# Exceptions review · the weekly 20 minutes

Open `<month>.exceptions.csv`. For each line:

| Check | Question | Outcome |
|---|---|---|
| Is it a fact the firm has? | Invoice register, purchase register, payroll register | Answer it, mark review → auto |
| Is it a fact only the client has? | Source of cash, which invoice, whose UPI, personal or company | Send the prepared WhatsApp question |
| Is it money that must move? | Duplicate receipt, returned cheque, charges to recover | Raise refund, reverse receipt, note recovery |
| Is it a control matter? | Cash above threshold, owner payments, unknown payers | Record the answer and the evidence file |

## WhatsApp question format

One line, in the client's language, with date, amount, party and a yes/no or a choice. The kit's `sample-exceptions.csv` shows six.

## Close the loop

Every answer is written back to the categorised file with the person's name and the time. That file is the audit trail; the Tally import reads only lines marked approved.