NaijaLedger

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.