The FP&A Blueprint
The FP&A close and plan Blueprint turns your general ledger, account master, exchange rates and plan into governed finance views, then checks every number against your system of record. It answers one question: is every entity on plan, and does it tie to the system of record?
This page describes version 1.2.0. To install it, see Blueprints.
The data it needs
Section titled “The data it needs”Five inputs are required and two are optional. Each one lists the columns it needs and the other names those columns often go by, so most exports fit without renaming. See how your data is matched.
Don’t pre-translate amounts, flip signs or strip out intercompany activity before you load. The views do all of that from the account master.
General ledger detail
Section titled “General ledger detail”Postings, or monthly balances, by entity and account, from your ERP (NetSuite, Sage Intacct, Business Central, QuickBooks or Xero).
| Column | Notes |
|---|---|
entity | Also subsidiary, company, company_code, legal_entity |
account | Also account_number, gl_account, main_account |
period_end | Any date in the period. It’s rolled to the month end. |
amount | In the entity’s own (functional) currency, natural sign: debits positive, credits negative. With separate debit and credit columns, use debit minus credit. |
currency | The entity’s functional currency, on every row |
ic_partner | Optional. The other entity on an intercompany posting, spelled exactly as it appears in entity. Blank elsewhere. |
Account master
Section titled “Account master”One row per account. Every account in the ledger and the plan needs a row.
| Column | Values |
|---|---|
account, account_name | The account number and name |
statement | PL or BS |
normal_side | debit (assets, expenses) or credit (liabilities, equity, revenue) |
time_balance | flow for accounts that add up over a period, balance for accounts reported at the period end |
rate_type | average, closing or historical: the rate this account translates at |
is_intercompany | Y or N |
line | The reporting line. Every P&L account must use exactly Revenue, Cost of sales or Operating expenses. |
Planning and consolidation systems already keep these as account properties. Export them rather than working them out again.
Exchange rates
Section titled “Exchange rates”One row per currency, month and rate type: from_currency, to_currency, period_end, rate_type and rate. Every row converts into one reporting currency. Provide every rate type your accounts use, for every month and every currency other than the reporting currency. Use the same rates your planning or consolidation system uses, so both systems translate the same way.
Fiscal calendar
Section titled “Fiscal calendar”One row per monthly period: period_end, fiscal_year, fiscal_quarter and fiscal_period (1 to 12 from the first month of the fiscal year). Name the fiscal year your own way: a year that starts in February 2026 can be fiscal 2027. For a 4-4-5, 4-5-4 or 5-4-4 calendar, give each period the date it ends.
Budget and forecast
Section titled “Budget and forecast”By entity, account, month and version, in each entity’s functional currency with the ledger’s natural sign. version is exactly Budget or Forecast. A forecast that carries actuals for closed months is loaded as it is. A new budget is a new export: an approved budget doesn’t change after it’s loaded.
Reported trial balance (optional)
Section titled “Reported trial balance (optional)”Your system of record’s own translated figures by entity, account, month and version, in the reporting currency, before eliminations, with debits positive. If your export shows revenue as positive, flip credit-normal accounts back before loading. This unlocks the tie-out.
Account hierarchies (optional)
Section titled “Account hierarchies (optional)”Your management, statutory or lender views of the accounts, as parent-child rows: hierarchy, child, parent, and optionally effective_from and effective_to. This unlocks roll-ups at any depth. Don’t use the account master’s line here: that’s one level, and this is the full structure.
