# NaijaLedger

- **Event:** [Meta Global AI Developer Hackathon](https://cerebralvalley.ai/e/meta-ai-developer-hackathon)
- **When:** Oct 26, 12:00 PM – Nov 4, 9:00 PM (EST)
- **Where:** Online
- **Team:** [Peter Orazulike](https://cerebralvalley.ai/u/peteroraz)
- **GitHub:** https://github.com/peteroraz/naijaledger
- **Demo video:** https://youtu.be/dfeV7TrywEM
- **Gallery:** https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery
- **Page:** https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3011

Many Nigerian small businesses receive money through bank transfers, POS settlements and cash, but their supporting records often remain scattered across spreadsheets, handwritten books, invoices, WhatsApp-style notes and voice recordings. This makes reconciliation slow, expensive and difficult to audit.

NaijaLedger is a Meta-powered reconciliation copilot built during this hackathon to turn those fragmented records into traceable financial evidence.

A business can upload sales invoices, bank transactions, cashbook entries, stock counts, scanned documents, handwritten daybooks, text files and voice notes. Smart Intake converts unstructured evidence into source-linked transaction candidates for human confirmation. Deterministic rules then propose sales-to-bank matches, while dedicated workflows reconcile grouped cash sales against daily or weekly bank lodgements and compare recorded stock with physical counts.

When rules cannot explain a discrepancy, the Evidence Agent retrieves relevant ledger rows, historical decisions and curated business knowledge before asking Muse Spark to produce a cited answer. The Meta Evidence Lab investigates individual exceptions and presents possible explanations, confidence levels, supporting records, missing evidence and the next human check. A separate Muse review evaluates groundedness, while deterministic checks verify output structure, citations, monetary claims, source fingerprints and decision boundaries.

NaijaLedger never allows AI to approve a payment match or determine tax treatment. Every approval, rejection and exception closure remains a human action. Reviewer identity, date, time, explanation and source provenance are preserved in the audit trail. A period can be closed with outstanding items only when the reviewer records a mandatory comment, ensuring unresolved issues remain visible in the archived history and PDF/Excel review pack.

The application is deployed on Google Cloud Run with a React/TypeScript interface, Node/Express API, Firebase authentication and Firestore persistence. A no-account Judge Demo provides synthetic records and live Meta model calls.

NaijaLedger gives businesses and accountants something they often lack: a practical way to explain every naira without pretending that AI replaces financial judgement.

## More from Meta Global AI Developer Hackathon

- [Wasanni](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3008)
- [Bima Worker](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3009)
- [Jihoon Kim](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3010)
- [Daleel](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3012)
- [DLA](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3013)
- [Rixon](https://cerebralvalley.ai/e/meta-ai-developer-hackathon/hackathon/gallery/3014)

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