feat: revenue_concept = c("general", "total") off the crosswalk (#12)

Closes the last blocked test in the suite. Owner ruled both halves of the
open question yes on 2026-07-30.

`cog_revenue()` gains `revenue_concept`, mirroring `expenditure_concept`,
with Census's two published concepts defined as crosswalk
`revenue_subtype` sets rather than item-code prefixes:

  general = own_source + federal + state + local_aid   (the default)
  total   = general + utility + liquor_store + insurance_trust

The manual defines the first by subtracting the other three from the
second (4.3), so both are computable only once all four families are
named -- which cog_pipeline#79 does. Insurance trust now includes the
employee-retirement X codes (X01/X02/X05/X08) alongside the Y codes.

- inst/sql: revenue_long / revenue_long_harmonized carry EVERY revenue
  subtype; the concept narrows in R via the existing subtype_scope
  machinery, exactly as expenditure_concept narrows spending_long.
- cog_explain() now prints each verb's OWN concept. It previously
  printed `expenditure_concept` unconditionally, so a cog_revenue()
  caller was told "Concept: primary" -- a spending concept their result
  has nothing to do with.
- Fixture regenerated at pipeline_commit aadb46b (330 crosswalk rows).

Corrected two stale expectations in the blocked test while un-skipping
it. It asserted X01+X04+X05+X08 and omitted X02, which applies to state
governments and is nonzero for Wisconsin; X04 is an exhibit code for an
INTRAgovernmental transfer that Census's own "Total Emp Ret Rev"
excludes. Verified against that Census field: the right set is
X01+X02+X05+X08 = $2,283,883k, exactly. And its expected `total` of
$33,377,093k predated the Y codes being classified -- complete Total
Revenue for WI FY2012 is $34,881,961k (general 31,338,293 + Y 1,259,785
+ X 2,283,883).

Behaviour change worth knowing: `general` is now STRICT Census General
Revenue, so utility and liquor store revenue leave the default. Measured
on the fixture that is 15.9% of what cog_revenue() returned for cities,
vs 1.2% for states and 1.7% for counties.

Suite: 716 pass / 0 fail / 0 skip -- the first time this package has had
no skipped tests.

Closes #12

.Rbuildignore

@@ -16,3 +16,4 @@
 ^Meta$
 ^\.gitea$
 ^CLAUDE\.md$
+^\.superpowers$

.gitignore

@@ -9,3 +9,6 @@ docs/
 /Meta/
 .DS_Store
 /.quarto/
+
+# SDD working artifacts (ledger, briefs, review packages) — plans/ stays tracked
+.superpowers/sdd/

DESCRIPTION

@@ -32,4 +32,4 @@ Config/testthat/edition: 3
 VignetteBuilder: knitr
 RoxygenNote: 7.3.3
 MinCorpusSchema: 4
-MaxCorpusSchema: 4
+MaxCorpusSchema: 5

NAMESPACE

@@ -10,5 +10,6 @@ export(cog_gov_search)
 export(cog_manifest)
 export(cog_mirror)
 export(cog_peer_compare)
+export(cog_recipes)
 export(cog_revenue)
 export(cog_spending)

NEWS.md

@@ -1,5 +1,117 @@
 # uscogdata 0.1.0 (development)
 
+## Multi-government aggregates now disclose their reporting coverage
+
+* The Census of Governments is a **complete census only in years ending in 2
+  and 7**; every other year is a sample, and the sample varies enormously. On
+  the bundled fixture, Wisconsin's 608-city universe rolls up **597**
+  governments in FY2012 and **112** in FY2019 — an 18%-to-98% swing the
+  return value said nothing about, so a statewide total resting on a fifth of
+  the universe looked exactly like one resting on all of it.
+* `cog_geographic_rollup()`, `cog_peer_compare()` and `cog_find_peers()` gain
+  `coverage`:
+
+  | value | effect |
+  |---|---|
+  | `"all"` (default) | every unit that reported that year — unchanged behaviour |
+  | `"census"` | census years only; aborts if the range holds none rather than returning nothing |
+  | `"consistent"` | only units reporting in *every* requested year — a balanced panel |
+
+* **Regardless of mode**, every result now carries `provenance$coverage` with
+  per-year `n_units_reporting`, `n_units_expected` and `is_census_year`, plus
+  `provenance$coverage_mode`. `cog_explain()` prints a "Reporting coverage"
+  section. So the default mode can no longer mislead silently.
+* `is_census_year` is a statement about the **survey calendar**, never a claim
+  of completeness: FY1967 is a census year in which only 97 of Wisconsin's 608
+  cities report. `n_units_reporting` is the number that tells the truth.
+* On `cog_peer_compare()` the target is exempt from `"consistent"` balancing —
+  it is the subject of the comparison, not a member of the cohort — and the
+  `summary_*` quantiles are computed after the filter, so they describe the
+  cohort actually returned. `n_units_reporting` counts peers only, against the
+  cohort size.
+* On `cog_find_peers()`, `coverage` governs the cohort **vintage** when `year`
+  is `NULL`: `"census"` snaps to the most recent census year with an observed
+  population, so a cohort is not built from a sample year in which most of the
+  candidate universe is absent.
+
+## `complete = TRUE`: absent cells, labelled with why they are absent
+
+* `cog_spending()` and `cog_revenue()` gain `complete`, defaulting to `FALSE`
+  (today's behaviour). With `complete = TRUE` the requested grid is filled
+  from the corpus's `code_set` table and every row carries a new
+  `value_source` column:
+
+  | `value_source` | meaning | `amt_nominal` |
+  |---|---|---|
+  | `reported` | the corpus carries this cell | as published |
+  | `census_zero` | dense-source year (≤ FY2011), cell absent — Census published `$0` | `0` |
+  | `not_reported` | sparse-source year (≥ FY2012), cell absent — unknown | `NA` |
+
+  The `NA` is deliberate and is the whole point: filling a modern absence
+  with `0` would invent data, which is precisely the error the corpus's
+  representation contract exists to prevent.
+* This restores information the reader lost when the corpus was sparsified
+  (`SB194`, cog_pipeline#64) — a wide-era query whose cells were all `$0`
+  had begun returning nothing at all — and improves on what came before it,
+  since the pre-sparsification corpus could not distinguish a published zero
+  from an unreported cell either.
+* The grid is scoped to each government's **own type**, so a county is never
+  filled with cells only a state can report.
+* Needs a corpus published from 2026-07-29 onward (when `representation` and
+  `code_set` began shipping); aborts with class
+  `uscogdata_representation_unavailable` otherwise. Gated on the manifest
+  listing those tables rather than on `schema_version`, which was never
+  bumped for the change. Not available with `recipe` or
+  `expenditure_concept = "total"` — neither draws its cells from `code_set`.
+* `provenance$completion` reports `applied`, `rows_filled`, and the per-year
+  `absence_means` rule; `cog_explain()` prints a "Completion" section.
+
+## Corpus-wide series breaks now reach users (`corpus_break_refs`)
+
+* Four catalogued series breaks carry `fin_code = "ALL"` — caveats about the
+  corpus as a whole rather than about one item code. `series_break_refs` is
+  built by matching `fin_code` against the item codes in the result, and no
+  row's `item_code` is ever the literal `"ALL"`, so **none of them could ever
+  be surfaced**: `SB085` (dollar precision across the 1976/1977 boundary),
+  `SB087` (imputation exclusion from FY2002), `SB194` (the dense → sparse
+  representation change at FY2012) and `SB086` (the government id scheme
+  change at FY2017).
+* Provenance gains `corpus_break_refs`, selected on the break-year window
+  alone and disjoint from `series_break_refs` by construction, so a consumer
+  can tell a whole-result caveat from a break in one series. `cog_explain()`
+  prints them under their own "Corpus-wide caveats" heading. cog-api passes
+  provenance through verbatim, so the field appears there without an API
+  change.
+* `SB194` is the one that made this urgent: a query spanning FY2011 → FY2012
+  crosses the boundary where an absent cell stops meaning "Census published
+  `$0`" and starts meaning "not reported", and until now nothing said so.
+
+## Bundled fixture regenerated against the sparsified corpus
+
+* `inst/extdata/fixture_corpus/` now tracks the corpus published on
+  2026-07-29 (`pipeline_commit 83f9715`, schema v6). The wide era no longer
+  stores explicit zeros: FY2011 fell from 2,864,212 rows to 496,004, of
+  which none are `$0`. **Absence now means two different things** — in a
+  `dense_source` year (≤ FY2011) an absent cell means Census published `$0`;
+  in a `sparse_source` year (≥ FY2012) it means not reported. The corpus
+  carries that rule in two new tables the fixture now ships,
+  `representation.parquet` and `code_set.parquet`, alongside
+  `census_collection_coverage.parquet` and `lineage_events.parquet`
+  (all ten publish-tree metadata tables, up from six). Catalogued upstream
+  as series break `SB194`.
+* `cog_categories()` gains an `assistance` spending subtype: the J-prefix
+  aid/benefit codes (`J19`, `J67`, `J68`, `J85`) are categorised now that
+  the upstream crosswalk covers every flow code carrying dollars.
+* Two consequences worth knowing about, both visible in provenance rather
+  than in returned dollars. The harmonization block's `na_rows_excluded`
+  counts only rows that exist, so wide-era codes that were zero-padded no
+  longer appear there. Coverage-gap `suggestions` are presence-based for the
+  same reason, so a recipe whose component codes were all `$0` for a given
+  government-year is no longer suggested for it.
+* `tests/testthat/test-fixture-vintage.R` pins these structural facts, so a
+  fixture left behind by a future publish fails loudly instead of letting the
+  suite pass against a corpus that no longer exists.
+
 ## Breaking: corpus schema_version 4 (Phase P canonical ids)
 
