# Produce the executive spend summary a CFO will accept

> Tier: recipe. Operating recipe: real tool sequence, core rules, known traps.

The finance-grade spend view: what was spent where, how sure we are, what is still settling.

**Intent.** Spend by platform and purpose, reconciled, caveated, one page.

## When to use

- Month-end.
- Budget reviews with finance.

## When not to use

- Performance storytelling: this is the money table, keep it clean.

## Sources

Required: any connected source

## Preconditions

- The account is ticked in the dashboard, confirmed via list_accounts.

## Inputs

- `window`: Analysis window. Default: last 30 days.

## Procedure

1. Pull spend per platform for the closed period. — tools: `google_ads_get_insights`, `meta_get_insights`, `tiktok_get_insights`, `pinterest_run_report`
2. Reconcile Pinterest against billing where available. — tools: `pinterest_get_billing_and_orders`
3. State what can still move: adjustments, credits, late events.

## Decision rules

- **When** Reported spend and billing differ → **conclude** Finance gets the billing number with the bridge explained, not the reporting number alone.

## Evidence requirements

- Every figure carries its account, metric and window.
- Anything below a readable sample size is reported as unjudged, not as zero.

## Human approval boundary

- The readout changes nothing. Any change it motivates goes through Safe Writes: preview, human confirmation, then apply.

## Failure modes

- Ad platform 'spend' excludes taxes and fees finance sees: name the basis of every column.

## Output

- **Readout**: The figures, with windows and accounts named.
- **Flags**: What deserves a deeper skill or a human decision.