{
  "title": "Public finance obligation, outlay and reporting basis data for AI",
  "source_page": "https://fiund.com/industries/public-finance-obligation-outlay-data",
  "authorship": "Original fictional Fiund editorial exercise. No actual operating records or third-party source assets are included.",
  "example": {
    "title": "A spending adjustment and a later outlay belong to different metrics",
    "context": "A synthetic award ledger uses abstract spending units and periods. It makes no budget, investment, payment or real award decision.",
    "records": [
      [
        "PF1",
        "Award A period P1",
        "Obligation +100 units, followed by authorized downward obligation adjustment −20. No P1 outlay recorded."
      ],
      [
        "PF2",
        "Award A period P2",
        "Outlay 30 units. No P2 obligation change supplied."
      ],
      [
        "PF3",
        "Separate award B",
        "P1 obligation +50 units. No relation makes B part of award A."
      ]
    ],
    "question": "What obligation and outlay totals are supported for award A by period, and should the outlay or award B be added to A's obligation?",
    "answer": "PF1 supports a net P1 obligation of 80 units for A after the 100 minus 20 adjustment, with no recorded P1 outlay. PF2 separately records a P2 outlay of 30, not a new obligation. PF3 concerns B and must be excluded from A. Keep metric and period totals distinct rather than reporting 110 as A's obligation or merging another award's transaction into its ledger.",
    "failureModes": [
      "Adding outlays to obligations as if they were the same spending stage.",
      "Ignoring the downward adjustment or including a separate award from the same period."
    ],
    "fields": [
      [
        "Award and transaction identity",
        "Defines the ledger boundary."
      ],
      [
        "Metric type and signed adjustment",
        "Makes net obligations distinct from outlays."
      ],
      [
        "Reporting period",
        "Preserves when each spending stage was recorded."
      ]
    ],
    "holdout": "Add a P2 reversal of part of the outlay, explicitly labeled as an outlay adjustment. Require the model to net that metric without altering P1 obligations.",
    "boundary": "Use invented amounts and records. Exclude bank data, taxpayers, unannounced spending and internal budget work."
  }
}