PBC evidence packs assembled, indexed and cross-referenced

What an auditor actually wants

Not a folder of PDFs. A pack where line 4.3 of their request list points to a balance, the balance points to the invoices that make it up, and each invoice is there with its page number — and where anything missing says so, with a name next to it.

Pack structure

1. Cover: entity, period, prepared date, preparer, status (complete / n items outstanding).
2. Index: PBC line → balance → component ledger lines → documents (with page references).
3. Documents in index order, each stamped with ledger reference and PBC line.
4. Reconciliation summary for the period (matched / explained / open) as context.
5. Still-missing list: item, what is needed, requested from whom, on what date.

Confirmation letters

For year-end, the pack can include a drafted intercompany confirmation per counterparty in your template, pre-filled with the reconciled balance and the open items, and a tracker of what has been returned signed.

What it is not

It is not an audit opinion and does not assert the balance is correct. It assembles evidence and makes gaps visible.