Capability template for finance and accounting
Prebill exception review
Before the billing attorney opens a prebill, the billing coordinator has every awkward entry marked: rates that differ from the firm's rate table, possible duplicates, entries outside the client's billing guidelines, unclear narratives and expenses without support, each sent to the person who acts next.
Listed under
Add it to a workflow in the Fully Powered Planner, beside the teams and roles that will run it. Book a fit call
The outcome
In a fully powered firm, the prebill review is spent on decisions, not on searching. The billing attorney sits down with one exception sheet for the matter: every entry billed at a rate the firm's table does not show for that date, every pair of entries that look like the same work twice, every entry the client's billing guidelines would refuse, every narrative that is vague, packs several tasks under one time or says more than an invoice should, every expense with no receipt or invoice behind it, and every adjustment entered with no approver or no reason. Each line carries the facts and the amount at stake.
The sheet also does the sorting. Narratives to rewrite or split go back to the timekeeper who wrote them, missing receipts go to whoever submitted the expense, and the decisions on rates, duplicates, guideline breaches and adjustments go to the billing attorney. Your billing team clears a month of prebills with the hours it already has, and the questions reach the right desk the same day.
The capability prepares the sheet and nothing more. The billing attorney decides what is billable and every change to a narrative, finance approves the invoice preparation, and the sheet changes, writes down and sends nothing.
Who starts the work, and when
The billing coordinator runs it as soon as the prebill for a matter is generated, before the billing attorney's review, and again from the updated prebill once corrections and decisions are entered. It comes before the client ever sees anything: the summary the client reads with the invoice is Client billing summary, prepared after the billing attorney's decisions, and a matter's budget and progress for the responsible partner is Matter budget and status summary.
What they supply
- The prebill header: number, date, client, matter, billing period, billing attorney, and the totals for fees, adjustments and expenses.
- Three exports from the billing system: time entries, expenses with their receipt or invoice reference, and the adjustments already entered. The template names the column headings it expects and stops to ask when one does not match.
- The firm's rate table, with the agreed client rates and the dates each applies. Rates come from the table only, never from reading an engagement letter.
- The client's billing guidelines, or a note that the client has none.
- The firm's settings, if it wants its own: the shortest acceptable narrative, the vague phrases and sensitive words to look for, and when an expense needs support.
What comes out
One exception sheet for the matter. It opens with a tie-out proving the exports add up to the prebill; if they do not, nothing else is prepared until the billing coordinator finds why. Then six sections, each reading "None." when it is empty: rate differences against the rate table, possible duplicates, entries outside the client's guidelines, narratives to clarify, expenses without support, and adjustments without an approver or a reason. Every line has a number, the facts, the amount at stake where there is one, and who has it next.
The sheet closes with the guideline rules it checked and those it could not check from the exports, and a list of who has what: each timekeeper's returns, the billing attorney's decisions, and finance's approval once those are in.
An invented example
Illustrative example with invented data. The firm, the client, the landlord, the vendors, every entry, every rate, every guideline and every figure below are invented. The firm is an invented 22-lawyer business law firm. Its billing coordinator prepares the exception sheet for the October prebill on a lease renewal it is negotiating for Client R, an invented food distributor, before the billing attorney, Partner P, reviews the prebill. Timekeepers are referred to by role and letter, and vendors by letter.
The inputs come first, in full, so the template can be run on them. The exception sheet follows.
