test: add failing tests for Madison walkthrough findings

Six skipped tests, one per issue opened from the Madison walkthrough audit (docs/walkthroughs/FINDINGS.md in cog_explorer). Each asserts the desired behaviour, so it fails today and goes green when the fix lands; each is guarded by a single skip() naming its issue and finding IDs, so the suite stays green and activating a test is a one-line deletion. test-expenditure-concepts.R #11 F-012, F-017, F-018 test-revenue-concept-insurance-trust.R #12 F-014 test-coverage-disclosure.R #13 F-020, F-023 test-peer-summary-scope.R #14 F-021 test-amount-units-documented.R #15 F-004 test-gov-search-literal-match.R #16 F-025 helper-walkthrough-raw.R reads the corpus's long parquet partitions directly, bypassing uscogdata's SQL views. Every expected amount comes from there rather than from the verb under test - verifying an absence through the filter that creates it proves nothing, which was the most common defect in the audit itself. Verified: with the skips removed all six fail (or error) against the bundled fixture; with them in place the full suite is 576 pass / 0 fail / 6 skip.
2026-07-29 00:14:11 -04:00
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+# Madison walkthrough audit -- findings F-012, F-017, F-018.
+# Tracked as uscogdata#11. See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# The owner's settled three-concept model (2026-07-28):
+#   total   = primary + interest + intergovernmental transfers
+#   direct  = primary + interest          (Census's published Direct Expenditure)
+#   primary = direct minus debt service   (the NEW DEFAULT)
+# implemented by reclassifying on the crosswalk's `spend_type` column, NOT on
+# item-code first letters -- F-018 shows prefix `Y` carries both revenue
+# (Y01/Y02) and expenditure (Y05/Y06) codes, so no first-letter allowlist can
+# route them correctly.
+#
+# Fixture reproducibility: the finding's headline reconciliation is Madison
+# FY2022, where the corpus carries I89 = 46,609 (thousands) and Census's
+# published Direct Expenditure is $654,893,000 against cog_spending()'s
+# $608,284,000 (-7.1%). FY2022 is outside the bundled fixture's year window
+# (2011/2012/2019/2020), so the same invariant is asserted on FY2020, where the
+# fixture carries I89 = 27,704. Anyone running against the full corpus should
+# also check the FY2022 numbers above.
+
+test_that("expenditure concepts classify on spend_type, not item-code prefix", {
+  testthat::skip("Blocked on uscogdata#11 (findings F-012, F-017, F-018)")
+
+  mad      <- "552025209777"   # MADISON CITY, WI
+  wi_state <- "550000227544"   # WISCONSIN (state government)
+
+  # -- F-012: `primary` is the new default, and equals today's E/F/G figure ---
+  primary <- cog_spending(govid = mad, years = 2020L)
+  expect_equal(attr(primary, "provenance")$expenditure_concept, "primary")
+  expect_equal(sum(primary$amt_nominal), 623347000)
+
+  # -- F-012: `direct` adds interest on long-term debt ------------------------
+  # Expected interest read from the RAW corpus, never through cog_spending(),
+  # which is the filter under test.
+  interest <- wt_raw_amt(mad, 2020L, prefixes = "I")
+  expect_equal(interest, 27704)                       # I89, in $1,000s
+
+  direct <- cog_spending(govid = mad, years = 2020L, expenditure_concept = "direct")
+  expect_equal(sum(direct$amt_nominal), 651051000)    # 623,347 + 27,704 thousands
+  expect_equal(sum(direct$amt_nominal) - sum(primary$amt_nominal), interest * 1000)
+  expect_true("I89" %in% wt_codes_included(direct))
+
+  # -- F-017: `total` carries Q12/Q18, state IG transfers to school districts --
+  # Wisconsin FY2019: Q12 = 6,431,530 and Q18 = 533,391 (thousands). Today
+  # neither verb's flow_prefixes contains "Q", so both are dropped from the one
+  # concept that is supposed to include intergovernmental transfers.
+  ig_expected <- wt_raw_amt(wi_state, 2019L, prefixes = c("M", "L", "Q"))
+  expect_equal(ig_expected, 11609814)                 # M 4,644,893 + Q 6,964,921
+
+  wi_direct <- cog_spending(govid = wi_state, years = 2019L,
+                            expenditure_concept = "direct")
+  wi_total  <- cog_spending(govid = wi_state, years = 2019L,
+                            expenditure_concept = "total")
+
+  # total - direct is exactly the intergovernmental component. Asserted as a
+  # delta rather than a grand total so this stays correct however the J and Y
+  # families land inside `primary`.
+  expect_equal(sum(wi_total$amt_nominal) - sum(wi_direct$amt_nominal),
+               ig_expected * 1000)
+  expect_true(all(c("Q12", "Q18") %in% wt_codes_included(wi_total)))
+
+  # -- F-018: prefix Y splits revenue from expenditure, by spend_type ---------
+  # Y01/Y02 are Insurance Trust revenue; Y05/Y06 are Insurance Trust benefit
+  # payments. All four share the first letter `Y` and the spend_type
+  # "Insurance Trust", so this pair of assertions is the concrete proof that
+  # classification is no longer keyed on the first letter.
+  wi_revenue <- cog_revenue(govid = wi_state, years = 2019L)
+  spend_codes <- wt_codes_included(wi_total)
+  rev_codes   <- wt_codes_included(wi_revenue)
+
+  expect_true("Y05" %in% spend_codes)
+  expect_false("Y05" %in% rev_codes)
+  expect_true("Y01" %in% rev_codes)
+  expect_false("Y01" %in% spend_codes)
+})