Section 3 of the exhibit is the tracing section. It holds two lists built by one rule. The first is the matched transfers: a debit in one account of the matter and a credit in another, equal in amount, within two banking days, paired one to one. The second is the outflows with no matching credit: debits that carry transfer or wire wording, or that name another account of the matter, and for which no credit of the same amount was found in any account of the matter inside that window. The second list is the unmatched-outflow schedule. There is a third, usually short, for the reverse case: credits with transfer wording that no debit explains. Money arriving from outside the matter.
The pairing is mechanical and the parameters print in the exhibit. Same amount to the cent. Within two banking days, weekends and federal holidays excluded. Each debit is paired with at most one credit and each credit with at most one debit. When two credits could each explain a debit, the wording decides: a description that cites the last four digits of the other account outranks one that does not, and transfer wording outranks a bare amount. The basis of each pair is printed on its row, so the reader can see whether it rests on a cited account number, on transfer wording, or on amount and date alone.
A line goes on the unmatched list only when its wording names a counterpart. "TRANSFER TO CHK ...5580" is listed. "OUTGOING WIRE" is listed. A processor payout or an ordinary receipt that happens to contain the word transfer is not, because listing every line with the word in it would bury the ones worth reading.
The exhibit says this on the page and it bears repeating. A debit with no matching credit means one of three things. The money went to an account that is not in the matter. A statement that would show the credit was not provided. Or the bank's label for an ordinary payment happened to read like a transfer. The schedule cannot tell those apart, and it does not try. Each line is something to verify, with its date, its account, its amount, and a citation to the file, page and line where it was read.
That is also why the schedule is written in the plainest available words. In exhibit mode, the mode meant for filing, the section reads "outflows with no matching credit" and nothing stronger. There is no probability, no score, and no characterisation of the payee. The examiner forms the opinion. The schedule supplies the lines and the citations.
The schedule is computed from the rows as exported, by a published method version, with the parameters printed in the exhibit. The same files, in the register's order, with the same declared sources, produce the same pairs, the same unmatched lines and the same findings hash on any computer that runs the method. An opposing expert who doubts a line does not need to trust the reviewer. They rerun it. The procedure is on the method page and in the article on checking an exhibit you did not prepare.
The sample exhibit is built from a fictional matter of four bank accounts from three sources, a ledger export and a payment app. Its tracing section, on page 12, pairs nine transfers between the accounts and lists two outflows with no matching credit: one to a checking account whose last four digits appear nowhere else in the matter, and one outgoing wire to a named company. Neither is called anything but what it is. The sample files download as a zip, and dropping them into a free matter reproduces the page and its hash.
The register and the proof are free on screen, no account needed for the first matter. Start a matter · Read the sample exhibit