Load the contract population
Contracts are uploaded or imported. Draft register entries are generated with the extracted terms flagged for confirmation.
Compliance Engine
Every check cites the provision it applies. A result you cannot trace is a result you cannot defend.
GASB & GAAP
What it does
Compliance Engine maintains the registers and checks that consume a disproportionate share of a close cycle: the lease inventory under GASB 87, the subscription arrangement inventory under GASB 96, fund balance classification under GASB 54, and the completeness and internal consistency of note disclosures.
It is built around a working paper model. Each check produces a result, the records it examined, the provision it applied, and a place for the preparer's conclusion — the artefacts an auditor will ask for, produced as a by-product rather than reconstructed afterwards.
Interface mockup. Values shown are illustrative and do not represent any entity.
Capabilities
What is included
- Lease and SBITA registers. One register covering both standards, with term, discount rate, option assumptions and remeasurement triggers recorded against each contract.
- Contract term extraction. Draft register entries generated from uploaded agreements, presented for review. Nothing enters the register without a human confirming it.
- Disclosure completeness checks. Note disclosures tested against the required elements, including maturity analyses and roll-forwards.
- Fund balance classification. GASB 54 classification tested against the entity's committing and assigning authorities as documented in its own policies.
- Reconciliation support. The governmental funds to government-wide reconciliation built from the underlying adjustments rather than entered as a balancing figure.
- Working paper export. Every check exports with its inputs, its provision reference and its disposition, in a format that goes straight into the audit file.
Implementation
How a deployment runs
Typical first deployment reaches steady state within one to two quarters, depending on the state of the source data.
Confirm the judgements
Term, options, discount rate and scope conclusions are reviewed and recorded with the reasoning. The reasoning is retained for successors.
Run the checks
Registers, balances and disclosures are tested. Each exception names the provision and the records involved.
Export the file
Results, evidence and conclusions export as working papers with a complete change history.
Limits
What Compliance Engine does not do
We publish this section for every tool. It is the section we would want to read first.
- Compliance Engine is not an audit, a review, or a compilation, and it does not provide assurance on financial statements.
- RIGFOA is not affiliated with, endorsed by, or acting on behalf of the Governmental Accounting Standards Board or any other standard-setting body.
- Scope and measurement conclusions require professional judgement. The system records and tests judgements; it does not make them.
Talk to us about your oversight programme
Walk through the platform with your own chart of accounts, or start with the research library. Both routes are free to begin.