What it builds
Section titled “What it builds”| View | One row per | What it gives you |
|---|---|---|
| Translated ledger | Entity, account, partner, version and month | Actuals, budget and forecast with each account’s finance properties, the fiscal period, and the amount in local and reporting currency. Every other view reads it. |
| P&L by entity and month | Entity (or the group), version and month | Revenue, cost of sales, gross profit, operating expenses and operating income, for each entity and for the group excluding intercompany. The one definition of the P&L lines. |
| Budget vs actual | Entity, month and P&L line | Actual, budget, forecast, the variance to budget, and whether it’s Favourable or Unfavourable |
| Gross margin by entity | Entity and month | Revenue, gross profit and gross margin % |
| Balances and fiscal YTD | Entity, account and month | Balance-sheet accounts at their closing balance, P&L accounts as fiscal year to date |
| Account hierarchy roll-up | Hierarchy, node, entity and month | Every node of every hierarchy, rolled up from the accounts |
| Intercompany matching | Pair of entities and month | Both sides of each pair, the difference, and Matched, Out of balance or Missing partner side |
| Planning-system import file | Entity, account, counterparty, fiscal period and version | Actuals, budget and forecast in the layout planning systems import, with time as FY2027 P03. Local currency, natural sign: the planning system translates. |
| System-of-record tie-out | Entity, account, month and version | Querri’s figure against the system of record’s, and every difference |
| Executive scorecard | Entity and month | Each entity’s contribution against budget and last year, fiscal YTD, and the full-year budget and outlook |
| Variance drivers by account | Entity, P&L account and month | Actual against budget for every account, with its effect on operating income: the evidence for variance commentary |
| Journal tests | Ledger posting that fails a test | Round amounts, weekend postings, postings just before a month end, possible duplicates, entries reversed early the next month, and intercompany postings with no partner |
| Close readiness checks | Check and failing item | Every gap between your uploads and a clean close, with what to do |
| Source coverage by entity and month | Entity and month | Ledger and plan rows, whether the month nets to zero, and its close status |
An account’s P&L line always comes from the account master. To count an account as a different line, change it in the account master and refresh. Don’t change the P&L view itself: the variance and balance views read each account’s line directly, and they’d stop agreeing with the P&L.
All three are measured from P&L by entity and month, using the group excluding intercompany, actuals only.
| KPI | Measured | Definition |
|---|---|---|
| Revenue | Monthly, summed over time | Group revenue in the reporting currency |
| Gross margin % | Monthly, averaged over time | 100 × gross profit ÷ revenue. A month with no revenue has no value, never 0%. |
| Revenue (fiscal quarter) | By fiscal quarter | Group revenue on your organization’s fiscal calendar. A quarter the ledger only partly covers sums the months it has. |
Revenue (fiscal quarter) follows the fiscal calendar set in Settings → Customize. Until one is set, it shows Partially built rather than labelling calendar quarters as fiscal ones. Set it, then retry the installation.
Monitor
Section titled “Monitor”Gross margin watch looks for a sudden shift or a steady drift in monthly gross margin, for each entity and the group. It checks after Gross margin by entity refreshes and needs at least 14 months of history before it reports anything. It’s installed with no alert delivery turned on. See Monitors and alerts.
Dashboard
Section titled “Dashboard”Finance close and FP&A has three sections: Where the group stands (revenue, gross profit, margin and operating income for the latest closed month), Against plan (fiscal YTD against budget, revenue against budget and forecast) and By entity (operating income by entity).
Three sites, all installed unpublished:
- Executive overview for leadership: Group overview, Entities, Variance commentary, and Definitions and readiness.
- Audit desk for internal audit: Tie-out, Intercompany, Journal tests, and Approach and evidence.
- Close readiness for the close team: Ready to close?, Source coverage, and Artifacts and what is missing.
Library items
Section titled “Library items”A Finance close and FP&A collection holds three questions: “How is each entity tracking against budget this fiscal year?”, “Are intercompany balances in agreement before the close?” and “Do Querri’s numbers tie to the system of record?”. A Finance conventions skill tells the AI to answer budget, margin, intercompany and tie-out questions from these views only, using standard finance sign and classification rules.
Account hierarchies
Section titled “Account hierarchies”The account hierarchy file can hold several structures over the same accounts, told apart by the hierarchy column: for example a management view, a statutory format and a lender’s covenant view. Account hierarchy roll-up handles each of these:
- Alternate hierarchies. Each hierarchy rolls up separately over the same accounts.
- Ragged branches. One account can sit three levels below its top node and another just one. Each branch stops where its rows stop.
- Accounts left out. An account a hierarchy doesn’t place becomes its own top node, so no posting falls out of a total.
- Effective dates. A row holds from
effective_fromtoeffective_to, both inclusive. A blank date is open-ended. A reorganisation is the old row ending and the new one starting the next day.
With effective dates, every node is shown two ways, in the Structure basis column:
- As of period reads each month with the structure in force at that month’s end. Use it to see history as it was reported.
