“Who allowed this?” has an answer.
IssuedWho gave this agent which authority, and when.Every ceiling change is attributed.
DrawnWhat each authorization used.The statement shows the balance and how it moved.
RefusedWhat was stopped, and why.Ceiling, revocation, or a balance that could not be read.
Issuing and ceiling changes are attributed revisions. Each authorization and refusal has a signed, tamper-evident receipt. The agent can write neither.