 * The package now requires corpus `schema_version = 4` (`MinCorpusSchema` /

R/basis.R

@@ -0,0 +1,87 @@
+# R/basis.R
+# basis= resolution (harmonized/raw, with v4/v5 dual-accept) and the
+# harmonization exclusion-count block attached to provenance.
+
+#' Resolve the requested `basis` against the active corpus's schema_version.
+#'
+#' On a `schema_version >= 5` corpus, the requested basis is used as-is. On
+#' an older (`schema_version == 4`) corpus, which has no harmonization
+#' tables: a caller who left `basis` at its default (`"harmonized"`, so
+#' `explicit` is `FALSE`) silently gets `"raw"` back, with a note recorded
+#' for provenance; a caller who explicitly asked for
+#' `basis = "harmonized"` gets a hard abort instead of a silent downgrade.
+#'
+#' @param basis `"harmonized"` or `"raw"` (already resolved via `match.arg`).
+#' @param explicit `TRUE` if the caller passed `basis` explicitly (as
+#'   opposed to relying on the default `c("harmonized", "raw")`).
+#' @param manifest The active session's parsed manifest list.
+#' @return List with `basis` (the resolved value) and `note` (character or
+#'   `NA_character_`).
+#' @noRd
+.resolve_basis <- function(basis, explicit, manifest) {
+  schema_version <- suppressWarnings(as.integer(manifest$schema_version %||% 0L))
+
+  if (schema_version >= 5L) {
+    return(list(basis = basis, note = NA_character_))
+  }
+
+  if (identical(basis, "harmonized") && explicit) {
+    cli::cli_abort(c(
+      "basis = \"harmonized\" requires corpus schema_version >= 5.",
+      x = "Active corpus has schema_version {schema_version}.",
+      i = "Use basis = \"raw\" (the default on this corpus), or point USCOGDATA_URL at a schema_version >= 5 corpus."
+    ), class = "uscogdata_basis_unsupported")
+  }
+
+  list(
+    basis = "raw",
+    note = sprintf(
+      "basis resolved to \"raw\": corpus schema_version %d < 5 (harmonization tables unavailable)",
+      schema_version
+    )
+  )
+}
+
+#' Count + sum item-level rows that basis="harmonized" excludes because they
+#' carry no harmonized_code (discontinued / not-yet-ruled codes) within the
+#' calling verb's crosswalk scope (`subtype_col` values in `subtype_scope` --
+#' the same subtype-membership classification the verb SQL uses, never
+#' item-code prefixes), govids, and years. Only meaningful when the resolved
+#' basis is "harmonized"; returns an applied = FALSE stub otherwise (raw
+#' basis never excludes rows this way).
+#'
+#' The intergovernmental leg is deliberately outside this count even for
+#' expenditure_concept = "total": ig_long_harmonized COALESCEs rather than
+#' drops NULL-harmonized rows, so harmonization never excludes an IG row.
+#' @noRd
+.build_harmonization_block <- function(con, govid, years, resolved,
+                                       subtype_col, subtype_scope) {
+  if (!identical(resolved$basis, "harmonized")) {
+    return(list(
+      applied = FALSE,
+      na_rows_excluded = 0L,
+      na_amount_excluded = 0,
+      note = resolved$note
+    ))
+  }
+
+  sql <- sprintf(
+    "SELECT COUNT(*) AS n, COALESCE(SUM(amt), 0) * 1000.0 AS amt
+     FROM long
+     WHERE canonical_govid IN (%s) AND year IN (%s)
+       AND NOT is_aggregate AND harmonized_code IS NULL
+       AND item_code IN (
+         SELECT item_code FROM summary_categories WHERE %s IN (%s)
+       )",
+    .sql_lit_chr(govid), paste(as.integer(years), collapse = ","),
+    subtype_col, .sql_lit_chr(subtype_scope)
+  )
+  na <- DBI::dbGetQuery(con, sql)
+
+  list(
+    applied = TRUE,
+    na_rows_excluded = as.integer(na$n),
+    na_amount_excluded = as.numeric(na$amt),
+    note = resolved$note
+  )
+}

R/complete.R

@@ -0,0 +1,149 @@
+# R/complete.R
+#
+# `complete = TRUE` on the money verbs. Fills the requested grid so that a
+# cell the corpus does not carry still appears, labelled with WHY it is
+# missing.
+#
+# The corpus stopped storing the wide era's explicit zeros
+# (cog_pipeline#64, series break SB194), which made absence ambiguous:
+#
+#   <= FY2011  dense_source   absent => Census published $0    (census_zero)
+#   >= FY2012  sparse_source  absent => not reported, unknown  (not_reported)
+#
+# Before sparsification a wide-era query whose cells were all $0 came back as
+# explicit $0 rows; afterwards it came back empty, with nothing to say which
+# of the two meanings applied. This restores that -- and improves on it,
+# because the pre-sparsification corpus could not distinguish the two either.
+#
+# `census_zero` fills carry `amt_nominal = 0`; `not_reported` fills carry NA.
+# That difference is the entire point: writing 0 into a modern absence would
+# invent data, which is the error the representation contract exists to stop.
+
+#' @noRd
+.abort_complete_unsupported <- function(reason, alternative) {
+  cli::cli_abort(c(
+    "{.code complete = TRUE} is not supported for this query.",
+    x = reason,
+    i = alternative
+  ), class = "uscogdata_complete_unsupported")
+}
+
+#' @noRd
+.require_representation <- function(con, manifest) {
+  needed <- c("representation.parquet", "code_set.parquet")
+  missing <- needed[!vapply(needed, function(f) .corpus_has_table(manifest, f),
+                            logical(1))]
+  if (length(missing) == 0L) return(invisible(TRUE))
+  cli::cli_abort(c(
+    "This corpus does not publish the representation contract.",
+    x = "Missing: {.file {missing}}.",
+    i = "{.code complete = TRUE} needs those tables to know whether an absent cell means Census published $0 or means the government did not report.",
+    i = "They ship with corpora published from 2026-07-29 onward; re-point {.envvar USCOGDATA_URL} at a current corpus, or omit {.code complete}."
+  ), class = "uscogdata_representation_unavailable")
+}
+
+#' The cells a government-year COULD carry: every code in force for that
+#' government's own type, mapped through `summary_categories`, restricted to
+#' the calling verb's crosswalk subtype scope (the same subtype-membership
+#' classification the verb SQL itself uses -- e.g. the `primary` concept's
+#' operations/capital/assistance) and (when given) its category filter.
+#'
+#' Scoped by `govs_type` deliberately. Filling against the union of all types
+#' would invent cells that the government can never report -- a county row for
+#' "state IG transfer to school districts" -- and those inventions would then
+#' be indistinguishable from real census zeros.
+#'
+#' `NOT cs.is_aggregate` mirrors `spending_long` / `revenue_long`, which drop
+#' aggregate rows. Without it the grid would offer cells the verb structurally
+#' never returns, so every one of them would fill as a phantom $0.
+#' @noRd
+.completion_grid_sql <- function(subtype_col, govid, years, category,
+                                 subtype_scope) {
+  category_pred <- if (is.null(category)) {
+    ""
+  } else {
+    sprintf("AND c.category IN (%s)", .sql_lit_chr(category))
+  }
+  sprintf(
+    "SELECT DISTINCT
+       cs.year,
+       x.canonical_govid,
+       x.gov_name,
+       c.%1$s AS subtype_value,
+       c.category,
+       r.absence_means
+     FROM code_set cs
+     JOIN canonical_fips_xwalk x ON x.govs_type = cs.type
+     JOIN summary_categories c   ON c.item_code = cs.item_code
+     JOIN representation r       ON r.year = cs.year
+     WHERE x.canonical_govid IN (%2$s)
+       AND cs.year IN (%3$s)
+       AND NOT cs.is_aggregate
+       AND c.category IS NOT NULL
+       AND c.%1$s IN (%4$s)
+       %5$s",
+    subtype_col, .sql_lit_chr(govid),
+    paste(as.integer(years), collapse = ","),
+    .sql_lit_chr(subtype_scope), category_pred
+  )
+}
+
+#' Fill `result` out to the full grid, stamping `value_source` on every row.
+#'
+#' Returns the completed tibble with a `.completion` attribute carrying the
+#' provenance block. Reported rows are passed through untouched -- filling
+#' must never alter or drop what the corpus actually published.
+#' @noRd
+.complete_result <- function(result, con, subtype_col, govid, years, category,
+                             subtype_scope) {
+  grid <- tibble::as_tibble(DBI::dbGetQuery(
+    con, .completion_grid_sql(subtype_col, govid, years, category, subtype_scope)
+  ))
+
+  result$value_source <- rep("reported", nrow(result))
+  if (nrow(grid) == 0L) {
+    attr(result, ".completion") <- list(
+      applied = TRUE, rows_filled = 0L, absence_means = list()
+    )
+    return(result)
+  }
+
+  names(grid)[names(grid) == "subtype_value"] <- subtype_col
+  key <- function(d) {
+    paste(d$year, d$canonical_govid, d[[subtype_col]], d$category, sep = "\r")
+  }
+  missing <- grid[!key(grid) %in% key(result), , drop = FALSE]
+
+  if (nrow(missing) > 0L) {
+    filled <- tibble::tibble(
+      year            = as.integer(missing$year),
+      canonical_govid = as.character(missing$canonical_govid),
+      gov_name        = as.character(missing$gov_name),
+      category        = as.character(missing$category),
+      # census_zero is a value Census published; not_reported is unknown and
+      # must stay NA. Collapsing the two to 0 is the defect, not the fill.
+      amt_nominal     = ifelse(missing$absence_means == "census_zero",
+                               0, NA_real_),
+      codes_included  = NA_character_,
+      aggregate_fallback = NA,
+      value_source    = as.character(missing$absence_means)
+    )
+    filled[[subtype_col]] <- as.character(missing[[subtype_col]])
+    if ("notes" %in% names(result)) filled$notes <- NA_character_
+
+    result <- dplyr::bind_rows(result, filled)
+    result <- result[order(result$year, result$canonical_govid,
+                           result[[subtype_col]], result$category), ,
+                     drop = FALSE]
+  }
+
+  rules <- unique(grid[, c("year", "absence_means")])
+  attr(result, ".completion") <- list(
+    applied = TRUE,
+    rows_filled = nrow(missing),
+    absence_means = stats::setNames(
+      as.list(as.character(rules$absence_means)), as.character(rules$year)
+    )
+  )
+  result
+}

