What to change
Compare time-zone settings before treating the mismatch as missing data. Ask each system owner to explain whether exports use local reporting time, UTC or another configured zone. Preserve the original time information during reconciliation and convert deliberately for the report's chosen view. Test an occurrence near the relevant boundary using fictional records, then document the expected allocation so future analysts do not repeatedly move it between periods.
A worked example
Illustrative example
Illustrative test: The same test activity is accounted for once in the agreed reporting window.
How to check the result
Differences are explained by a documented convention rather than manual row adjustments.
A mistake to avoid
Dropping time-zone information can make later reconciliation impossible.
Your action checklist
Use these checks to prepare a discussion with your team or supplier. Tick a check when you have recorded the decision or evidence, rather than when a feature has simply been promised.
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Further reading
These primary sources provide additional context for the project decisions above.
Related decisions
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