# Entity responsibility map instructions

Use one row per contractor-entity-engagement relationship. Reconcile counts and amounts by entity before adding a group total. The example has four East assignments at $200 ($800) and three West assignments at $200 ($600), for seven assignments and $1,400.

Funding references identify approved accounts without exposing banking details. A reporting-review owner is a person or team responsible for making a determination, not a declaration that their employer must file the return. Resolve the tax treatment from the actual arrangement and current instructions.

For the deliberate error test, allocate all seven assignments to East. The group total stays $1,400 while East is $600 too high and West is $600 too low. Correcting entity attribution must not create another $600 payment.