The inputs
1. Prebill header (typed by the billing coordinator)
Prebill: PB-2207, dated 3 November 2026
Client: Client R
Matter: Warehouse lease renewal, 26-0188
Billing period: 1 to 31 October 2026
Billing attorney: Partner P
Fees before adjustments: 12,880.00
Adjustments: 340.00
Expenses: 462.20
Prebill total: 13,002.20
2. Time export
Entry,Date,Timekeeper,Hours,Rate,Amount,Narrative
T501,2026-10-01,Partner P,1.2,640.00,768.00,Call with Client R's facilities director on the renewal notice and the landlord's rent increase
T502,2026-10-02,Associate Q,2.5,410.00,1025.00,Reviewed the current warehouse lease and its 2021 amendment for the renewal option and notice dates
T503,2026-10-05,Associate S,3.0,380.00,1140.00,Prepared a comparison of the landlord's proposed renewal terms with the current lease
T504,2026-10-06,Paralegal T,1.5,220.00,330.00,Organized the lease correspondence file
T505,2026-10-07,Partner P,0.8,640.00,512.00,Attention to file
T506,2026-10-08,Associate Q,3.6,410.00,1476.00,Reviewed landlord's counsel's markup of the renewal terms; prepared issues list; call with Partner P
T507,2026-10-09,Partner P,0.6,640.00,384.00,Call with Client R's CFO on the lowest rent Client R will accept and the weak points in its position if the landlord refuses to renew
T508,2026-10-12,Associate S,2.0,380.00,760.00,Reviewed the landlord's estoppel certificate request
T509,2026-10-12,Associate S,2.0,380.00,760.00,Reviewed the landlord's estoppel certificate request
T510,2026-10-14,Associate Q,6.0,410.00,2460.00,Prepared the counterproposal on renewal terms
T511,2026-10-14,Associate Q,4.8,410.00,1968.00,Call with landlord's counsel on the counterproposal and revised the counterproposal
T512,2026-10-20,Paralegal T,0.25,220.00,55.00,Calendared the landlord's response deadline for the counterproposal
T513,2026-10-26,Partner P,1.0,640.00,640.00,Review
T514,2026-10-28,Associate Q,1.4,430.00,602.00,Call with landlord's counsel on the new rent schedule
3. Expense export
Entry,Date,Type,Vendor,Amount,Support,Submitted by,Description
E201,2026-10-05,Title search,Vendor A,185.00,INV-A-3310,Associate S,Title and lien search on the warehouse property
E202,2026-10-09,Meals,Café D,46.80,RCPT-1009,Partner P,Lunch during the meeting with Client R's facilities team
E203,2026-10-14,Courier,Vendor C,42.00,INV-C-881,Paralegal T,Delivery of the counterproposal to landlord's counsel
E204,2026-10-15,Courier,Vendor C,42.00,INV-C-881,Paralegal T,Delivery of the counterproposal to landlord's counsel
E205,2026-10-21,Outside copying,Vendor E,128.40,,Paralegal T,"Copies of the lease, amendment and counterproposal for the client meeting"
E206,2026-10-27,Parking,Garage F,18.00,,Associate S,Parking for the meeting at Client R's warehouse
4. Adjustments export
Entry,Adjustment,Approved by,Reason
T503,190.00,Partner P,Half an hour of the comparison written down
T514,150.00,,Courtesy discount
5. The firm's rate table
Timekeeper,Rate,Applies to,Effective from,Effective to
Partner P,700.00,Standard,2026-01-01,
Partner P,640.00,Client R,2026-01-01,
Associate Q,450.00,Standard,2026-01-01,
Associate Q,410.00,Client R,2026-01-01,2026-09-30
Associate Q,430.00,Client R,2026-10-01,
Associate S,380.00,Standard,2026-01-01,
Paralegal T,220.00,Standard,2026-01-01,
Paralegal T,195.00,Client R,2026-01-01,
6. Client R's billing guidelines (as supplied)
Client R Billing Guidelines for Outside Counsel, 1 February 2026
1. Record time in tenths of an hour. Entries recorded in any other
increment are not paid.
2. No timekeeper may bill more than 10.0 hours on one day.
3. Each time entry describes one task. Block entries are not paid.
4. Clerical work is not billable, including organizing files,
scanning, copying and calendaring.
5. Research over 3.0 hours on any one issue requires Client R's prior
written approval.
6. Not reimbursed: meals, online research charges and overtime.
7. Each expense over $50.00 must be supported by a receipt or vendor
invoice.
7. Firm settings
Prepared: 4 November 2026, by the billing coordinator
Firm settings: the template's defaults
Narrative minimum: 5 words
Vague phrases: attention to; work on; various; miscellaneous;
follow up; review file; file review
Sensitive words: settle; settlement; lowest; highest; bottom line;
walk away; weak; weakness; strong; strength; strategy; advice;
advised; opinion; exposure
Expense support: every expense needs a support reference
Duplicate window: 3 days for time entries, 7 days for expenses
The output
PREBILL EXCEPTION SHEET: Client R, Warehouse lease renewal (26-0188)
Prebill PB-2207, dated 3 November 2026. Billing period 1 to 31 October 2026. Billing attorney: Partner P. Prepared 4 November 2026 by the billing coordinator for the billing attorney's review.
Status: 16 exceptions. Time entries named: 11 of 14. Expenses named: 5 of 6. Adjustments queried: 1 of 2.
