The independent Codex audit evaluated commit d72f0ac, not the corrected working tree. Its verdict remains FAIL for that commit and is preserved unchanged in independent-audit.md. This matrix records the subsequent integration response.
| Audit finding | Status after integration | Evidence / remaining gate |
|---|---|---|
| 1. Reward dimensional error and double charge | Closed in engine | Discount is bounded once; reserve is tracked separately. Rewards · Unit economics |
| 2. Full unexpired redemption absent | Partial—modeled steady-state liquidity stress added | Stress now covers 3/6/9/12 months of issued points by tier ($1,140.32 total face exposure under current archetypes); production still needs an event-level customer cohort ledger. Rewards |
| 3. Product cash, COGS, and shipping absent | Closed for normalized model | Product co-pay, manufacturing COGS, shipping revenue/cost, and freight credits enter contribution. Principal/agent accounting still needs CPA review. Unit economics |
| 4. Route allocation/scaling invalid | Closed for archetype model | Cost is allocated by occupied stops and explicit pickup frequency; 30% density-loss scenario is tested. Actual stop/time/capacity data remain RFQ/pilot inputs. Collection · Pressure tests |
| 5. Volume/contamination semantics conflict | Partial | Input is renamed monthly_collected_lbs; full production workflow still needs mutually exclusive clean/rework/reject event states. Inputs |
| 6. Mass balance residual wrong | Closed | Both yield losses reconcile and residual is asserted near zero. Materials · Tests |
| 7. Feedstock credit double use | Closed | Notional feedstock value no longer offsets cash cost while the material remains manufacturing input. Unit economics |
| 8. Capital burn wrong | Partial—managerial pilot case corrected | Burn is uncovered fixed overhead after account contribution; a production treasury model still needs monthly working-capital timing. Capital cases |
| 9. Cross-review corrections not integrated | Closed for identified rows | Manufacturer locations/capabilities and logistics evidence labels are corrected; middle-mile is now included as a quote-required estimate. Manufacturer data · Logistics |
| 10. Source audit too coarse | Closed structurally; evidence gaps remain open | Audit now emits 134 numeric leaf records with inherited label, value, unit, source integrity, as-of date, and quote flag; 87 estimate leaves remain quote-required and no recommendation treats them as facts. Source audit |
| 11. Legal/accounting overclaims | Closed as assertions; decisions remain gated | Loyalty, ASC 606, CCPA, commercial auto, tax, and expiry are now unresolved professional-review gates, not launch conclusions. Policy map |
| 12. XLSX is static | Accepted by design and disclosed | YAML/Python is the calculation source; XLSX and HTML are generated decision artifacts. README |
| 13. Tests tautological | Materially improved | Exact discount bounds, multi-month reserve, revenue reconciliation, mass residual, and operating pressure cases now execute; 37 tests pass. Tests |
| 14. Impact disconnected | Closed for weight; factor remains estimate | Diversion uses accepted modeled flow (1,249.17 lb/month); emissions coefficient remains a non-cash estimate pending a documented WARM run. Runner |
This is a decision-grade pilot planning suite, not a launch-ready price book or GAAP accounting system. Open items intentionally block long-term contracts, public ROI promises, final pricing, legal expiry terms, and capital deployment beyond a controlled pilot. Executive decision