- Restated reads every month with the latest month’s structure, so a reorganisation restates history. Use it to compare like with like.
In the latest month, the two always agree.
Balance and flow accounts roll up differently. A balance node adds up its accounts’ closing balances and is never summed across months. A flow node adds up its accounts’ movement for the month, and its value is the fiscal year to date. A balance node and a flow node with the same name are separate rows.
A file with no date columns is read as one structure that always held. In that case the Blueprint’s reviewed SQL doesn’t fit exactly, so the AI adapts it to drop the dates. See Exact install or AI-adapted.
What stops a build
Section titled “What stops a build”The Blueprint never guesses at finance data. When something can’t be worked out, the view stops and names every problem, so you fix the source instead of finding a quietly wrong number later.
| Problem | What happens | How it’s named |
|---|---|---|
| A missing exchange rate | Translated ledger (and Balances and fiscal YTD) stop. A missing rate is never treated as 1. | Missing exchange rates (never defaulted): No closing rate for CAD in 2026-02 |
| A node with two parents on one date | Account hierarchy roll-up stops | Account hierarchy cannot roll up (never guessed): Management: 4100 has 2 parents on 2026-01-31 |
| A cycle in a hierarchy | Account hierarchy roll-up stops | Management: 4100 is in a cycle or more than 30 levels deep |
| An account used as a parent | Account hierarchy roll-up stops. An account is always a leaf. | Management: account 4100 is a parent; an account is a leaf |
| An account missing from the account master | Translated ledger fails its check that every row has an account, fiscal period and rate, so it isn’t marked ready | Unmapped account in Close readiness checks |
Up to ten problems are listed by name, followed by how many more there are.
Close readiness checks reads your raw uploads, not the translated ledger, so it still runs when the ledger can’t. That makes it the place to start when something stops. Each failing item has a severity:
| Severity | What it means | Checks |
|---|---|---|
| Blocking | Stops or distorts the ledger and every view after it | Unmapped account, Account property outside the contract, Missing exchange rate, Duplicate exchange rate, Period not on the fiscal calendar, Trial balance does not net to zero, Intercompany posting without a partner, Unknown intercompany partner, More than one currency |
| Warning | Makes a figure misleading. An account with actuals and no budget reads as all variance. | Missing month of actuals, Actuals with no budget, Month with actuals and no budget |
| Info | Explains a figure | No forecast for the fiscal year, Open months not closed yet |
Every check says what to do in plain words. The checks only report: you correct the source, then refresh.
Checks the Blueprint runs on your numbers
Section titled “Checks the Blueprint runs on your numbers”Each view carries reconciliation checks that run on your installed data. Among them:
- Translated ledger: each entity’s actual postings net to zero every month in local currency, and every row has an account master entry, a fiscal period and an exchange rate.
- P&L by entity and month: gross profit is revenue minus cost of sales and operating income is gross profit minus operating expenses on every row, and each entity’s revenue equals the ledger’s.
- Balances and fiscal YTD: each closing balance is last month’s plus this month’s movement, and fiscal YTD restarts in fiscal period 1.
- Account hierarchy roll-up: in every hierarchy, the top nodes add up to the accounts, each account is counted once, and every account’s value matches the ledger.
- Executive scorecard and Variance drivers by account: summed over entities or accounts, they agree with the P&L.
What happens when a check fails is described under Checks on every install.
The tie-out
Section titled “The tie-out”System-of-record tie-out compares Querri’s translated actuals with your reported trial balance, by entity, account, month and version. It only compares the versions and months your export contains.
| Status | Meaning |
|---|---|
| Ties | The two agree within 0.05 |
| Break | They differ by more than that |
| Only in Querri | Querri has an amount, the system of record doesn’t |
| Only in system of record | The other way round |
The difference is always Querri minus the system of record, with a missing side counted as zero. Neither side is ever adjusted to make a break go away.
A break usually means the two systems translated differently (different rates, or an account at a different rate type), or an account is mapped differently. The Audit desk site’s Tie-out page lists every break by entity and account.
Without the optional reported trial balance, the tie-out view isn’t built until you add that data. The rest of the Blueprint installs without it.