P-06 · Internal review & override approvals

SOP: Payroll_Processing.md §6 / Step 4.0 (S7 → S8)Actors: Payroll Executive (PE) for review; Payroll Operations Lead (POL) for overrides. SoD control: PE must not self-approve overrides. Pre-state: Cycle in READY_FOR_INTERNAL_REVIEW. Post-state: All mandatory gate conditions are either green or have a recorded override; cycle ready for export.

This step is mostly procedural — most of its enforcement is automatic via the validation pipeline. The user-facing surface is the cycle detail page's review checklist plus the issue-resolution dialogs.

0. Prerequisites

• Validation has cleared blocking rules (P-04).
• Cycle in READY_FOR_INTERNAL_REVIEW.

1. Steps

1.1 Walk the readiness checklist (PE)

On /dashboard/cycles/<id>, the Readiness tab shows:

Gate	What PE checks
Blocking errors resolved	Issues tab is empty (status = OPEN filter returns 0 rows)
Medium-confidence extractions confirmed	Each ExtractedField with 0.80 ≤ confidence < 0.95 shows confirmed_at set on the form
Major variance flags identified	Compare current submission totals to the seeded prior-cycle baseline; flag any > X% delta (configurable per client)
IR21 tasks created where required	For every foreign leaver, IRAS's clearance is recorded, or their final pay stays withheld (no override exists)
CPF ceiling risk flags reviewed	SG.PAY.CPF_AW_CEILING shows not checked while no year-to-date wages are on file: check it in Infotech

1.2 Resolve issues if needed

If a WorkflowIssue is still open (e.g. you intentionally left a duplicate-receipt warning), click Resolve on the row. The dialog asks for a reason; the underlying call is:

POST /ops/cycles/<id>/issues/<issueId>/resolve
Authorization: Bearer <staff-jwt>

{ "override": false, "reason": "Duplicate is the same purchase split across two receipts." }

For an override (e.g. a repeated receipt the client confirms was two separate purchases), POL must do it:

POST /ops/cycles/<id>/issues/<issueId>/resolve
Authorization: Bearer <pol-jwt>

{ "override": true, "reasonCode": "Two separate taxi rides the same day — confirmed by the client by email 2026-04-23." }

The handler enforces Action.OVERRIDE_ISSUE (only PAYROLL_LEAD or PLATFORM_ADMIN). The override covers that one finding only (that claim line, document or change). The IR21 pay-withheld warning cannot be overridden: IRAS's clearance letter is the only release.

1.2a Confirm review (the validation sign-off)

The Payroll Executive signs validation with Confirm review (a Lead may too). The signer must name every open warning and give a reason. Each named warning is closed as ACKNOWLEDGED (reason ACCEPTED_AT_SIGN_OFF) by the signer: it is not an override, and the checklist says "Accepted at the validation sign-off by <name>". The IR21 warning stays open even when named. The full checklist the signer saw (every rule, its result and reasons) is kept on the sign-off's audit record. While a month a document opened waits for this step, the console says "Waiting for Confirm review."; if the signer declines, the issue reads "Confirm review was declined by <name>: …" (or "sent back for changes by <name>").

1.3 Mark Ready for Export

Once everything is clean, clicking Mark Ready for Export on the cycle header transitions the cycle READY_FOR_INTERNAL_REVIEW → READY_FOR_EXPORT.

Note: under the canonical path you can skip this manual click — Generate Export (P-07) will do it implicitly when validation passes.

2. Verification

Database

SELECT issue_id, resolution_kind, reason, resolved_by, resolved_at
  FROM workflow_issue_resolutions WHERE cycle_id = '<cycleId>';
-- expect resolution_kind ∈ ('RESOLVED', 'OVERRIDDEN', 'ACKNOWLEDGED')

SELECT status FROM payroll_cycles WHERE id = '<cycleId>';
-- READY_FOR_EXPORT

Audit log

Event	Notes
issue.resolved	per resolve click
issue.overridden	per override click; carries actor (must be POL) and reason
cycle.marked_ready_for_export	implicit transition

3. Negative & edge cases

• PE attempts an override → 403 "OVERRIDE_ISSUE requires PAYROLL_LEAD or PLATFORM_ADMIN." SoD enforcement.
• Resolve without a reason → 400 "Reason is required."
• Cycle already past READY_FOR_EXPORT → 409 "Issue cannot be resolved on a cycle past export." Open a revision round instead (P-10 revision branch).
• Attempt to mark ready while issues remain → 400 with the open issue ids. The button is hidden in the UI when issues are open.

Next

Proceed to P-07 · Generate Infotech export.