fix(billing): folio typos hid two double-booked receipts from the audit

Matching the datos2 `CN` reference against EFECTIVO folio `N` finds pairs
only where both were keyed correctly. Jorge Cuadros Jr's account carries
`C13647` against EFECTIVO folio `13649` — same day, same 3,500.00 MXN, one
receipt — and POWERS carries `C135808` against `13508`. Folio matching alone
calls both accounts clean, which is exactly backwards: an account used as a
validator reporting a false negative is worse than no audit.

A second pass now sweeps the C-refs the first pass left orphaned, on
proximity alone (same customer, same three-day window), and both passes are
judged by the same money rules. The folio is demoted to a lead: it can be
wrong in either direction, so it never decides anything on its own.

278 confirmed pairs, up from 276 — 989,740.00 MXN and 88,392.00 USD on the
EFECTIVO side. Of the 97 orphaned C-refs only 3 had any EFECTIVO row nearby,
so the remaining 94 are datos2-only postings rather than misses.

Rejections rise to 3. RAMIREZ, SUSANA pairs 3,320.00 MXN against 18,000.00
the next day; that is a partial application, not a duplicate, and it needs a
human rather than a rule.

Co-Authored-By: Claude Opus 5 <noreply@anthropic.com>

scripts/corte-audit.mjs

@@ -24,12 +24,21 @@
  *      them (STATEMENT_EXCLUDED_SOURCE_TABLES drops EFECTIVO); the balances
  *      worklist, the movement browser and the /clientes/:id card do not.
  *
- *      The folio alone does NOT prove a pair. EFECTIVO folios restart and are
+ *      The folio alone neither proves nor disproves a pair, so it is used as a
- *      reused, so `C13483` can collide with an unrelated receipt. Every pair is
+ *      lead and never as the verdict. Folios are reused, so `C13483` can collide
- *      therefore corroborated on money as well: identical amount when both legs
+ *      with an unrelated receipt; folios are also mistyped, so a genuine pair can
- *      are in the same currency, or an implied USD->MXN rate inside the band the
+ *      carry two different numbers. Detection therefore runs twice — once on the
- *      exchange_rates table actually observed that year. Pairs that fail are
+ *      `CN` cross-reference, once over the C-refs that pass left orphaned, this
- *      reported separately and must not be counted as duplicated money.
+ *      time on proximity alone (same customer, within three days) — and BOTH
+ *      passes are then judged on the money: identical amount when the two legs
+ *      share a currency, or an implied USD->MXN rate inside the band the
+ *      exchange_rates table actually observed that year. Anything that fails is
+ *      reported apart and must not be counted as duplicated money.
+ *
+ *      The second pass is not a refinement. Jorge Jr's own account carries
+ *      `C13647` against EFECTIVO folio `13649` — same day, same 3,500.00 — and
+ *      POWERS carries `C135808` against `13508`. Folio matching alone reports
+ *      both accounts as clean.
  *
  *   node scripts/corte-audit.mjs                  # summary + both sections
  *   node scripts/corte-audit.mjs --cutover 2026-01-01
@@ -215,6 +224,37 @@ async function main() {
       `,
     );
 