R/config.R

@@ -21,7 +21,30 @@
   .uscogdata_defaults[[key]]
 }
 
-.resolve_url <- function() .cfg("url")
+#' Resolve the corpus URL, guaranteeing the trailing slash the package assumes.
+#'
+#' Every consumer builds locations by CONCATENATION -- `paste0(url,
+#' "manifest.json")` in manifest.R, `paste0(url, e$path)` in mirror.R, and the
+#' parquet glob in views.R -- and mirror.R:104 documents the invariant outright
+#' ('url ends in "/"'). Nothing enforced it, so a URL entered without the slash
+#' failed silently and misleadingly:
+#'
+#'   HTTPS -> ".../downloadmanifest.json"; the host answers with an HTML 404
+#'            page, which lands in the JSON parser as the lexical error
+#'            reported in issue #3 -- pointing the user at "login page / wrong
+#'            share" when the real cause was one missing character.
+#'   local -> ".../corpusdata/long/**/*.parquet" and a DuckDB "No files found".
+#'
+#' Normalizing here fixes every consumer at once, rather than each call site
+#' re-deriving the same invariant. An empty setting is passed through
+#' untouched so manifest.R's "not configured" guard still fires instead of the
+#' value degrading into a bare "/" filesystem root.
+#' @noRd
+.resolve_url <- function() {
+  url <- .cfg("url")
+  if (is.null(url) || !nzchar(url) || grepl("/$", url)) return(url)
+  paste0(url, "/")
+}
 
 .resolve_cache_dir <- function() {
   v <- .cfg("cache_dir")

R/coverage.R

@@ -0,0 +1,107 @@
+# R/coverage.R
+#
+# Reporting-coverage disclosure for the multi-government verbs (uscogdata#13,
+# findings F-020 and F-023).
+#
+# The Census of Governments is a COMPLETE CENSUS only in years ending in 2 and
+# 7. Every other year is a sample, and the sample varies enormously: on the
+# bundled fixture, Wisconsin's 608-city universe reports 597 governments in
+# FY2012 and 112 in FY2019. Summing "whatever reported" across those years is
+# what the verbs have always done -- correctly -- but the return value said
+# nothing about it, so a statewide total resting on 18% of the universe looked
+# exactly like one resting on 98%.
+#
+# Owner's settled design: a `coverage` argument selecting WHICH units to
+# include, plus always-on metadata saying how many there were either way. The
+# principle behind it: using these verbs correctly must not require the caller
+# to know the survey calendar.
+
+# Years ending in 2 or 7 are full censuses of every government; all others are
+# samples.
+.CENSUS_YEAR_ENDINGS <- c(2L, 7L)
+
+#' @noRd
+.is_census_year <- function(years) {
+  as.integer(years) %% 10L %in% .CENSUS_YEAR_ENDINGS
+}
+
+#' @noRd
+.validate_coverage <- function(coverage) {
+  tryCatch(
+    match.arg(coverage, c("all", "census", "consistent")),
+    error = function(e) {
+      cli::cli_abort(
+        "`coverage` must be one of {.val all}, {.val census} or {.val consistent}.",
+        class = "uscogdata_invalid_coverage", parent = e
+      )
+    }
+  )
+}
+
+#' Restrict `years` to census years for `coverage = "census"`.
+#'
+#' Aborts rather than returning an empty result when the requested range holds
+#' no census year: silently handing back zero rows for a query the caller
+#' believes they made is the failure mode this whole issue is about.
+#' @noRd
+.apply_census_years <- function(years, coverage, verb) {
+  if (!identical(coverage, "census")) return(as.integer(years))
+  keep <- as.integer(years)[.is_census_year(years)]
+  if (length(keep) == 0L) {
+    cli::cli_abort(c(
+      "{.code coverage = \"census\"} leaves no years to query.",
+      x = "None of the requested years end in 2 or 7: {.val {sort(unique(as.integer(years)))}}.",
+      i = "Census of Governments years ending in 2 or 7 are complete censuses; all others are samples.",
+      i = "Use {.code coverage = \"all\"} (the default) to keep every requested year, or request a census year."
+    ), class = "uscogdata_no_census_years")
+  }
+  sort(keep)
+}
+
+#' Keep only units that report in EVERY requested year (a balanced panel).
+#'
+#' `id_col` is the government identifier; `keep_ids` are rows exempt from the
+#' filter (the peer-comparison target, which is the subject of the comparison
+#' rather than a member of the cohort being balanced).
+#' @noRd
+.filter_consistent <- function(result, years, id_col = "canonical_govid",
+                               keep_ids = character(0)) {
+  years <- unique(as.integer(years))
+  if (nrow(result) == 0L || length(years) <= 1L) return(result)
+  ids <- setdiff(unique(result[[id_col]]), c(NA, keep_ids))
+  present <- vapply(ids, function(g) {
+    all(years %in% unique(as.integer(result$year[result[[id_col]] == g])))
+  }, logical(1))
+  consistent <- c(ids[present], keep_ids)
+  result[result[[id_col]] %in% consistent | is.na(result[[id_col]]), ,
+         drop = FALSE]
+}
+
+#' Per-year coverage metadata, always attached regardless of mode.
+#'
+#' Built from the REQUESTED years rather than the years present in the result,
+#' so a year in which nothing reported still appears -- with
+#' `n_units_reporting = 0`, which is precisely the disclosure a silently
+#' missing year fails to make.
+#'
+#' `n_units_reporting` describes the result the caller actually received, so
+#' under `coverage = "consistent"` it reports the balanced count. `is_census_year`
+#' is a statement about the SURVEY CALENDAR, never a claim of completeness:
+#' FY1967 is a census year in which only 97 of Wisconsin's 608 cities report.
+#' `n_units_reporting` is the number that tells the truth.
+#' @noRd
+.coverage_table <- function(result, years, n_expected,
+                            id_col = "canonical_govid", rows = NULL) {
+  years <- sort(unique(as.integer(years)))
+  src <- if (is.null(rows)) result else rows
+  reporting <- vapply(years, function(y) {
+    ids <- src[[id_col]][as.integer(src$year) == y]
+    length(unique(ids[!is.na(ids)]))
+  }, integer(1))
+  tibble::tibble(
+    year              = years,
+    n_units_reporting = as.integer(reporting),
+    n_units_expected  = rep(as.integer(n_expected), length(years)),
+    is_census_year    = .is_census_year(years)
+  )
+}

R/explain.R

@@ -51,6 +51,38 @@ cog_explain <- function(result, format = c("print", "list")) {
     cli::cli_text("Category: (all)")
   }
 
+  if (!is.null(prov$basis)) {
+    note <- if (!is.null(prov$basis_note) && !is.na(prov$basis_note)) {
+      sprintf(" (%s)", prov$basis_note)
+    } else {
+      ""
+    }
+    cli::cli_text("Basis: {prov$basis}{note}")
+  }
+
+  # Each verb reports its OWN concept. Both fields are always present (each
+  # defaults to its concept's default), so printing `expenditure_concept`
+  # unconditionally would tell a cog_revenue() caller "Concept: primary",
+  # which names a spending concept their result has nothing to do with.
+  if (identical(prov$verb, "cog_revenue")) {
+    if (!is.null(prov$revenue_concept)) {
+      cli::cli_text("Concept: {prov$revenue_concept} revenue")
+    }
+  } else if (!is.null(prov$expenditure_concept)) {
+    concept_note <- if (!is.null(prov$expenditure_concept_note) &&
+                         !is.na(prov$expenditure_concept_note)) {
+      sprintf(" (%s)", prov$expenditure_concept_note)
+    } else {
+      ""
+    }
+    cli::cli_text("Concept: {prov$expenditure_concept}{concept_note}")
+    if (isTRUE(prov$expenditure_concept_direct_suppressed)) {
+      cli::cli_alert_warning(
+        "Direct leg unavailable for at least one requested (year, category) -- affected rows report intergovernmental dollars alone, not Direct + IG. See each row's notes."
+      )
+    }
+  }
+
   cli::cli_h2("Codes observed")
   codes <- prov$codes_summed$observed
   if (length(codes) == 0L) {
@@ -66,6 +98,82 @@ cog_explain <- function(result, format = c("print", "list")) {
     )
   }
 
