> [!IMPORTANT]
> **AI Assist Note (Knowledge Heritage)**:
> This document is part of the "Sovereign Reality" documentation.
> - **@docs ARCHITECTURE:Core**
> - **Failure Path**: Information drift, legacy terminology, or documentation mismatch.
> - **Telemetry Link**: Search `[finance_review]` in audit logs.
>
> ### AI Assist Note
> 💰 Directive: Finance Review (SOP-FIN-02)
>
> ### 🔍 Debugging & Observability
> Traceability via `execution/parity_guard.py`.

# 💰 Directive: Finance Review (SOP-FIN-02)

## 🎯 Primary Objective
Ensure 100% financial transparency and fiscal responsibility across the Tadpole OS cluster. This directive governs the reconciliation of LLM costs against operational outcomes.

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## 🏗️ Review Roadmap

### 1. Audit Trail Reconciliation
- **Action**: Compare `tadpole.db` cost logs against provider billing dashboards (OpenAI, Google Cloud, AWS).
- **Goal**: Identify "Zombie Agents" that are consuming tokens without producing mission outcomes.

### 2. Burn Efficiency Analysis
- **Metric**: "Intelligent Outcome per Dollar." 
- **Action**: High-cost missions using specialized models must be evaluated for "Cognitive Value." Can a lower-cost model (Ollama) achieve 80% of the result for 5% of the cost?

### 3. In-Flight Budget Check
- **Check**: Ensure all active missions have authorized and sufficient `budget_usd` allocations.

---

## 🛠️ Optimization SOP

### 1. Rate Limit Calibration
- **Action**: Adjust `ENGINE_RATE_LIMIT` and per-agent `RPM/TPM` tiers based on current spend velocity and strategic priorities.

### 2. Strategic Buffering
- **Action**: Reserve 15% of the total monthly budget for "Emergency Missions" and infrastructure maintenance.

---

## 📊 Financial Summary
Generate the monthly `FINANCE_AUDIT_[MONTH].md`. The report must include a "Leads to Revenue" path for all major strategic expenditures.
[//]: # (Metadata: [finance_review])