+    // Pass two — the leads pass one could not follow. Same shape of row, judged
+    // by the same money rules below, so a folio typo costs nothing.
+    const nearby = await prisma.$queryRawUnsafe(
+      `
+      SELECT d.id AS datos2Id, e.id AS efectivoId, c.name,
+             DATE(d.transactionDate) AS datos2Date, DATE(e.transactionDate) AS efectivoDate,
+             d.amount AS datos2Amount, d.currency AS datos2Currency,
+             e.amount AS efectivoAmount, e.currency AS efectivoCurrency,
+             d.reference AS datos2Ref, e.reference AS efectivoRef,
+             fx.lo AS rateLo, fx.hi AS rateHi
+      FROM transactions d
+      JOIN transactions e
+        ON e.customerId = d.customerId AND e.legacySourceTable = 'EFECTIVO'
+       AND e.voidedAt IS NULL AND e.amount > 0
+       AND ABS(DATEDIFF(e.transactionDate, d.transactionDate)) <= 3
+      JOIN customers c ON c.id = d.customerId
+      LEFT JOIN (
+        SELECT YEAR(effectiveDate) AS y, MIN(rate) AS lo, MAX(rate) AS hi
+        FROM exchange_rates GROUP BY YEAR(effectiveDate)
+      ) fx ON fx.y = YEAR(d.transactionDate)
+      WHERE d.voidedAt IS NULL AND d.legacySourceTable = 'datos2'
+        AND d.reference REGEXP '^C[0-9]+$'
+        AND NOT EXISTS (
+          SELECT 1 FROM transactions x
+          WHERE x.customerId = d.customerId AND x.legacySourceTable = 'EFECTIVO'
+            AND x.voidedAt IS NULL AND x.reference = SUBSTRING(d.reference, 2)
+        )
+      ORDER BY d.transactionDate
+      `,
+    );
+
     const [unpaired] = await prisma.$queryRawUnsafe(
       `
       SELECT COUNT(*) AS n
@@ -231,7 +271,7 @@ async function main() {
 
     // ---- CSV escapes -------------------------------------------------------
     if (args.includes("--csv-a")) return dumpCsv(floorless);
-    if (args.includes("--csv-b")) return dumpCsv(pairs);
+    if (args.includes("--csv-b")) return dumpCsv([...pairs, ...nearby]);
 
     // ---- report ------------------------------------------------------------
     console.log("\nBOOK (voided and outstanding rows excluded)");
@@ -281,7 +321,15 @@ async function main() {
         ? "confirmed"
         : "suspect";
     };
-    for (const p of pairs) p.verdict = classify(p);
+    for (const p of pairs) {
+      p.pass = "folio";
+      p.verdict = classify(p);
+    }
+    for (const p of nearby) {
+      p.pass = "proximity";
+      p.verdict = classify(p);
+    }
+    pairs.push(...nearby);
 
     const confirmed = pairs.filter((p) => p.verdict === "confirmed");
     const suspect = pairs.filter((p) => p.verdict === "suspect");
@@ -292,7 +340,9 @@ async function main() {
     const efecUsd = confirmed.reduce((s, p) => s + (p.efectivoCurrency === "USD" ? d(p.efectivoAmount) : 0), 0);
 
     console.log(`\nB. DOUBLE-BOOKED RECEIPTS — ${confirmed.length} confirmed pairs across ${byCust.size} customers`);
-    console.log(`   folio matches examined: ${pairs.length}  (confirmed ${confirmed.length}, rejected on money ${suspect.length})`);
+    const byFolio = confirmed.filter((p) => p.pass === "folio").length;
+    console.log(`   candidates examined: ${pairs.length}  (confirmed ${confirmed.length}, rejected on money ${suspect.length})`);
+    console.log(`   found by folio cross-reference: ${byFolio}, by proximity after a folio miss: ${confirmed.length - byFolio}`);
     console.log(`   confirmed same-currency, amount equal to the cent: ${sameCur.length}`);
     console.log(`   confirmed USD receipt posted to datos2 in MXN:     ${converted.length}`);
     console.log(`   datos2 C-refs with no EFECTIVO partner at all:     ${d(unpaired.n)}`);
@@ -306,7 +356,7 @@ async function main() {
         `   ${(p.name || "(sin nombre)").slice(0, 28).padEnd(28)}` +
           ` ${day(p.datos2Date).padStart(10)} ${day(p.efectivoDate).padStart(10)}` +
           ` ${money(p.datos2Amount)} ${p.datos2Currency}` +
-          ` ${money(p.efectivoAmount)} ${p.efectivoCurrency}  ${p.datos2Ref}`,
+          ` ${money(p.efectivoAmount)} ${p.efectivoCurrency}  ${p.datos2Ref}/${p.efectivoRef}`,
       );
     }
     if (confirmed.length > limit) console.log(`   ... ${confirmed.length - limit} more (--csv-b)`);