+  h <- prov$harmonization
+  if (!is.null(h) && isTRUE(h$applied)) {
+    cli::cli_h2("Harmonization")
+    cli::cli_text(
+      "Excluded {h$na_rows_excluded} row(s) with no harmonized_code (${format(h$na_amount_excluded, big.mark = ',')})"
+    )
+  }
+
+  rc <- prov$recipe
+  if (!is.null(rc)) {
+    cli::cli_h2("Recipe")
+    cli::cli_text("{rc$recipe_id}: {rc$label}")
+    comp_lines <- vapply(rc$components, function(x) {
+      sprintf("%s (%s, %s-%s, weight=%s)", x$component_code, x$gov_type_scope,
+              x$year_min, x$year_max, x$weight)
+    }, character(1))
+    cli::cli_ul(comp_lines)
+  }
+
+  if (length(prov$suggestions) > 0L) {
+    cli::cli_h2("Suggestions")
+    sugg_lines <- vapply(prov$suggestions, function(s) {
+      sprintf("%s -- %s (years %s-%s): %s", s$recipe_id, s$label,
+              s$available_years[1], s$available_years[2], s$hint)
+    }, character(1))
+    cli::cli_ul(sugg_lines)
+  }
+
+  if (!is.null(prov$coverage) && nrow(prov$coverage) > 0L) {
+    cli::cli_h2("Reporting coverage")
+    cli::cli_text("Mode: {prov$coverage_mode %||% 'all'}")
+    cov <- prov$coverage
+    cli::cli_ul(sprintf(
+      "%d: %d of %d units reporting (%.0f%%) -- %s year",
+      cov$year, cov$n_units_reporting, cov$n_units_expected,
+      100 * cov$n_units_reporting / pmax(cov$n_units_expected, 1L),
+      ifelse(cov$is_census_year, "census", "sample")
+    ))
+    if (any(!cov$is_census_year)) {
+      cli::cli_text(
+        "Note: the Census of Governments is a complete census only in years ending in 2 or 7; every other year is a sample."
+      )
+    }
+  }
+
+  if (isTRUE(prov$completion$applied)) {
+    cli::cli_h2("Completion")
+    cli::cli_text(
+      "Filled {prov$completion$rows_filled} absent cell(s) from the corpus code set."
+    )
+    rules <- prov$completion$absence_means
+    if (length(rules) > 0L) {
+      cli::cli_ul(vapply(names(rules), function(y) {
+        sprintf("%s: an absent cell means %s", y,
+                if (identical(rules[[y]], "census_zero")) {
+                  "Census published $0 (filled as 0)"
+                } else {
+                  "the government did not report (filled as NA, not 0)"
+                })
+      }, character(1)))
+    }
+  }
+
+  if (length(prov$series_break_refs) > 0L) {
+    cli::cli_h2("Series breaks")
+    cli::cli_ul(.series_break_story_lines(prov$series_break_refs))
+  }
+
+  # Kept in a section of its own: these qualify the whole result, so folding
+  # them in with the per-code breaks above would invite reading them as a
+  # caveat about one series.
+  if (length(prov$corpus_break_refs) > 0L) {
+    cli::cli_h2("Corpus-wide caveats")
+    cli::cli_ul(.series_break_story_lines(prov$corpus_break_refs))
+  }
+
   cli::cli_h2("Transformations")
   uc <- prov$transformations$units_conversion
   if (isTRUE(uc$applied)) {
@@ -109,6 +217,28 @@ cog_explain <- function(result, format = c("print", "list")) {
   invisible(NULL)
 }
 
+# One "break-story" line per referenced break_id: "SB109 (2005): <join_advice>".
+# Re-queries series_breaks_pq for the detail (break_year, join_advice) that
+# provenance$series_break_refs deliberately doesn't carry (the schema keeps
+# that field to a plain id array). Falls back to bare ids if no session is
+# available (e.g. explaining a result after cog_close()) rather than
+# erroring cog_explain() over a cosmetic detail.
+#' @noRd
+.series_break_story_lines <- function(break_ids) {
+  con <- tryCatch(.ensure_session(), error = function(e) NULL)
+  if (is.null(con) || !DBI::dbIsValid(con)) return(break_ids)
+  detail <- tryCatch(
+    DBI::dbGetQuery(con, sprintf(
+      "SELECT break_id, break_year, join_advice FROM series_breaks_pq
+       WHERE break_id IN (%s) ORDER BY break_id",
+      .sql_lit_chr(break_ids)
+    )),
+    error = function(e) NULL
+  )
+  if (is.null(detail) || nrow(detail) == 0L) return(break_ids)
+  sprintf("%s (%s): %s", detail$break_id, detail$break_year, detail$join_advice)
+}
+
 # Expand a 2-digit Census popyear (e.g. 19) to a 4-digit calendar year (2019).
 # F-33 metadata stores popyear as 2 digits; pivot at 70 to handle a future
 # corpus that ever spans pre-1970 vintages, though current scope is 2000+.

R/manifest.R

@@ -128,11 +128,21 @@
 }
 
 #' @noRd
-.validate_schema <- function(manifest, expected_version) {
+#' Schema v6 (FIPS geography harmonization, 2026-07-22) is accepted alongside
-  if (manifest$schema_version != expected_version) {
+#' 4/5. v6 renamed the long table's fips_state_code/fips_county_code to
+#' fips_state_asof/fips_county_asof and added cog_legacy_state/
+#' cog_legacy_county (26 -> 28 cols); this package references NONE of those
+#' columns, so no code change was needed. NOTE the SILENT semantic change for
+#' any consumer of the raw long table: long fips_state/fips_county are now
+#' PRESENT/harmonized geography (current county identity carried back to every
+#' year, matching canonical_fips_xwalk) rather than as-of-year; as-of-year
+#' moved to the *_asof columns. This package's own geography always came from
+#' the xwalk (already present-based), so behaviour is unchanged.
+.validate_schema <- function(manifest, supported = c(4L, 5L, 6L)) {
+  if (!manifest$schema_version %in% supported) {
     cli::cli_abort(c(
       "Corpus schema version mismatch.",
-      x = "Package expects schema_version = {expected_version}; corpus has {manifest$schema_version}.",
+      x = "Package supports schema_version in {paste(supported, collapse = ', ')}; corpus has {manifest$schema_version}.",
       i = "Update uscogdata (install.packages or pak::pkg_install) or re-publish corpus."
     ))
   }

R/peers.R

@@ -19,6 +19,13 @@
 #'   target's population at `year` to produce absolute bounds. If `FALSE`,
 #'   `pop_range` is interpreted as absolute population counts.
 #' @param max_peers Integer cap on the number of peers returned.
+#' @param coverage Survey-cycle handling; see [cog_peer_compare()]. Here it
+#'   governs the cohort VINTAGE when `year` is `NULL`: `"census"` snaps to the
+#'   most recent census year with an observed population, so a cohort is not
+#'   built from a sample year in which most of the candidate universe is
+#'   absent. `"consistent"` needs a year range, which cohort selection does not
+#'   have, so it selects like `"all"` and is carried on the result as
+#'   `attr(x, "coverage")` for [cog_peer_compare()].
 #' @return Tibble with columns `canonical_govid`, `gov_name`, `fips_state`,
 #'   `population`, `pop_ratio`, `rank`. The cohort year is attached as
 #'   `attr(x, "cohort_year")`.
@@ -29,7 +36,9 @@ cog_find_peers <- function(target_govid,
                            same_state = FALSE,
                            pop_range = c(0.7, 1.3),
                            is_ratio = TRUE,
-                           max_peers = 10L) {
+                           max_peers = 10L,
+                           coverage = c("all", "census", "consistent")) {
+  coverage <- .validate_coverage(coverage)
   if (!is.character(target_govid) || length(target_govid) != 1L) {
     cli::cli_abort("`target_govid` must be a length-1 character string.")
   }
@@ -59,7 +68,7 @@ cog_find_peers <- function(target_govid,
     ))
   }
 
-  cohort_year <- .resolve_cohort_year(con, target_govid, year)
+  cohort_year <- .resolve_cohort_year(con, target_govid, year, coverage)
 
   pop_sql <- sprintf(
     "SELECT population FROM gov_population_yearly
@@ -107,12 +116,34 @@ cog_find_peers <- function(target_govid,
   attr(peers, "cohort_year") <- as.integer(cohort_year)
   attr(peers, "pop_range")   <- as.numeric(pop_range)
   attr(peers, "is_ratio")    <- isTRUE(is_ratio)
+  attr(peers, "coverage")    <- coverage
+  attr(peers, "is_census_year") <- .is_census_year(cohort_year)
   peers
 }
 
