postharvest / Farm owners, grain and storage managers, accountants, merchandisers, lenders, advisers and data teams
Grain sale-availability audit
Reconcile one commodity and crop year from physical lots through ownership, quantity methods, restrictions, commitments, deliveries and the governed balance available for new decisions.
See the whole mission
Orient before entering the field.
Connect the intended outcomes, operating stages, stop conditions, and supporting technology concepts before opening the detailed action sequence.
- 01Separate physical quantity from ownership and availability
- 02Preserve measurement basis, units and uncertainty
- 03Expose every commitment, hold and restriction
- 04Reconcile commercial states without double counting
- 01Freeze scope and identity
Commodity, crop year, ownership, location and time boundaries can turn one apparent inventory into several different balances.
3 field actions ↓ - 02Reconstruct physical quantity
Scale records, bin measurements and estimates have different precision and quantity bases.
3 field actions ↓ - 03Classify commercial state
Grain can be present but already committed, delivered, unpriced, unpaid or unavailable.
3 field actions ↓ - 04Approve and monitor the balance
Availability can change with condition loss, new commitments, delivery acceptance and settlement corrections.
3 field actions ↓
- G01
This audit provides no ownership, lien, valuation, accounting, tax, contract or sale determination.
- G02
Do not infer quality, grade or safety from a quantity ledger.
- G03
Never hide uncertainty by changing an estimate to match a desired available balance.
Freeze scope and identity
Commodity, crop year, ownership, location and time boundaries can turn one apparent inventory into several different balances.
- 01Select commodity, class where relevant, crop year, farms, bins, warehouses, cutoff time, units and accountable owners
- 02List lots, field origins, commingling and transformation history, owners and shares, custody records and external storage
- 03Identify pledged, financed, landlord, partner, warehouse, held or disputed interests for qualified review
Reconstruct physical quantity
Scale records, bin measurements and estimates have different precision and quantity bases.
- 01Collect harvest weights, transfers, drying and handling changes, scale tickets, bin measurements, feed use, samples, losses and adjustments
- 02Record method, date, instrument, units, moisture or shrink context, conversions, uncertainty and corrections
- 03Compare book quantity with physical evidence and preserve unexplained differences rather than forcing balance
Classify commercial state
Grain can be present but already committed, delivered, unpriced, unpaid or unavailable.
- 01Assign each quantity to available, committed, held, pledged, in transit, delivered not priced, priced not paid, settled, consumed, lost or disputed states
- 02Link every reservation to controlled contract, quantity, delivery window, amendment and decision authority
- 03Test for overlapping reservations, stale holds, duplicated lots, negative availability and disconnected systems
Approve and monitor the balance
Availability can change with condition loss, new commitments, delivery acceptance and settlement corrections.
- 01Reconcile opening quantity, additions, transformations, reservations, movements, deliveries and remaining balance
- 02Document cutoff, uncertainty, unresolved gaps, owners and next physical or documentary checks
- 03Require authorized review before the balance is used for a new sale or financial statement
Continue through the operation
See where this field guide fits.
Move beyond one task into the complete evidence, technology, operating, and review sequence around it.
Follow grain from marketable inventory to settlement
Move from lot and quantity availability through quality evidence, a governed marketing decision, controlled contract delivery and settlement reconciliation without providing a price forecast, transaction recommendation or contract interpretation.
- 01 / QUANTIFYUnderstand marketable inventoryTechnology→
- 02 / AUDIT AVAILABILITYAudit the sale-availability balanceField guide→
- 03 / QUALIFYUnderstand quality and grade evidenceTechnology→
- 04 / AUDIT QUALITYAudit the quality packetField guide→
- 05 / PLANUnderstand marketing and price-risk evidenceTechnology→
- 06 / AUDIT DECISIONAudit the decision logField guide→
- 07 / DELIVERUnderstand contract delivery assuranceTechnology→
- 08 / AUDIT DELIVERYAudit contract executionField guide→
- 09 / RECONCILEUnderstand settlement reconciliationTechnology→
- 10 / AUDIT SETTLEMENTAudit one grain settlementField guide
Audit the sale-availability balance
Reconcile lots, rights, quantity methods, restrictions, commitments, movement and unexplained variance.