tests/expected/ledes-export/ledes_review_findings.csv

category,item,severity,driver,recommendation
Staffing Mix,"Firm 58-1129034 - Matter M-1005 (Document Review, Discovery Phase, task code L320)",high,"All 10 fee line items (57.4 hours, $55,965) were billed by two PARTNR-classified timekeepers (Castillo, Harmon) at $975/hr; no associate or paralegal time appears anywhere on this matter's document review work, which is unusual since document review is typically the archetypal task delegated to lower-cost timekeepers.",Push back on staffing for this matter's discovery phase specifically; request associate/paralegal staffing going forward and ask the firm to justify partner-level review on this invoice.
Staffing Mix,"Firm 13-4477216 - Matter M-1001 (Vendor Contract Dispute, task codes L220/L210)",low,"Motion drafting and strategy conferences (67.3 hours, $63,935) were staffed by two partners (Whitcombe, Reyes) at $950/hr, which is reasonable for pre-trial motion work, and 8.5 hours of legal research were appropriately delegated to an associate (Delgado) at $525/hr.","No staffing change recommended here; this matter shows the kind of partial leverage (partner strategy work plus associate research) that M-1005 lacks entirely, and is a useful internal benchmark when raising the M-1005 pattern with that firm."
Budget Variance,"Both matters (M-1005, M-1001)",low,"LEDES 1998B does not carry a budget or estimate field, and no separate budget data was supplied with this extract.","Do not report a budget-variance finding from this data. If a budget-variance view is needed, obtain matter budgets from the source system and re-run this analysis with that field populated."
Allocation,Firm 58-1129034 vs. Firm 13-4477216 - rate and leverage comparison,medium,"Partner rates are broadly comparable ($975/hr vs. $950/hr), but firm 58-1129034 shows zero associate/paralegal leverage on the one matter in this extract while firm 13-4477216 shows some; with only one invoice per firm here, this is a single data point rather than a proven cross-matter pattern.","Track staffing mix on firm 58-1129034's future invoices before treating this as a firm-wide pattern; if the next 1-2 invoices repeat the all-partner staffing on routine tasks, raise it as a billing-guideline issue rather than a one-off."
Allocation,Sample size / scope of this extract,low,"This extract contains only two matters, one invoice each, from two firms - too small a sample to establish firm-wide or matter-type-wide patterns with confidence.","Treat the findings above as flags to watch, not confirmed patterns; re-run this analysis once more invoices from these firms are available."