+# `coverage` picks the cohort vintage when the caller did not name one.
+# "census" snaps to the most recent CENSUS year with an observed population,
+# so a cohort is not silently built from a sample year in which most of the
+# candidate universe is absent. "consistent" is a comparison-time concept --
+# it needs a year RANGE, which cohort selection does not have -- so it selects
+# like "all" here and is carried on the result for cog_peer_compare().
 #' @noRd
-.resolve_cohort_year <- function(con, target_govid, year) {
+.resolve_cohort_year <- function(con, target_govid, year,
+                                 coverage = "all") {
   if (!is.null(year)) return(as.integer(year))
+  if (identical(coverage, "census")) {
+    sql <- sprintf(
+      "SELECT MAX(year) AS y FROM gov_population_yearly
+       WHERE canonical_govid = %s AND year %% 10 IN (2, 7)",
+      .sql_lit_chr(target_govid)
+    )
+    y <- DBI::dbGetQuery(con, sql)$y
+    if (length(y) > 0L && !is.na(y)) return(as.integer(y))
+    cli::cli_abort(c(
+      "{.code coverage = \"census\"} found no census year with an observed population for {target_govid}.",
+      i = "Pass an explicit {.arg year}, or use {.code coverage = \"all\"}."
+    ), class = "uscogdata_no_census_years")
+  }
   sql <- sprintf(
     "SELECT MAX(year) AS y FROM gov_population_yearly
      WHERE canonical_govid = %s",
@@ -133,7 +164,9 @@ cog_find_peers <- function(target_govid,
 #' [cog_find_peers()] result or a character vector of `canonical_govid`) and
 #' appends peer-distribution summary rows (`summary_p25`, `summary_p50`,
 #' `summary_p75`) so the result can be faceted by `role` in a single ggplot
-#' call.
+#' call. Those summary rows are quantiles **within each category**, not
+#' quantiles of each peer's total — see the `@return` section before summing
+#' them.
 #'
 #' @param target_govid Character scalar.
 #' @param peers A tibble from [cog_find_peers()] or a character vector of
@@ -143,6 +176,36 @@ cog_find_peers <- function(target_govid,
 #' @param per_capita Default `TRUE` — peer compare usually normalizes by
 #'   population.
 #' @param adjust_to_year Integer base year for CPI-U conversion or `NULL`.
+#' @param expenditure_concept `"primary"` (default), `"direct"`, or
+#'   `"total"` -- see [cog_spending()] for the three concepts. `"total"` is
+#'   refused here because combining Total across peer sets counts
+#'   intergovernmental transfers twice; `"primary"` and `"direct"` combine
+#'   safely.
+#' @param coverage How to handle the Census of Governments survey cycle,
+#'   which is a **complete census only in years ending in 2 and 7** -- every
+#'   other year is a sample, and the sample varies enormously (on the bundled
+#'   fixture, Wisconsin's 608-city universe reports 597 governments in FY2012
+#'   and 112 in FY2019).
+#'
+#'   * `"all"` (default) -- every unit that reported that year. Unchanged
+#'     behaviour, so existing code keeps working.
+#'   * `"census"` -- census years only. Aborts if the requested range holds
+#'     none, rather than silently returning nothing.
+#'   * `"consistent"` -- only units reporting in *every* requested year, giving
+#'     a balanced panel.
+#'
+#'   Regardless of mode, `provenance$coverage` always carries per-year
+#'   `n_units_reporting`, `n_units_expected` and `is_census_year`, and
+#'   `provenance$coverage_mode` records the mode. `is_census_year` is a
+#'   statement about the **survey calendar**, never a claim of completeness:
+#'   FY1967 is a census year in which only 97 of Wisconsin's 608 cities
+#'   report. `n_units_reporting` is the number that tells the truth.
+#'
+#'   The comparison target is exempt from `"consistent"` balancing -- it is the
+#'   subject of the comparison, not a member of the cohort -- and the
+#'   `summary_*` quantiles are computed AFTER the filter, so they describe the
+#'   cohort actually returned. `n_units_reporting` counts peers only, against
+#'   the cohort size: "3 of your 15 peers reported in FY2019".
 #' @return Tibble matching [cog_spending()]'s columns, plus a `role`
 #'   column taking values `"target"`, `"peer"`, `"summary_p25"`,
 #'   `"summary_p50"`, or `"summary_p75"`, `target_rank` (target's rank
@@ -151,10 +214,43 @@ cog_find_peers <- function(target_govid,
 #'   `attr(peers, "cohort_year")`; `NA` when `peers` was a bare character
 #'   vector). Provenance reports `verb = "cog_peer_compare"`, `peer_count`,
 #'   `cohort_year`, and `cohort_govids`.
+#'
+#'   **The `summary_*` rows are per-category quantiles: they are not additive.**
+#'   Each one is computed **within each `(year, spend_subtype,
+#'   category)` cell** across the peer set, so a `summary_p50` row is *the
+#'   median peer's value in that one category*, not *the value of the median
+#'   peer's total*. The median peer for Police and the median peer for Fire
+#'   are usually different governments, so summing `summary_*` rows across
+#'   categories does not give any peer's total and misstates the band it
+#'   appears to describe — measured at −32.7% to +251.0% across 24 years on
+#'   one cohort, with a sign flip at FY2012.
+#'
+#'   Facet by `role` **and** `category` (the documented use, and what the
+#'   rows are built for). For a genuine "median peer's total spending" line,
+#'   sum each peer's own categories first and take the quantile of those
+#'   per-government totals:
+#'
+#'   ```r
+#'   library(dplyr)
+#'   cmp |>
+#'     filter(role %in% c("target", "peer")) |>
+#'     group_by(year, role, canonical_govid) |>
+#'     summarise(total = sum(amt_per_capita_real, na.rm = TRUE), .groups = "drop") |>
+#'     filter(role == "peer") |>
+#'     group_by(year) |>
+#'     summarise(p50 = quantile(total, 0.5, na.rm = TRUE))
+#'   ```
 #' @export
 cog_peer_compare <- function(target_govid, peers, category, years,
-                             per_capita = TRUE, adjust_to_year = NULL) {
+                             per_capita = TRUE, adjust_to_year = NULL,
+                             expenditure_concept = c("primary", "direct", "total"),
+                             coverage = c("all", "census", "consistent")) {
   call <- match.call()
+  expenditure_concept <- match.arg(expenditure_concept)
+  coverage <- .validate_coverage(coverage)
+  if (identical(expenditure_concept, "total")) {
+    .abort_concept_not_aggregatable("cog_peer_compare")
+  }
   if (!is.character(target_govid) || length(target_govid) != 1L) {
     cli::cli_abort("`target_govid` must be a length-1 character string.")
   }
@@ -174,9 +270,21 @@ cog_peer_compare <- function(target_govid, peers, category, years,
   peer_govids <- peer_govids[!is.na(peer_govids) & nzchar(peer_govids)]
   all_govids <- unique(c(target_govid, peer_govids))
 
-  r <- cog_spending(all_govids, years, category, per_capita, adjust_to_year)
+  years <- .apply_census_years(years, coverage, "cog_peer_compare")
+
+  r <- cog_spending(all_govids, years, category, per_capita, adjust_to_year,
+                    expenditure_concept = expenditure_concept)
   r$role <- ifelse(r$canonical_govid == target_govid, "target", "peer")
 
+  # The target is exempt from balancing: it is the subject of the comparison,
+  # not a member of the cohort being balanced, and dropping it would leave a
+  # peer comparison with nothing to compare. Filtering happens BEFORE the
+  # quantiles below, so a "consistent" cohort's summary rows describe that
+  # cohort rather than the unbalanced one.
+  if (identical(coverage, "consistent")) {
+    r <- .filter_consistent(r, years, keep_ids = target_govid)
+  }
+
   value_col <- .peer_value_col(per_capita, adjust_to_year)
 
   summary_rows <- .peer_summary_rows(r, value_col)
@@ -197,6 +305,14 @@ cog_peer_compare <- function(target_govid, peers, category, years,
     canonical_govid = target_govid,
     gov_name        = unique(r$gov_name[r$role == "target"])
   )
+  # Counted over PEER rows only, against the cohort size: "3 of your 15 peers
+  # reported in FY2019". Including the target would inflate every count by one
+  # and make a cohort that has entirely stopped reporting look non-empty.
+  prov$coverage_mode <- coverage
+  prov$coverage <- .coverage_table(
+    out, years, length(peer_govids),
+    rows = r[r$role == "peer", , drop = FALSE]
+  )
   attr(out, "provenance") <- prov
   out
 }

R/provenance.R

@@ -4,7 +4,15 @@
 #' @noRd
 .build_provenance <- function(verb, call, govid, years, category,
                               per_capita, adjust_to_year, result, sql,
-                              subtype_col) {
+                              subtype_col, basis = NA_character_,
+                              basis_note = NA_character_,
+                              expenditure_concept = "primary",
+                              expenditure_concept_note = NA_character_,
+                              expenditure_concept_direct_suppressed = FALSE,
+                              revenue_concept = "general",
+                              harmonization = NULL, recipe = NULL,
+                              suggestions = list(),
+                              completion = NULL) {
   manifest <- .uscogdata_env$manifest
 
   codes <- result[["codes_included"]]
@@ -29,6 +37,23 @@
     unique(result$gov_name)
   }
 
+  schema_version <- suppressWarnings(as.integer(manifest$schema_version %||% 0L))
+  con <- .uscogdata_env$con
+  have_con <- !is.null(con) && DBI::dbIsValid(con)
+  break_refs <- if (have_con) {
+    .build_series_break_refs(con, codes_observed, years, schema_version)
+  } else {
+    character(0)
+  }
+  # Corpus-wide caveats travel separately: they qualify the whole result
+  # rather than one series, and they do not depend on codes_observed (see
+  # .build_corpus_break_refs()).
+  corpus_refs <- if (have_con) {
+    .build_corpus_break_refs(con, years, schema_version)
+  } else {
+    character(0)
+  }
+
   list(
     verb = verb,
     call = paste(deparse(call), collapse = " "),
@@ -38,6 +63,18 @@
     ),
     years = as.integer(years),
     category = category,
+    basis = basis,
+    basis_note = basis_note,
+    expenditure_concept = expenditure_concept,
+    expenditure_concept_note = expenditure_concept_note,
+    expenditure_concept_direct_suppressed = isTRUE(expenditure_concept_direct_suppressed),
+    revenue_concept = revenue_concept,
+    harmonization = harmonization %||% list(
+      applied = FALSE, na_rows_excluded = 0L, na_amount_excluded = 0,
+      note = NA_character_
+    ),
+    recipe = recipe,
+    suggestions = suggestions,
     scope = list(
       gov_types_included = as.integer(unlist(manifest$scope$gov_types_included)),
       gov_types_excluded = as.integer(unlist(manifest$scope$gov_types_excluded)),
@@ -90,7 +127,15 @@
         index = if (is.null(adjust_to_year)) NA_character_ else "CPI-U (BLS CPIAUCSL annual average, bundled)"
       )
     ),
-    series_break_refs = character(0),
+    series_break_refs = break_refs,
+    corpus_break_refs = corpus_refs,
+    # What `complete = TRUE` filled, and the rule it filled by. Always
+    # present so a consumer can read `completion$applied` without testing
+    # for the key -- an absent block and applied = FALSE would otherwise be
+    # indistinguishable from an older reader version.
+    completion = completion %||% list(
+      applied = FALSE, rows_filled = 0L, absence_means = list()
+    ),
     manifest = list(
       schema_version = as.integer(manifest$schema_version),
       pipeline_commit = manifest$pipeline_commit %||% NA_character_,

