FMS - finance system of record

Agents read the books.
They don't post them.

FMS is a governed finance system of record for an agentic stack. It turns operational evidence from SCM, WMS and RMS into controlled accounting - agents read the books and recommend, but only a person posts.

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FMS / JournalsJB-2041

entity: SPL-IN
ledger: primary
period: 2026-07

accountdebitcredit

5100 Cost of goods sold8,421.00-

1300 Inventory - finished goods-8,421.00

balanceDr 8,421.00 = Cr 8,421.00 → 0.00

lifecycle

DRAFT
SUBMITTED
APPROVED
POSTED

maker submits, a different approver approves, only then it posts - the approver is never the maker.

A finance workspace with a desk, documents and a laptop

The finance surface

One governed view of finance.

Bring core records, transaction controls, planning, close and reporting into a finance model designed for accountable human and agent collaboration.

Chart of accounts

Structure accounts by type, normal balance and posting state, with mappings for financial statements and tax.

Finance masters

Govern legal entities, ledgers, fiscal periods, dimensions, tax codes, bank accounts and accounting profiles.

Fixed-asset accounting

Capitalization, straight-line and WDV depreciation runs, disposal, impairment and the matching GL reconciliation lines.

Source-system connectors

Connect SCM, WMS and RMS evidence to accounting while preserving its origin, approval state and data version.

GL, AP, AR & cash

Control journal posting, trial balance, matching, aging, receivables and bank reconciliation through governed workflows.

Tax, budget & close

Coordinate GST and TDS registers, budgeting, forecasting and the period-close checklist in one control model.

Reporting

Produce financial statements and operational reporting with traceable, versioned snapshots.

The journal lifecycle

Every entry moves through maker-checker.

A journal never posts itself. A maker writes balanced lines, a different approver signs off, and only then does it post - immutable, with corrections booked as explicit reversals. Agents can read every step and recommend, but no tool posts the books.

Draft

Maker writes balanced lines

Submitted

Sent for approval

Approved

A different approver signs off

Posted

Immutable in the ledger

Reversed / adjusted

Corrections stay explicit

How FMS fits

Downstream of operations. Owner of the books.

SCM, WMS and RMS own operational activity. FMS turns their approved evidence into accounting records while preserving the source, state and version behind every entry.

Connected evidence from procurement, warehousing and commerce
Traceable source context behind every accounting event
Arin can read the books and recommend, but cannot post

Agent-safe by design

Agents read and recommend. They cannot post.

FMS separates insight from authority. Agents can explain records, prepare work and support approved processes, while posting and payment authority remain under human control.

Explain statements, snapshots and close readiness
Prepare governed actions with approval and audit context
Keep posting, payment release and period reopening human-controlled

Finance operations

One operating loop. Clear ownership.

FMS does not replace operational systems or hand financial authority to agents. It connects approved business evidence to controlled accounting while keeping every system inside a clear boundary.

	FMS	SCM / WMS / RMS	Arin / PECO / Semorel
Primary role	Owns the controlled accounting record	Own operational activity and evidence	Coordinate work across authorized product surfaces
Contributes	Accounting policy, ledger state, controls and reporting	Approved commercial, inventory and procurement events	Context, recommendations and prepared actions
Authority boundary	Applies approved postings through maker-checker controls	Cannot write directly to the finance ledger	Can read and prepare; cannot post or release payments
Traceability	Connects every accounting event to its approval and source evidence	Preserve the business event that generated the evidence	Record who requested, approved and executed each governed action

Under the hood

How the governed books actually hold together.

Governance is enforced across the journal lifecycle, identity boundary, agent actions and source evidence—not added as a review step after the fact.

The governed journal

The controls are not policy on a wiki - they are how the ledger is built. Postings move through separated approval, posted lines are immutable, and periods lock.

Maker-checker

Every posting moves DRAFT -> SUBMITTED -> APPROVED -> POSTED. The approver is never the maker.

Immutable posted journals

A POSTED line is never edited. Corrections are explicit REVERSED or ADJUSTED entries - the history stays intact.

Period locks

PeriodLockLevel gates who can post into a period; close applies the lock. Budget versions carry their own status.

Scope-aware authorization

ICE-issued identity and scopes are validated at every protected finance operation.

Scope-gated by ICE

FMS accepts trusted identities from ICE and authorizes every protected operation against the scopes issued for that user, service or agent.

ICE -> FMSidentity and authorization

Identity is verified before finance data is exposed

Access is limited to the intended FMS audience

Scopes constrain each protected operation

Authorization decisions remain auditable

Agents cannot post

The MCP surface Arin drives is split in two. Read resources explain and never change. Action tools are approval-gated, idempotent and audited. The tools that would mutate the ledger are deliberately absent from the catalog.

read access - explain, never change

Close readiness and checklist status
Financial statements and operational reports
Versioned reporting snapshots
Budget constraints and available headroom

governed actions - approved, retry-safe, audited

Complete an approved close stage
Apply an approved period lock
Create a reporting snapshot
Validate a budget restriction

reserved for people

Post a journal
Release a payment
Reopen a locked period

Arin -> FMSgoverned action contract

Named approver

Recorded business reason

Defined scope and target

Safe retry protection

Complete action audit

Posting authority remains outside the agent boundary

Source evidence, never shared tables

FMS receives approved evidence from SCM, WMS and RMS through authenticated service boundaries and preserves the provenance behind each accounting event.

Operational evidence -> accounting recordtraceable provenance

{

"sourceSystem": "SCM",

"reference": "PO-1007",

"sourceState": "APPROVED",

"dataVersion": "sha256:9f3c...e1",

"fetchedVia": "oauth:client-credentials"

}

Unapproved source state -> no accounting action

Use cases

See Finance run with agents.

See how Arin, PECO and Semorel turn finance context into governed, auditable action.

Finance use cases ›

FMS walkthrough

See the governed books, end to end.

Tell us about your finance stack and we will show you how FMS connects operational evidence to governed books, with approval gates and auditable agent actions.