Inputs: prebill header; time export (14 entries); expense export (6 entries); adjustments export (2); rate table; client billing guidelines (Client R Billing Guidelines for Outside Counsel, 1 February 2026); firm settings (defaults).
TIE-OUT
14 time entries, hours x rate checked on each. Time entries 12,880.00 = prebill fees 12,880.00. Adjustments 340.00 = prebill adjustments 340.00. Expenses 462.20 = prebill expenses 462.20. 12,880.00 - 340.00 + 462.20 = prebill total 13,002.20.
1. RATE DIFFERENCES AGAINST THE RATE TABLE: 2
X1. Associate Q, billed at 410.00. Table rate 430.00 (Client R row, effective 1 October 2026). Entries T502, T506, T510, T511, 16.9 hours. Difference: 338.00 below the table. The billed rate matches the Client R 410.00 row, which ended 30 September 2026. For: billing attorney.
X2. Paralegal T, billed at 220.00. Table rate 195.00 (Client R row, effective 1 January 2026). Entries T504, T512, 1.75 hours. Difference: 43.75 above the table. The billed rate matches the Standard 220.00 row. For: billing attorney.
2. POSSIBLE DUPLICATES: 2
X3. Entries T508, T509, Associate S, 12 October: same timekeeper, date, hours (2.0) and narrative. Amount at stake: 760.00 if T509 is the duplicate. For: billing attorney.
X4. Expenses E203, E204, Vendor C, 14 and 15 October: the same support reference (INV-C-881), and the same vendor and amount (42.00) one day apart. Amount at stake: 42.00 if E204 is the duplicate. For: billing attorney.
3. OUTSIDE THE CLIENT'S BILLING GUIDELINES: 4
X5. Entry T512, 20 October, Paralegal T. Guideline 1: time in tenths of an hour; entries in any other increment are not paid. Guideline 4: clerical work is not billable, calendaring named. Recorded as 0.25 hours; the narrative is "Calendared the landlord's response deadline for the counterproposal". Amount at stake: 55.00; under guideline 4: 55.00. For: billing attorney.
X6. Entries T510, T511, 14 October, Associate Q. Guideline 2: no more than 10.0 hours on one day. 6.0 + 4.8 = 10.8 hours, 0.8 over the limit. Amount at stake: 328.00 (0.8 x 410.00, the rate on T511). For: billing attorney.
X7. Entry T504, 6 October, Paralegal T. Guideline 4: clerical work is not billable, organizing files named. The narrative is "Organized the lease correspondence file". Amount at stake: 330.00. For: billing attorney.
X8. Expense E202, 9 October, Café D. Guideline 6: meals are not reimbursed. Type Meals, 46.80. Amount at stake: 46.80. For: billing attorney.
4. NARRATIVES TO CLARIFY: 5
X9. Entry T505, 7 October, Partner P, 0.8 hours: "Attention to file". Unclear: 3 words, under the 5-word minimum, and the vague phrase "attention to". Back to: Partner P, to rewrite.
X10. Entry T506, 8 October, Associate Q, 3.6 hours: "Reviewed landlord's counsel's markup of the renewal terms; prepared issues list; call with Partner P". Block entry: three activities separated by semicolons (reviewing the markup, preparing the issues list, a call with Partner P). Also guideline 3: each entry describes one task, and block entries are not paid; amount at stake 1,476.00. Back to: Associate Q, to split with a time for each task.
X11. Entry T507, 9 October, Partner P, 0.6 hours. Sensitive detail: words from the firm's list: lowest, weak. Not judged here. For: billing attorney.
X12. Entry T511, 14 October, Associate Q, 4.8 hours: "Call with landlord's counsel on the counterproposal and revised the counterproposal". Block entry: a call together with revising the counterproposal. Also guideline 3: each entry describes one task, and block entries are not paid; amount at stake 1,968.00. Back to: Associate Q, to split with a time for each task.
X13. Entry T513, 26 October, Partner P, 1.0 hours: "Review". Unclear: 1 word, under the 5-word minimum. Back to: Partner P, to rewrite.
5. EXPENSES WITHOUT SUPPORT: 2
X14. Expense E205, 21 October, Outside copying, Vendor E, 128.40: no support reference. Also guideline 7: each expense over 50.00 needs a receipt or vendor invoice; amount at stake 128.40. Back to: Paralegal T, for the receipt or invoice.