R/recipes.R

@@ -0,0 +1,167 @@
+# R/recipes.R
+# Harmonization recipes: multi-code, cross-vintage series built by summing a
+# fixed set of component item codes with per-component weights and
+# year/gov-type scoping (see the `harmonization_recipes` view, registered
+# from data/harmonization_recipes.parquet, schema_version >= 5 only).
+#
+# Recipes exist because some cross-vintage series can't be expressed as a
+# 1:1 harmonized_code mapping (basis = "harmonized"): the wide era (pre-2012)
+# publishes only a combined aggregate row for these families (e.g.
+# corrections functions 04+05), while the modern era splits them into leaf
+# codes. A recipe's generic join sums whichever of its component codes are
+# present for a given year, so the resulting series is continuous across
+# that format boundary.
+
+#' List available harmonization recipes
+#'
+#' Recipes are multi-code cross-vintage series (see [cog_spending()]'s
+#' `recipe` argument) catalogued in the corpus's `harmonization_recipes`
+#' table. Use this to discover valid `recipe` ids.
+#'
+#' @param pattern Optional regex matched case-insensitively against
+#'   `recipe_id` or `label`.
+#' @return Tibble with columns `recipe_id`, `label`, `n_components`,
+#'   `year_min`, `year_max` (the min/max component year coverage), sorted by
+#'   `recipe_id`.
+#' @export
+cog_recipes <- function(pattern = NULL) {
+  if (!is.null(pattern) &&
+      (!is.character(pattern) || length(pattern) != 1L)) {
+    cli::cli_abort("`pattern` must be a length-1 character string or NULL.")
+  }
+  con <- .ensure_session()
+  .require_schema_v5(con, .uscogdata_env$manifest, "cog_recipes()")
+
+  where <- if (is.null(pattern)) {
+    ""
+  } else {
+    sprintf(
+      "WHERE regexp_matches(recipe_id, %1$s, 'i') OR regexp_matches(label, %1$s, 'i')",
+      .sql_lit_chr(pattern)
+    )
+  }
+  sql <- paste(
+    "SELECT recipe_id, any_value(label) AS label,
+            COUNT(*) AS n_components,
+            MIN(year_min) AS year_min, MAX(year_max) AS year_max
+     FROM harmonization_recipes",
+    where,
+    "GROUP BY recipe_id
+     ORDER BY recipe_id"
+  )
+  out <- tibble::as_tibble(DBI::dbGetQuery(con, sql))
+  out$year_min <- as.integer(out$year_min)
+  out$year_max <- as.integer(out$year_max)
+  out$n_components <- as.integer(out$n_components)
+  out
+}
+
+#' Abort unless the active corpus has schema_version >= 5.
+#' @noRd
+.require_schema_v5 <- function(con, manifest, what) {
+  sv <- suppressWarnings(as.integer(manifest$schema_version %||% 0L))
+  if (sv < 5L) {
+    cli::cli_abort(c(
+      sprintf("%s requires corpus schema_version >= 5.", what),
+      x = "Active corpus has schema_version {sv}.",
+      i = "Point USCOGDATA_URL at a schema_version >= 5 corpus to use harmonization recipes."
+    ), class = "uscogdata_schema_unsupported")
+  }
+  invisible(sv)
+}
+
+#' Abort with the valid id list unless `recipe_id` exists in the catalog.
+#' @noRd
+.validate_recipe_id <- function(con, recipe_id) {
+  ids <- DBI::dbGetQuery(
+    con, "SELECT DISTINCT recipe_id FROM harmonization_recipes"
+  )$recipe_id
+  if (!recipe_id %in% ids) {
+    cli::cli_abort(c(
+      "Unknown recipe = {.val {recipe_id}}.",
+      i = "Valid ids: {paste(sort(ids), collapse = ', ')}",
+      i = "See cog_recipes() for labels and year coverage."
+    ), class = "uscogdata_unknown_recipe")
+  }
+  invisible(TRUE)
+}
+
+#' Fetch the component rows for one recipe (label, component codes, scope,
+#' year ranges, weights) -- both for running the recipe and for the
+#' `recipe` provenance block.
+#' @noRd
+.recipe_components <- function(con, recipe_id) {
+  sql <- sprintf(
+    "SELECT recipe_id, label, component_code, gov_type_scope,
+            year_min, year_max, weight, source_break_ids, notes
+     FROM harmonization_recipes
+     WHERE recipe_id = %s
+     ORDER BY component_code",
+    .sql_lit_chr(recipe_id)
+  )
+  tibble::as_tibble(DBI::dbGetQuery(con, sql))
+}
+
+#' Run a recipe's generic join: sum `amt * weight` across whichever
+#' component codes are present for each (year, canonical_govid), scoped by
+#' gov_type_scope. Deliberately does NOT filter `NOT is_aggregate`: in the
+#' wide era (<= 2011) these families' component codes exist ONLY as
+#' aggregate rows (leaves first appear 2012), so excluding aggregates would
+#' zero out the wide-era half of every recipe. This is safe by corpus
+#' construction -- wide-era rows for these codes are aggregate-only, modern
+#' rows are leaf-only, and every component row is year-scoped via
+#' `year_min`/`year_max` -- so there is no double-counting. (Checkpoint
+#' review docs/phase_r_harmonization_review.md § 0.2.)
+#' @noRd
+.run_recipe <- function(con, recipe_id, govid, years) {
+  sql <- sprintf(
+    "SELECT l.year, l.canonical_govid,
+            COALESCE(x.gov_name, l.gov_name) AS gov_name,
+            SUM(l.amt * r.weight) * 1000.0 AS amt_nominal,
+            string_agg(DISTINCT l.item_code, ',' ORDER BY l.item_code) AS codes_included
+     FROM long l
+     JOIN harmonization_recipes r
+       ON l.item_code = r.component_code
+      AND l.year BETWEEN r.year_min AND r.year_max
+      AND (r.gov_type_scope = 'all'
+           OR (r.gov_type_scope = 'state' AND l.type = 0)
+           OR (r.gov_type_scope = 'local' AND l.type BETWEEN 1 AND 3))
+     LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+     WHERE r.recipe_id = %1$s
+       AND l.canonical_govid IN (%2$s)
+       AND l.year IN (%3$s)
+     GROUP BY 1, 2, 3
+     ORDER BY 1, 2",
+    .sql_lit_chr(recipe_id), .sql_lit_chr(govid),
+    paste(as.integer(years), collapse = ",")
+  )
+  result <- tibble::as_tibble(DBI::dbGetQuery(con, sql))
+  attr(result, "sql_query") <- sql
+  result
+}
+
+#' Shape a raw .run_recipe() result into the standard cog_spending()/
+#' cog_revenue() column layout: subtype = "recipe", category = the recipe's
+#' label, aggregate_fallback = FALSE (recipes resolve coverage gaps by
+#' construction, not by falling back to an aggregate row).
+#' @noRd
+.shape_recipe_result <- function(result, subtype_col, label) {
+  sql_query <- attr(result, "sql_query")
+  n <- nrow(result)
+  result[[subtype_col]] <- rep("recipe", n)
+  result$category <- rep(label, n)
+  result$aggregate_fallback <- rep(FALSE, n)
+  result <- result[, c(
+    "year", "canonical_govid", "gov_name", subtype_col, "category",
+    "amt_nominal", "codes_included", "aggregate_fallback"
+  ), drop = FALSE]
+  attr(result, "sql_query") <- sql_query
+  result
+}
+
+#' Turn a small data.frame into a list-of-lists (one list per row), the
+#' shape used for the `recipe$components` provenance block.
+#' @noRd
+.df_to_row_list <- function(df) {
+  lapply(seq_len(nrow(df)), function(i) as.list(df[i, , drop = FALSE]))
+}

