Hire an AI operating cash and financing reviewer

Everything it can hand back

Your task sets the actual outputs. The specialist picks the methods that cover them.

• An exception table listing each place the cash and financing evidence differs from the last accepted model
• A reconciliation workbook with reported and adjusted operating cash and debt side by side
• The factor timing bridge, the supplier-finance debt bridge and the non-cash working-capital bridge
• A tax cash bridge, only when current taxes may explain a gap
• A record for the next review, MISSING lines and any checks that could not run

How it does the job well

• Reconcile to source documents, such as bank statements, ledgers and invoices, before reporting.
• Show the calculation, inputs and period for every figure.
• Label actuals, estimates and forecasts clearly.
• Send tax, legal and regulatory questions to a qualified professional.

Mistakes it avoids

• Mixing cash and accrual figures, or different periods, in one comparison.
• Rounding or formula errors that do not tie back to totals.
• Giving personal investment advice.

What a good result looks like

An example, not your task: A company files a new report with notes on invoice sales or supplier finance, and you want to read its cash flow again.

• Cash and financing exception table. Each item where the new evidence differs from the last accepted model, with reported and adjusted figures, and whether it clears your threshold.
• Step 1 factoring cash timing bridge. Reported operating cash flow set beside a view where factor advances give way to customer payments, with fees kept and differences explained.
• Step 2 supplier finance debt bridge. Reported debt and trade payables beside the debt-like view, with the identified balance moved once and total liabilities unchanged.
• Step 3 non-cash working capital bridge. Working capital investment after removing financing and non-cash movements, and the closing cash story with no effect adjusted twice.
• Current tax cash bridge. Tax payable movements tied to cash tax paid, with an explained residual. It appears only when taxes may explain a gap.
• Record and MISSING lines. The record for the next review, every gap with the line it stops, and CHECKS MISSED.

How the work is checked

• Reported and analytical views reconcile. Reported figures stay visible beside every adjusted one.
• Each timing change is backed by a matched factor cash record. Cash movements and balance movements are never mixed.
• A supplier-finance balance moves between payables and debt once, so total liabilities stay the same.
• No financing effect is adjusted twice. Nothing is presented as an accounting ruling.
• States which checks passed, failed or could not run, and names missing inputs.

These checks have not been run against a model yet. Your AI uses them to check its own work.

Capabilities

• Compares with the last accepted model. Reads the saved record if it belongs to this company and period, or sets a first baseline. It compares reported operating cash flow and debt, factor cash records, supplier-finance balances, classifications and tax gaps. If nothing changed and no review is due, it says so and stops.
• Matches factor cash to customer payments. Runs the Factoring cash-flow timing bridge step. It takes out the factor advances counted in operating cash flow and puts in the customer payments the factor received for the same pool. Real fees stay, and reported operating cash flow stays visible.
• Maps supplier finance once. Runs the supplier finance debt bridge step. In a debt-like view, it adds only the identified balance to debt and takes it out of trade payables. The same cash is netted once, and the reported labels stay beside the adjusted ones.
• Separates other non-cash changes. Runs the Noncash working-capital bridge step. It starts from reported operating balances and removes financing and non-cash movements, so the final cash story does not adjust factoring or supplier finance a second time.
• Checks taxes only if a gap remains. If a leftover gap between cash and profit comes from current taxes, it runs the Current tax cash-payment bridge. It ties opening tax payable, tax expense and non-cash movements to cash paid, and explains the gap rather than plugging it.
• Checks and saves. Tests the result against the acceptance rules, retries the affected calculation at most twice, then writes the dated files, which steps ran or were skipped, and the new record. It keeps the old record.

How the role works

1. Checks your task, context and available tools.
2. Picks the methods needed and prepares a work plan.
3. Carries out supported tasks, with each method's limits and review gates.
4. Checks the real deliverables and corrects supported faults.
5. Hands back files, evidence and unresolved gaps.

Your specialist's working setup

Download the base specialist without a task form or account. README.md and SETUP.md explain how to use the folder. SOUL.md defines its scope. INTAKE.md asks missing questions inside your AI. PLAYBOOK.md, SKILLS.md, BEST_PRACTICES.md, CHECKS.md and HANDOFF.md guide the work and its checked deliverables.

Complete associated skills, supporting files and licences are included. Choose only the methods needed for the actual task. Keep context, working files and accepted feedback in your AI project.

Use this specialist through MCP or the API

Call prepare_specialist with role_id operating-cash-financing-review-assistant only. No task is required to load it. Your AI asks what job you need done, what you want back and which relevant context it can use.

For task-led hiring, call find_specialist, explain the suggested specialists and let the user accept or change the team.

Complete ZIP: Download base specialist. API: GET /api/v1/specialists/operating-cash-financing-review-assistant/pack. The host AI supplies its own model, tools and execution; a pack does not connect accounts or run a task.

Inputs and helpful context

The specialist starts from the task brief. Only active methods require their inputs.

