Morgan Ellison
Month-end fails in the same three places: open expenses above threshold, missing cost-center owners, and a narrative that lives in someone's inbox.
Give each ledger area one owner and a due date on a visible calendar. Block the close when exceptions sit over the policy line. Do not hide them in a sidebar.
A variance snapshot is enough for an agent to draft the first narrative. A human still signs the pack.
If your close still starts with “export to CSV,” the system of record is not the system people trust.