R/revenue.R

@@ -8,22 +8,60 @@
 #' multiplies by 1000 and records the conversion in `provenance`).
 #'
 #' @inheritParams cog_spending
+#' @param revenue_concept Which of Census's two published revenue concepts to
+#'   return. Concepts are defined as sets of the crosswalk's `revenue_subtype`
+#'   values -- never as item-code first letters, which cannot classify
+#'   correctly (prefix `Y` spans revenue, expenditure and balance codes, and
+#'   prefix `X` does the same):
+#'
+#'   * `"general"` (default) -- Census General Revenue: `own_source` +
+#'     `federal` + `state` + `local_aid`. The manual defines this concept by
+#'     subtraction (section 4.3: *"General revenue comprises all revenue
+#'     except that classified as liquor store, utility, or insurance trust
+#'     revenue"*), so utility (`A91`-`A94`), liquor store (`A90`) and
+#'     insurance trust revenue are all excluded.
+#'   * `"total"` -- Census Total Revenue: every revenue subtype, i.e.
+#'     `general` plus utility, liquor store, and insurance trust revenue
+#'     (`Y01`/`Y02`/`Y04`/`Y11`/`Y12`/`Y51`/`Y52` and the employee-retirement
+#'     `X01`/`X02`/`X05`/`X08`).
+#'
+#'   The two are related by Census's own identity, `Total Revenue = General +
+#'   Utility + Liquor Store + Insurance Trust`.
+#'
+#'   Note that the employee-retirement (`X`) codes stop at FY2016, when those
+#'   systems moved out of the annual finance file into the separate Annual
+#'   Survey of Public Pensions, so a `"total"` series steps down at the
+#'   FY2016/FY2017 seam for reasons that are about collection scope rather
+#'   than revenue (series breaks `SB197`-`SB202`).
 #' @return Tibble with columns `year`, `canonical_govid`, `gov_name`,
 #'   `revenue_subtype`, `category`, `amt_nominal`, optional `amt_real`,
 #'   optional `amt_per_capita_nominal`, optional `amt_per_capita_real`,
-#'   optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`.
+#'   optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`,
+#'   and `value_source` when `complete = TRUE`.
 #' @export
 cog_revenue <- function(govid, years, category = NULL,
-                        per_capita = FALSE, adjust_to_year = NULL) {
+                        per_capita = FALSE, adjust_to_year = NULL,
+                        basis = c("harmonized", "raw"), recipe = NULL,
+                        revenue_concept = c("general", "total"),
+                        complete = FALSE) {
+  # flow_prefixes no longer classifies rows (crosswalk revenue_subtype
+  # membership does -- General Revenue, i.e. everything except
+  # insurance_trust) -- it only scopes the recipe-suggestion machinery to
+  # this verb's recipe families (see R/suggestions.R).
   .verb_spendrev(
     verb           = "cog_revenue",
-    view           = "revenue_annotated",
+    view_base      = "revenue_annotated",
     subtype_col    = "revenue_subtype",
+    flow_prefixes  = c("T", "A", "U", "B", "C", "D"),
     call           = match.call(),
     govid          = govid,
     years          = years,
     category       = category,
     per_capita     = per_capita,
-    adjust_to_year = adjust_to_year
+    adjust_to_year = adjust_to_year,
+    basis          = basis,
+    recipe         = recipe,
+    revenue_concept = revenue_concept,
+    complete       = complete
   )
 }

R/rollup.R

@@ -25,6 +25,31 @@
 #'   population from `gov_population_yearly`. Govs with missing population
 #'   are excluded from the result.
 #' @param adjust_to_year Integer base year for CPI-U conversion, or `NULL`.
+#' @param expenditure_concept `"primary"` (default), `"direct"`, or
+#'   `"total"` -- see [cog_spending()] for the three concepts. `"total"` is
+#'   refused here because combining Total across multiple layers of
+#'   government double-counts intergovernmental transfers (a state's payment
+#'   to a school district is the same dollar the district reports as its own
+#'   Direct spending); `"primary"` and `"direct"` combine safely.
+#' @param coverage How to handle the Census of Governments survey cycle,
+#'   which is a **complete census only in years ending in 2 and 7** -- every
+#'   other year is a sample, and the sample varies enormously (on the bundled
+#'   fixture, Wisconsin's 608-city universe reports 597 governments in FY2012
+#'   and 112 in FY2019).
+#'
+#'   * `"all"` (default) -- every unit that reported that year. Unchanged
+#'     behaviour, so existing code keeps working.
+#'   * `"census"` -- census years only. Aborts if the requested range holds
+#'     none, rather than silently returning nothing.
+#'   * `"consistent"` -- only units reporting in *every* requested year, giving
+#'     a balanced panel.
+#'
+#'   Regardless of mode, `provenance$coverage` always carries per-year
+#'   `n_units_reporting`, `n_units_expected` and `is_census_year`, and
+#'   `provenance$coverage_mode` records the mode. `is_census_year` is a
+#'   statement about the **survey calendar**, never a claim of completeness:
+#'   FY1967 is a census year in which only 97 of Wisconsin's 608 cities
+#'   report. `n_units_reporting` is the number that tells the truth.
 #' @return Tibble with columns `year`, `layer`, `canonical_govid`, `gov_name`,
 #'   `spend_subtype`, `category`, `amt_nominal`, optional `amt_real` /
 #'   `amt_per_capita_nominal` / `amt_per_capita_real`, optional `pop_source`,
@@ -33,8 +58,15 @@
 #'   and `rollup$included_govids` / `rollup$excluded_govids`.
 #' @export
 cog_geographic_rollup <- function(govids, category, years,
-                                  per_capita = FALSE, adjust_to_year = NULL) {
+                                  per_capita = FALSE, adjust_to_year = NULL,
+                                  expenditure_concept = c("primary", "direct", "total"),
+                                  coverage = c("all", "census", "consistent")) {
   call <- match.call()
+  expenditure_concept <- match.arg(expenditure_concept)
+  coverage <- .validate_coverage(coverage)
+  if (identical(expenditure_concept, "total")) {
+    .abort_concept_not_aggregatable("cog_geographic_rollup")
+  }
   .validate_rollup_layers(govids)
 
   govids <- lapply(govids, .coerce_govid_input, arg = "govids[[layer]]")
@@ -48,11 +80,21 @@ cog_geographic_rollup <- function(govids, category, years,
     layer           = rep(layer_names, lengths(govids))
   )
 
-  r <- cog_spending(all_govids, years, category, per_capita, adjust_to_year)
+  # coverage = "census" drops non-census years BEFORE the query rather than
+  # after: a sample year's rows are not wanted at all, and fetching them only
+  # to discard them would also let them into the coverage table.
+  years <- .apply_census_years(years, coverage, "cog_geographic_rollup")
+
+  r <- cog_spending(all_govids, years, category, per_capita, adjust_to_year,
+                    expenditure_concept = expenditure_concept)
   r <- dplyr::left_join(r, layer_map, by = "canonical_govid",
                         relationship = "many-to-many")
   r$scope_note <- .rollup_scope_note(r$layer)
 
+  if (identical(coverage, "consistent")) {
+    r <- .filter_consistent(r, years)
+  }
+
   excluded <- character(0)
   if (isTRUE(per_capita) && "pop_source" %in% names(r)) {
     drop <- r$pop_source == "unavailable"
@@ -71,6 +113,11 @@ cog_geographic_rollup <- function(govids, category, years,
     included_govids = included,
     excluded_govids = excluded
   )
+  # n_units_expected is the universe the CALLER named -- the govids passed in
+  # -- not the national universe. That is what makes the ratio meaningful:
+  # "597 of the 608 Wisconsin cities you asked about reported in FY2012".
+  prov$coverage_mode <- coverage
+  prov$coverage <- .coverage_table(r, years, length(unique(all_govids)))
   attr(r, "provenance") <- prov
 
   r

R/search.R

@@ -6,8 +6,11 @@
 #' the cross-vintage canonical-government registry. Operates in two modes:
 #'
 #' * **Utility mode** (single `name`, the original behavior): returns all
-#'   rows whose `gov_name` matches the regex case-insensitively, sorted by
+#'   rows whose `gov_name` contains `name` as a **literal, case-insensitive
-#'   `population_acs` descending. Useful for exploratory lookups.
+#'   substring**, sorted by `population_acs` descending. Useful for
+#'   exploratory lookups. Regex metacharacters in `name` are escaped, so a
+#'   government is findable by its own complete name even when that name
+#'   contains parentheses or a period.
 #' * **Basket mode** (`length(name) > 1`): resolves each input row to a
 #'   single canonical govid and returns a tibble in input order, suitable
 #'   for piping straight into [cog_spending()] / [cog_revenue()] /
@@ -19,7 +22,8 @@
 #' 1. Filter `canonical_fips_xwalk` by `state` and (if non-NA) `type`.
 #' 2. **Exact pass:** case-insensitive equality against `gov_name`.
 #'    Single hit -> resolved. Multiple -> step 4.
-#' 3. **Substring fallback:** case-insensitive regex against `gov_name`.
+#' 3. **Substring fallback:** case-insensitive literal substring against
+#'    `gov_name` (metacharacters escaped).
 #'    Single hit -> resolved (`match_method = "substring"`). Zero hits ->
 #'    `status = "no_match"`. Multiple hits -> step 4.
 #' 4. **Disambiguation:** if matches share one `govs_type`, pick the
@@ -48,7 +52,7 @@
 #'   [cog_spending()], [cog_revenue()].
 #' @examples
 #' \dontrun{
-#' # Utility mode — exploratory regex lookup
+#' # Utility mode — exploratory substring lookup
 #' cog_gov_search("broward", state = "FL")
 #'
 #' # Basket mode — resolve a known cohort
@@ -98,9 +102,16 @@ cog_gov_search <- function(name = NULL, state = NULL, type = NULL) {
     if (!is.character(name) || length(name) != 1L) {
       cli::cli_abort("`name` must be a length-1 character string.")
     }
+    # Escaped, so `name` is a literal case-insensitive substring -- the same
+    # treatment basket mode has always given it. Interpolating it raw made a
+    # government unfindable by its own name whenever that name contains a
+    # metacharacter (FREDONIA (BRISCOE) CITY), turned a bare "." into a
+    # match-everything wildcard, and let malformed pattern text reach the
+    # engine as an error -- which cog-api surfaced as a 500, reachable by
+    # typing a real name one character at a time (uscogdata#16, F-025).
     preds <- c(preds,
                sprintf("regexp_matches(gov_name, %s, 'i')",
-                       .sql_lit_chr(name)))
+                       .sql_lit_chr(.escape_regex(name))))
   }
   if (!is.null(state)) {
     st_fips <- .coerce_state_to_fips(state)
@@ -136,8 +147,9 @@ cog_gov_search <- function(name = NULL, state = NULL, type = NULL) {
 #' @noRd
 .escape_regex <- function(x) {
   # Backslash-escape POSIX regex metacharacters so `name` is treated as a
-  # literal substring in the DuckDB regexp_matches call (substring fallback
+  # literal substring in the DuckDB regexp_matches call. Used by BOTH modes:
-  # only; utility-mode intentionally preserves regex behavior).
+  # utility mode used to interpolate raw, which was a defect rather than a
+  # feature -- see the call site and uscogdata#16.
   gsub("([\\^$.|?*+(){}\\[\\]])", "\\\\\\1", x, perl = TRUE)
 }
 

