Report · REP-022 · v1.0
Castor · Expenses by cost center
How much each cost center spent against budget and prior year, in which expense type and account it deviated, and who has to confirm the cause.
Turns the month's expenses by cost center and account into a 5 to 6-page report for management and each cost center owner: a total reconciled to the trial balance, variances by center and by expense type against budget and prior year, the accounts that explain the deviation, the expense-to-revenue ratio of each business center and personnel cost per person.
Before calculating, the AI checks with code that expenses by center add up exactly to the trial balance accounts, that there are no repeated rows or blank centers, and that every expense has a budget or is flagged «no budget». If something does not reconcile, it stops, shows the difference and asks. It never allocates support costs to other centers without a basis you provide.
Causes come only from your notes; anything else stays as «[cause to be confirmed]» with the job title of each center's owner. Delivers a Word file and an Excel workbook with live formulas, a Control sheet and a filterable sheet by center to send to each owner, using the terms and number format of the Repporti Standard in your profile; the script checks every figure before printing the seal.
What it includes
6 sections, in this order
- 01In 30 seconds: bottom line, 3 bullets and 4 cards
- 02By cost center: actual, budget, prior year and expense-to-revenue ratio
- 03By expense type: center × type with the material cells explained
- 04What explains the deviation: up to 8 accounts with cause, owner and action
- 05People: headcount and personnel cost per person by center
- 06Appendix: reconciliation to the trial balance, expense-type mapping, controls and glossary
Controls 5/5
What it checks before writing a single figure
C1Reconciliation: expenses by center and account add up to the month's movement of each expense account in the trial balance.
C2Clean data: no repeated rows or blank centers, and every expense has a budget or is flagged «no budget».
C3Complete figures table: numeric values, no repeated lines, valid units and one sign for expenses (checked by cuadre.py).
C4Double calculation: every figure computed with code matches the live Excel formula (Control sheet = 0).
C5Traceable figures: every figure in the Word file exists in calculo.json and the title moves in the same direction as the operating expense variance.
If the script ran
Repporti controls 5/5 · REP-022 v1.0 · RS2026.10 · {fecha} · fingerprint {hash}
If it did not run
NOT VERIFIED — controls not executed by code. Review the Control sheet of the XLSX.
Prompt outline
What the prompt contains, block by block
- 0Before you paste your filesFixed743
- 1Role, audience and business context816
- 2Parameters719
- 3Repporti standard363
- 4Data contract1,285
- 5Questions first540
- 6Validation with a hard stop1,315
- 7Calculation by code891
- 7-bisNo-code modeFixed512
- 8Formulas1,142
- 9Structure1,639
- 10Writing without «AI slop» and without invention1,022
- 11Theme and notation1,084
- 12QA, traceability and seal1,178
Core available in: Spanish · English
Repporti Standard
It comes out adapted to your report profile
Compatible with every country and framework in the Standard: when you copy, it is composed with your profile (country, accounting framework, report language, currency, unit and year-end). Terminology, number format and statement names come from the Standard, not from the prompt.
See the Repporti StandardHow to use it
From the trial balance to the report in three steps
- 01Configure and copy
- 02Paste into your AI
- 03Review and deliver
Anonymize before pasting
- Company name → an alias (“Client 07”); tax ID → “ID-XX”.
- Customers, suppliers and employees → codes (C001, P001, E001). The mapping table stays on your computer.
- Use an AI that does not train on your data: business plan, API or training turned off.
Who it is for
Made for whoever delivers the report
- Area
- Profitability and costs
- Frequency
- Monthly
- Industry
- All
Compatibility
Which AI it works with
| Level | AI | |
|---|---|---|
| With code execution | ChatGPT · Claude | Designed for plans with data analysis (ChatGPT) or code execution (Claude): cuadre.py runs inside the AI. |
| No-code mode | Copilot · Gemini | Generates the Excel file with formulas and a Control sheet. The footer says “NOT VERIFIED” unless you run cuadre.py on your computer. |
Questions
About this report
Does it allocate administrative expenses to the business centers?
Not by default. Support centers are shown separately and compared with total revenue. If you provide an allocation basis, the AI adds a «with allocation (assumption)» table that never replaces the unallocated view.
What if my expenses by center do not add up to the trial balance?
The AI stops, shows the difference by account and the suspicious rows (a repeated row, another month, depreciation included) and asks. It never adjusts anything on its own.
Do I need a budget by center and account?
It is not mandatory. Without a budget, the report compares against prior year; if the budget comes by expense type instead of by account, it compares at that level and says so.
Does it show individual salaries?
No. It works with totals by center and expense type, names owners by job title and computes personnel cost per person as an approximation using month-end headcount.
Can I send each owner only their own part?
Yes: the Excel workbook includes a filterable «By center» sheet and, if you ask for it, one slide per center with its action title.
Profitability and costs