Recorded payments and bank deposits are essentially balanced ($141.5k recorded vs $139.7k deposited — a $1.8k bank shortage). Cumulative drift has been growing over the past several weeks. Within types, paper (checks/cash) is short $8.7k while credit cards run $6.9k over PMS — nearly equal and opposite gaps that often signal payments categorized under the wrong type in PMS. EFTs show a minor posting lag. The overall match rate is 97%. Investigating paper and credit card together is the first priority — reclassifying misposted payments would likely resolve both gaps.