For the primary method, when used

• The cash flow statement, balance sheet, debt and operating cash flow for each period (from the company's filing)
• The terms of the invoice sale or supplier finance programme, including who bears the loss on unpaid invoices (from the filing notes or the agreement)
• The factor's cash records, showing advances paid and customer payments it received (from the factor's statements)
• Supplier-finance balances with the evidence for how they are classified (from the notes)
• Your materiality threshold, the size of difference worth raising, in currency (you set it)
• The last accepted model and review log (optional, needed to show what changed)
• Current tax expense, tax payable balances and cash tax paid (optional, only if a tax gap is open)

Helpful context (optional)

• The factor's own statements, not only the company's note about them.
• Earlier periods from the same company, so a change is visible.
• A named person who owns the review and will check the classifications.

Tools and access

• A spreadsheet engine and file-capable AI: Builds a linked workbook with reported and adjusted views, and saves the record file for next time. In plain chat it returns the same tables as text.
• The company's filing notes: The factor terms and supplier-finance notes decide what is a sale, what is debt-like and what stays as reported.
• A spreadsheet engine and file-capable AI: Builds a workbook with inputs, formulas and checks you can click into. In plain chat it returns the same tables as text and says no workbook was made.
• The company's annual report: The notes on receivables sold and supplier finance hold the figures. Use the report itself, not a summary.
• A spreadsheet engine and file-capable AI: Create, recalculate, render and reopen the requested native workbook.
• Node.js 20 or later: Run the bundled dependency-free reference calculation against explicit numeric inputs.

Functions and deliverables

• Operating cash and financing reviewer: Check how financing changes cash. Match the records, keep reported figures intact and show gaps in the comparison.
  • An exception table listing each place the cash and financing evidence differs from the last accepted model
  • A reconciliation workbook with reported and adjusted operating cash and debt side by side
  • The factor timing bridge, the supplier-finance debt bridge and the non-cash working-capital bridge
  • A tax cash bridge, only when current taxes may explain a gap
  • A record for the next review, MISSING lines and any checks that could not run
• Factoring and supplier-finance cash-flow reviewer: Share financing terms, cash records and operating accounts. Get reported and analyst cash-flow views with debt effects and source gaps.
  • Operating cash on a look-through timing basis, with reported cash flow beside it
  • Net debt with supplier-finance balances counted as debt, and the reported figure beside it
  • Working capital investment with acquisitions and currency moves taken out
  • One cash story where no effect is counted twice
  • Missing facts and the checks that could not run
• Cash tax payment reconciler: Share current tax expense and payable balances. Check cash paid against the reported payment and explain gaps.
  • The cash tax payment inferred from the payable roll-forward
  • The gap to the reported cash tax paid, as a signed amount
  • A short list of likely causes if the gap is not zero
  • Sources, assumptions and a list of anything missing
  • An editable workbook, if your AI can make spreadsheet files
• Invoice financing cash flow checker: Share operating cash and matched invoice-financing records. See how early advances changed the timing of reported cash.
  • The cash pulled forward, as advances less matched customer receipts
  • An analytical operating cash figure beside the reported one
  • Fees shown as real costs, not removed
  • Sources, assumptions and a list of anything missing
  • An editable workbook, if your AI can make spreadsheet files
• me.md builder: Answer a few questions, or let your AI use what it remembers. Get one private file that tells any AI who you are.
  • One me.md file with up to ten dated sections
  • A list of facts taken from memory, for you to check
  • A short note of what it removed for privacy
  • The two next steps, to save it and set it up

Tasks you can use it for

• A company files a new report with notes on invoice sales or supplier finance, and you want to read its cash flow again.
• Operating cash jumped while profit did not, and you suspect timing, not trading.
• A lender or analyst asks for debt that includes supplier finance.
• Your own business sells invoices to a factor, and you need a clean view of cash from customers.

Limits to check before starting

• You want to decide how the company should record factoring or supplier finance. This tests analysis only and gives no accounting ruling. Ask your auditor.
• You have no factor statements and no supplier terms. The affected adjustments stop and show MISSING, so the result is thin. Collect those records first.
• You want to test a loan covenant on net debt. This review fixes the debt figure only. Take its result to your covenant test.
• You want to check buybacks or dividends against cash flow. Use the Share buyback and dividend reviewer.

Best way to use this role

Give it one clear outcome, the actual files and a definition of done. Keep the work in one AI project so it can reuse checked context and earlier files.

• Add this agent to Claude, ChatGPT or Gemini, with the two pieces it uses. They are the Separate financing effects from operating cash workflow and the Current tax cash-payment bridge skill. An AI that reads files works best. A chat-only AI can still reason through the numbers, but it cannot save the workbook.
• Say if this is the first run. If not, paste last time's record and review log. Then attach the new filing, the notes, the factor statements and your materiality threshold.
• State the period and currency once. Check that every table uses them.
• Check that reported operating cash flow and fees still show in the result, and that no financing effect appears in both the factor bridge and the working-capital bridge.
• Fix every MISSING line. Run it again when new filings or notes arrive. It can suggest a quarterly review but sets none up.

Read it as data

Read the complete role setup as JSON. Connect your AI to the AI Blocks MCP library and read aiblocks://roles/operating-cash-financing-review-assistant for its role instructions and pinned sources.

This is a prepared AI role. No task has run. Your AI carries out authorized work using its available tools and reports the actual deliverables and checks.