What work is actually complete?
Agree on the operational definition of completion. A work order marked done may still have labor, parts, or subcontracted costs to come. Record those outstanding items beside the job rather than treating completion as a financial close.
What has not been billed?
Identify completed work with no corresponding invoice. Ask whether the gap is administrative, contractual, or caused by missing information. The next step should have an owner rather than disappearing into a total.
Which costs are still arriving?
Separate posted costs from commitments and estimates of remaining work. Do not add them together blindly: a posted invoice may already reduce an open commitment. Document the rule that prevents counting the same cost twice.
Are the periods comparable?
A weekly operations report and a calendar-month accounting report can disagree without either being wrong. Put the period boundaries in writing. Keep service dates, approval dates, and posting dates distinct when they answer different questions.
What changed since the last review?
Look for the jobs whose projected result moved, then trace the movement to records. End the review with decisions, owners, and follow-up dates. The aim is a better next action, not a prettier packet.
Where do your numbers disagree?
Bring the question to a conversation about your systems.
Start with your situation