Otaku Haven

# Tasks
# Run: run-2026-04-25-20-39-11
# Intent: intent-005 — Finance, Banking, and Compliance

Complete tasks in the order listed. Cross-document dependencies are called out explicitly.
Mark each task complete in `results.md` after verifying the file exists.

---

## Pre-Flight: Read Dependencies

Before starting any task, read the following files:

- [ ] `Business Plan/02-Strategic/Financial-Model.xlsx`
- [ ] `Business Plan/04-Operations-SOPs/SOP-003-Cash-Handling.docx`
- [ ] `Business Plan/04-Operations-SOPs/SOP-007-Inventory-Receiving.docx`
- [ ] `Business Plan/03-HR/Employee-Handbook.docx`

Record any coherence issues found during reading in `results.md` before proceeding.

---

## Task 1 — Create Output Folder

Create `Business Plan/05-Finance-and-Compliance/` if it does not already exist.

---

## Task 2 — Chart of Accounts

**File:** `Business Plan/05-Finance-and-Compliance/Chart-of-Accounts.xlsx`
**Read first:** `Business Plan/02-Strategic/Financial-Model.xlsx`

Produce an Excel workbook with a Xero-formatted chart of accounts.

- Columns: Account Number, Account Name, Account Type, Account Code, Description
- Required accounts: all revenue, COGS, asset, liability, equity, and expense accounts specified in `operating-instructions.md`
- Revenue accounts must match the 8 product categories exactly plus Online Sales and Other Income
- Expense accounts must match the Financial Model's expense line items
- FIFO inventory valuation must be reflected in the Inventory Asset account description

Verify against `Financial-Model.xlsx` that all revenue and expense line items have a corresponding account. Document any gaps in `results.md`.

---

## Task 3 — Accounting Policies

**File:** `Business Plan/05-Finance-and-Compliance/Accounting-Policies.docx`
**Read first:** `Business Plan/02-Strategic/Financial-Model.xlsx`, `Chart-of-Accounts.xlsx` (just produced)

Produce a narrative Word document covering all 11 sections specified in `operating-instructions.md`.

Key requirements:
- Accounting method: **accrual** (not cash basis)
- Fiscal year: **January 1 – December 31**
- Accounting system: **Xero** (referenced throughout)
- Revenue recognition: at point of Square transaction settlement for retail; consignment at time of sale
- Month-end close: within 5 business days

---

## Task 4 — Inventory Valuation and Costing Policy

**File:** `Business Plan/05-Finance-and-Compliance/Inventory-Valuation-Policy.docx`
**Read first:** `Business Plan/04-Operations-SOPs/SOP-007-Inventory-Receiving.docx`

Produce a narrative Word document covering all 9 sections specified in `operating-instructions.md`.

Key requirements:
- Valuation method: **FIFO** throughout
- Consignment treatment: not owned until sold; consignment payable = 60% to creator
- Cycle count investigation threshold must match SOP-007: 2 units or $50 retail value, or repeated mismatch
- Write-off authorization: Store Manager <$100; Managing Member ≥$100 or >$500/month total

---

## Task 5 — Cash Management and Internal Controls Policy

**File:** `Business Plan/05-Finance-and-Compliance/Cash-Management-Policy.docx`
**Read first:** `Business Plan/04-Operations-SOPs/SOP-003-Cash-Handling.docx`

Produce a narrative Word document covering all 9 sections specified in `operating-instructions.md`.

Key requirements — these values must match SOP-003 exactly:
- Starting cash float: $250
- Acceptable variance: ±$5 (no action)
- Manager notification: >$10
- Investigation: >$25
- Mid-day cash pull trigger: $500 cash-on-hand
- Deposit: daily after close, sealed bag, night-drop next banking day
- Safe access: Store Manager and AM (full); Key Holder closer (drop slot only)
- Bank signers: James Whitfield and Kelli Nakamura
- Expenditure thresholds as specified in `operating-instructions.md`

---

## Task 6 — Record Retention Policy

**File:** `Business Plan/05-Finance-and-Compliance/Record-Retention-Policy.docx`

Produce a narrative Word document covering all 6 sections specified in `operating-instructions.md`.

Key requirements:
- Retention schedule in table format — minimum categories as specified
- Storage: Microsoft 365 SharePoint (digital), Xero, Gusto, locked physical file cabinet
- Destruction: shredding for physical, secure deletion for digital
- Corporate records (Operating Agreement): permanent retention

---

## Task 7 — Data Security and Access Policy

**File:** `Business Plan/05-Finance-and-Compliance/Data-Security-Policy.docx`
**Read first:** `Business Plan/03-HR/Employee-Handbook.docx`

Produce a narrative Word document covering all 10 sections specified in `operating-instructions.md`.

Key requirements:
- Systems covered: Square, Xero, Gusto, Microsoft 365, security cameras
- System access matrix must match the table in `operating-instructions.md`
- Access deprovisioning within 2 hours of termination
- Incident response references Texas Business & Commerce Code Chapter 521 (60-day notification)
- References Confidentiality and IP Policy in Employee Handbook

---

## Task 8 — Annual Compliance Checklist

**File:** `Business Plan/05-Finance-and-Compliance/Annual-Compliance-Checklist.xlsx`

Produce an Excel workbook with the compliance checklist specified in `operating-instructions.md`.

Key requirements:
- Sheet name: "Compliance Checklist"
- Columns: Frequency, Obligation, Agency / Recipient, Deadline / Timing, Responsible Party, Notes
- Include all monthly, quarterly, annual, and as-needed obligations listed in `operating-instructions.md`
- Texas Franchise Tax and Public Information Report must be included (due May 15)
- Gusto handles W-2 and 941 deposits — note this in the checklist

---

## Completion

After all tasks are complete:
- [ ] Verify all 7 files exist in `Business Plan/05-Finance-and-Compliance/`
- [ ] Update `results.md` with all assumptions, deviations, and coherence flags
- [ ] Check off the deliverables list in `results.md`