X15. Expense E206, 27 October, Parking, Garage F, 18.00: no support reference. The client's rule (7) does not reach it. Back to: Associate S, for the receipt or invoice.
6. ADJUSTMENTS WITHOUT APPROVAL OR REASON: 1
X16. Adjustment on T514, 150.00, reason "Courtesy discount": no approver. For: billing attorney.
GUIDELINE RULES
Checked: 1 (G1, time increment); 2 (G2, hours per day); 3 (G3, one task per entry); 4 (G4, work not billable); 6 (G6, expense types not reimbursed); 7 (G7, receipt threshold).
Not checked:
- 5: research over 3.0 hours on any one issue needs Client R's prior written approval. Needs something not in the exports: the approvals, and which issue each entry concerns.
- 4: clerical work is not billable, including organizing files, scanning, copying and calendaring. Names words after "including": only those words are checked, and only in time narratives, not in expense descriptions; the rest of the rule is not.
WHO HAS WHAT
Back to the timekeeper or submitter:
- Partner P: X9, X13.
- Associate Q: X10, X12.
- Paralegal T: X14.
- Associate S: X15.
For the billing attorney (Partner P): X1, X2, X3, X4, X5, X6, X7, X8, X11, X16; and X10, X12, X14 once returned, for the billability decision.
Finance: approves the invoice preparation once those decisions are entered.
Amounts at stake are not added together: one entry can appear under several checks.
Prepared from prebill PB-2207 and the exports supplied. No entry, rate, narrative, expense or adjustment has been changed, written down or approved, and nothing has been sent. The billing attorney decides billability and every narrative change; finance approves the invoice preparation.
Entries T501 and T503 raised no exception, nor did T514 itself (only its adjustment is queried), nor expense E201. The adjustment on T503 has both an approver and a reason, so it is not listed.
Where it fits
- Law firms: the monthly step between generating the prebill and the billing attorney's review, for every matter billed by the hour.
- Professional services: any firm that bills time against a client's billing rules, with the engagement partner in the billing attorney's place.
- Finance and accounting: the billing team owns the prebill, the rate table and the exports.
- Growth & scaling: when more matters and more client rulebooks arrive than one billing coordinator can hold in their head.
- Established businesses: when the prebill checks live in one long-serving coordinator's memory and should live on a page.
What has to change for your company
- Your exports. Map your billing system's column headings once, so every run reads them the same way.
- Your rate table. Decide who keeps it and how agreed client rates reach it, with the dates they start and end.
- Your lists. Set your own vague phrases, sensitive words and narrative minimum, and whether small expenses need a receipt.
- Your house rules. Add the checks your firm runs on every matter whatever the client's guidelines say, such as a daily-hours limit.
- Who answers. Name who picks up a returned entry when the timekeeper is away or has left.
We set this up with your billing coordinator and a billing attorney, on past prebills your team remembers. This capability template is written for ChatGPT, Claude, Copilot and Gemini, and your firm keeps control of how the work gets done.
What has been checked
Fully Powered AI wrote this capability template from its own published map of law-firm billing work. It was editorially reviewed on 10 November 2026. It was tried once on its invented example in Claude on 10 November 2026, and the record of that run is published with it. It has not been tested in a client environment or as a packaged version in ChatGPT, Claude, Copilot or Gemini.
Testing in your firm means running it on two or three past prebills whose problems your billing coordinator already found, plus hard cases written in advance: exports that do not add up to the prebill, a timekeeper still billed at last year's client rate, the same entry recorded twice, a day over the client's hours limit, a narrative that names a negotiating position, an expense with no receipt. The billing coordinator checks every line against the prebill before anyone relies on it. Pilot acceptance-test preparation builds that test set, and What we test before we call an AI workflow ready shows the record we keep.
The full capability template
Everything above is the outline. The complete capability template is the working version: the roles, the inputs, the procedure, the exceptions and stop conditions, the output format, the reviewer checklist, the acceptance tests, the instructions for an AI assistant and what to customize for your company. It comes with a download and the link to its folder in Fully Powered’s public repository.
Free with an account. Sign in by email: no password and no card.
Next step
Put this capability to work for your team: on your plan, or built with you in a sprint.
Build this in a sprint
In a sprint, Fully Powered adapts this capability template to your rules, proves it on your own work and puts it in the hands of the roles that own it.
Two ways to begin: