Escalation & RACI
Process steward Controller. SLA 3 business days. Overdue action alarm_only.
Escalation path
State machine
PENDING → REVIEWING on first L1 touch. REVIEWING → APPROVED / REJECTED on L2/L3 sign-off. Any tier may push → ESCALATED, which only exits through an approve_override package (two ≥ 100-char fields — evidence + corrective action — plus one approver segregated from the preparer).
Active escalation queue
derived from remediation_log · append-only| Package | Opened | Reason | State | SLA clock | Outcome |
|---|---|---|---|---|---|
| — | 2026-06-15 | ROOT_CAUSE_DIVERGENCE on GL-1002 (W-8831) routed to Controller. | REVIEWING | 5 / 3 BD | — open — |
RACI matrix
per override package · locked in config/governance.json
| Role | R | A | C | I |
|---|---|---|---|---|
Staff Accountant Responsible | · | · | · | |
Accounting Manager Consulted | · | · | · | |
Controller Accountable | · | · | · | |
Internal Audit Informed | · | · | · |
RACI legend
Performs the work — drafts the rationale, gathers evidence, makes the call on the package.
Single owner who signs off. Authority to approve, reject, or escalate further.
Two-way input before the decision lands — domain expertise on the entry being reviewed.
One-way notification after the decision — receives the append-only remediation log row.