Manual
At 4:20 p.m., Madison opened the forty-three-page procedure manual she had claimed to have reviewed.
Until then, she had focused on her spreadsheet and the formulas she had written.
Now she began looking at the operational steps surrounding the calculations.
The manual described the payroll calendar, approval responsibilities, reconciliation procedures, exception handling, bank-file validation, and the checks required before a payment batch could be released.
It also contained a section explaining how to handle rejected transactions.
The instructions did not offer a magic solution.
They required the
