LOS Under Review

Permian operations · July 2026

Lease operating results, closed with an audit trail

Preliminary — open for review · cutoff Aug 04, 2026 18:00 CT · last calculation Aug 05, 2026 06:12 CT

Close readiness

50%

3 blocked of 16 steps

Net production

137,700 boe

production month 2026-06

JE workflows ready

6 anomalies to dispose

Intake awaiting

documents & emails to classify

Close readiness

50%

3 blocked stepsof 16 required steps

Open exceptions

$727,920unexplained impact

Entries awaiting action

$184,200approval or posting

Automated JE workflows

1 in reviewready for a preparer

Automated workflows (JE)

Source data detected · queued for preparation, anomaly review and reviewer approval

All workflows

Ready to prepare
Water disposal & hauling accrual
WF-WATER-ACCR · due Aug 06 · Water handling & disposal (50400)
Open
Ready to prepare
Unbilled revenue & severance accrual
WF-REV-ACCR · due Aug 06 · Crude oil sales (41010) · Severance (44100)
Open
In reviewer approval
COPAS overhead allocation
WF-COPAS-OH · due Aug 07 · Other operating & overhead (54100)
Open
Changes requested
Ad valorem tax accrual
WF-ADVAL · due Aug 07 · Ad valorem taxes (53100)
Open

Needs your attention

Highest-impact open exceptions

Queue

Close calendar

Accounting month 2026-07 milestones

Aug 04
Source cutoff
Aug 05
Entries & accruals
Aug 06
Variance review
Aug 07
Certify & commit
Aug 10
Distribution

Close tracker

Readiness of the information required to complete the lease operating statement

3 blocked50%

Source data intake
63% · 2/4
- General ledger detail loaded
  Enertia GL · 184,220 rows · control total tied
  System · due Aug 04
  Complete
- AP invoice detail loaded
  Coupa · 14 rejects pending re-coding
  A. Fowler · due Aug 05
  In progress
- Production volumes received
  ProCount · 137,700 boe for production month 2026-06
  System · due Aug 04
  Complete
- JIB / non-operated statements
  EnergyLink file not received — expected Aug 06
  J. Whitfield · due Aug 06
  Blocked
Accounting entries
67% · 1/3
- Vendor accruals recorded
  Water handling accrual for Sandhill 12-4H still outstanding
  A. Fowler · due Aug 05
  In progress
- Revenue distributions booked
  5 purchaser settlements posted; 1 awaiting approval
  J. Whitfield · due Aug 05
  In progress
- Reclass & correcting journals posted
  Miscoded workover invoice reclass approved
  D. Ames · due Aug 04
  Complete
Variance review
17% · 0/3
- Critical variances dispositioned
  2 critical flags open without root cause
  M. Ortega · due Aug 05
  Blocked
- High variances explained
  3 of 4 high-severity flags annotated
  M. Ortega · due Aug 06
  In progress
- Unit economics reviewed
  LOE/BOE $18.97 breaches $17.50 control limit — commentary required
  D. Ames · due Aug 06
  Not started
Reconciliation
50% · 1/3
- LOE ties to trial balance
  Within $0.02 tolerance
  A. Fowler · due Aug 05
  Complete
- Revenue ties to purchaser statements
  $184,220 unreconciled on Willow Draw 9-8H
  J. Whitfield · due Aug 05
  Blocked
- Suspense & unmapped accounts cleared
  Account 50915 awaiting mapping approval
  S. Reyes · due Aug 06
  In progress
Approval & commit
50% · 1/3
- Preparer sign-offs
  Production & revenue accountants signed
  D. Ames / J. Whitfield · due Aug 06
  Complete
- Operations manager review
  Awaiting field commentary on workover overruns
  M. Ortega · due Aug 07
  In progress
- Controller certification & snapshot
  Blocked until critical gates clear
  S. Reyes · due Aug 07
  Not started

Period snapshot

Consolidated, gross — all properties

Total revenue	$10.33M	+2.7%
Total LOE	$2.60M	+39.4%
Operating income	$6.19M	-9.0%
LOE / BOE	$18.89	+29.9%

Source feeds

Ingestion state for this accounting month

Feeds

AP invoice detail
Coupa · Aug 04 19:04
Loaded with rejects
Revenue & purchaser statements
Enertia REV · Aug 05 04:41
Loaded with rejects
JIB / non-operated statements
EnergyLink · expected Aug 06
Awaiting