Approvals | N/N obtained |
| Result | COMPLETE/PARTIAL |
Quality Indicators
| Indicator | Status |
|---|
| All data verified | YES/NO |
| All approvals obtained | YES/NO |
| Format requirements met | YES/NO |
| Distribution controlled | YES/NO |
