> Historical note from the supplied ZIP. Current findings: `142-REQUIREMENT-AUDIT.md` and `CONSOLIDATED-VERIFICATION.md`.

# COD exceptions review update

Added an admin-only, read-only reconciliation exceptions queue and CSV export. It detects delivered COD shipments awaiting manual settlement and inconsistent shipment/order/ledger state. CSV values are protected against spreadsheet formula injection. This does **not** automatically settle payments, integrate a bank, or verify deposits. A maximum of 1,000 latest COD shipments are reviewed per request; it is not a full historical audit.

## Release limitations

The project remains a CodeIgniter 4 application overlay, not a verified production deployment. MySQL migrations and end-to-end browser flows have not been run against a real store. COD remains the intended active payment option. Easypaisa/JazzCash/Leopards are configuration placeholders until credentials are supplied. All 14 outstanding areas are not complete. Do not use for real money until operational and security testing succeeds.