R/series_breaks.R

@@ -0,0 +1,54 @@
+# R/series_breaks.R
+# Populates prov$series_break_refs (schema in inst/schemas/provenance-v1.json
+# defines the field; it was always present but always empty pre-Phase-R2)
+# with the ids of any catalogued series break whose fin_code appears among
+# the result's observed item codes and whose break_year falls inside the
+# requested year span -- the "break warnings in the provenance envelope"
+# spec § 5 promises downstream consumers (cog-api passes provenance through
+# verbatim). schema_version >= 5 only: series_breaks_pq isn't registered on
+# an older corpus.
+
+#' @noRd
+.build_series_break_refs <- function(con, codes_observed, years, schema_version) {
+  if (schema_version < 5L || length(codes_observed) == 0L) return(character(0))
+  sql <- sprintf(
+    "SELECT DISTINCT break_id
+     FROM series_breaks_pq
+     WHERE fin_code IN (%s) AND fin_code <> 'ALL'
+       AND break_year BETWEEN %d AND %d
+     ORDER BY break_id",
+    .sql_lit_chr(codes_observed), min(as.integer(years)), max(as.integer(years))
+  )
+  DBI::dbGetQuery(con, sql)$break_id
+}
+
+#' Corpus-wide caveats: catalogued breaks whose `fin_code` is the literal
+#' `"ALL"` rather than an item code. They qualify the whole result, so they
+#' cannot be matched the way `.build_series_break_refs()` matches -- no row's
+#' `item_code` is ever `"ALL"`, which is exactly why they reached no user
+#' before uscogdata#19. Selection is on the break_year window alone: which
+#' codes a result happens to contain is irrelevant to a caveat about the
+#' corpus.
+#'
+#' All four catalogued entries are *boundary* caveats (dollar precision
+#' across 1976/1977, imputation exclusion from 2002, the dense -> sparse
+#' representation change at 2012, the id scheme change at 2017), so the same
+#' `break_year BETWEEN min(years) AND max(years)` rule the code-specific
+#' path uses is the right one -- a request that never crosses the boundary
+#' is not affected by it.
+#'
+#' Returned separately from `series_break_refs` so a consumer can tell a
+#' whole-result caveat from a break in one series; the two are disjoint by
+#' construction.
+#' @noRd
+.build_corpus_break_refs <- function(con, years, schema_version) {
+  if (schema_version < 5L || length(years) == 0L) return(character(0))
+  sql <- sprintf(
+    "SELECT DISTINCT break_id
+     FROM series_breaks_pq
+     WHERE fin_code = 'ALL' AND break_year BETWEEN %d AND %d
+     ORDER BY break_id",
+    min(as.integer(years)), max(as.integer(years))
+  )
+  DBI::dbGetQuery(con, sql)$break_id
+}

R/session.R

@@ -12,7 +12,7 @@ cog_open <- function(url = .resolve_url(),
   DBI::dbExecute(con, "INSTALL httpfs; LOAD httpfs;")
 
   manifest <- .fetch_or_cache_manifest(url, cache_dir)
-  .validate_schema(manifest, expected_version = 4L)
+  .validate_schema(manifest, supported = c(4L, 5L, 6L))
   .validate_scope(manifest)
 
   .register_views(con, url, manifest)

R/spending.R

@@ -1,5 +1,57 @@
 # R/spending.R
 
+# The three expenditure concepts (uscogdata#11), as sets of the crosswalk's
+# `spend_subtype` values. Classification is crosswalk membership, never
+# item-code first letters: prefix Y alone spans revenue (Y01/Y02),
+# expenditure (Y05/Y06) and balance codes, so no first-letter allowlist can
+# route it (finding F-018).
+#
+#   primary = operations + capital + assistance           (the default)
+#   direct  = primary + interest + insurance_benefits     (Census Direct Expenditure)
+#   total   = direct + intergovernmental                  (via the ig_* views)
+#
+# Census manual section 5.2.2.1: Direct Expenditure is ALL expenditure other
+# than intergovernmental -- including payments to retirees, i.e. insurance
+# trust benefits. Verified against Census's own published FY2020 state
+# aggregates (20statetypepu.txt): `total` reproduces the published
+# expenditure sum to the dollar; omitting insurance benefits understates
+# California's Direct by 10.9%.
+.spend_subtypes_primary <- c("operations", "capital", "assistance")
+.spend_subtypes_direct  <- c(.spend_subtypes_primary, "interest", "insurance_benefits")
+
+#' @noRd
+.expenditure_concept_subtypes <- function(concept) {
+  switch(concept,
+    primary = .spend_subtypes_primary,
+    # "total" = the direct subtypes here PLUS the intergovernmental leg,
+    # which travels through the ig_* views rather than this scope (see
+    # .build_verb_sql()).
+    direct  = ,
+    total   = .spend_subtypes_direct
+  )
+}
+
+# The two revenue concepts (uscogdata#12), again as crosswalk subtype sets.
+# Census's manual section 4.3 defines the first by SUBTRACTING from the second
+# -- "General revenue comprises all revenue except that classified as liquor
+# store, utility, or insurance trust revenue" -- giving the identity
+#
+#   Total Revenue = General + Utility + Liquor Store + Insurance Trust
+#
+# Verified against Census's own computed concept fields (IndFin FY2012,
+# Wisconsin state): 31,410,686 + 0 + 0 + 4,469,906 = 35,880,592, exact.
+.revenue_subtypes_general <- c("own_source", "federal", "state", "local_aid")
+.revenue_subtypes_total   <- c(.revenue_subtypes_general, "utility",
+                               "liquor_store", "insurance_trust")
+
+#' @noRd
+.revenue_concept_subtypes <- function(concept) {
+  switch(concept,
+    general = .revenue_subtypes_general,
+    total   = .revenue_subtypes_total
+  )
+}
+
 #' Summarized spending by category
 #'
 #' One row per `(year, canonical_govid, spend_subtype, category)`. Amounts are
@@ -20,72 +72,409 @@
 #'   in that year).
 #' @param adjust_to_year Integer base year for CPI-U real-dollar conversion,
 #'   or `NULL` for nominal only.
+#' @param basis `"harmonized"` (default) sums item codes through the
+#'   cross-vintage harmonization mapping (folding series-break-affected
+#'   codes onto a comparable target and excluding aggregate / discontinued
+#'   rows -- see the `harmonization` block in `cog_explain()`); `"raw"`
+#'   reproduces the pre-Phase-R2 behavior (published item codes, no
+#'   folding). On a corpus with `schema_version < 5` (no harmonization
+#'   tables), `basis` silently resolves to `"raw"` when left at its default
+#'   and the resolution is recorded in the provenance; explicitly passing
+#'   `basis = "harmonized"` on such a corpus aborts. Ignored when `recipe`
+#'   is set (see below).
+#' @param recipe Optional harmonization recipe id (see [cog_recipes()]) for
+#'   multi-code cross-vintage series that a 1:1 harmonized_code mapping
+#'   can't express (e.g. a wide-era aggregate that only splits into leaf
+#'   codes in the modern era). Mutually exclusive with `category`. The
+#'   result's subtype column reads `"recipe"` and `category` reads the
+#'   recipe's label. Requires `schema_version >= 5`. A recipe query bypasses
+#'   `basis` entirely (it joins `long` directly rather than going through
+#'   the `*_annotated`/`*_annotated_harmonized` views), so the `basis`
+#'   argument is ignored and the result's provenance reports
+#'   `basis = "recipe"` with an inert `harmonization` block (`applied =
+#'   FALSE`, pointing at the `recipe` block instead) rather than a
+#'   possibly-misleading `"harmonized"`/`"raw"` value.
+#' @param expenditure_concept Which spending concept to return. Concepts are
+#'   defined as sets of the crosswalk's `spend_subtype` values -- never as
+#'   item-code first letters, which cannot classify correctly (prefix `Y`
+#'   alone spans revenue, expenditure, and balance codes):
+#'
+#'   * `"primary"` (default) -- the government's own service provision:
+#'     `operations` + `capital` + `assistance` subtypes.
+#'   * `"direct"` -- Census's published Direct Expenditure: `primary` plus
+#'     `interest` (interest on debt) and `insurance_benefits` (insurance
+#'     trust benefit payments, e.g. pensions -- Census manual section
+#'     5.2.2.1 includes payments to retirees in Direct).
+#'   * `"total"` -- `direct` plus the intergovernmental leg: payments to
+#'     local governments (`M` codes), to the state government (`L` codes,
+#'     excluding the `L--` family-total rollup), and state payments to
+#'     school systems (`Q11`/`Q12`/`Q18`), so results gain rows with
+#'     `spend_subtype == "intergovernmental"`. Requires the active corpus's
+#'     `summary_categories` to carry M/L rows (added by cog_pipeline PR
+#'     #59); aborts with class `uscogdata_ig_categories_unsupported` on an
+#'     older corpus rather than silently under-reporting. Mutually
+#'     exclusive with `recipe` (a recipe already defines its own component
+#'     codes).
+#'
+#'   **Do not sum `"total"` results across levels of government** (e.g.
+#'   state + county + city): a state's `M12` payment to a school district is
+#'   the same dollar the district reports as its own direct `E12`, so
+#'   summing both double-counts it. This matters in particular with
+#'   [cog_geographic_rollup()], which sums across exactly that kind of
+#'   multi-layer government set.
+#'
+#'   In the legacy wide era (<= FY2011), some functions are published ONLY
+#'   as an aggregate-flagged family total (e.g. Corrections' `E04`/`E05`
+#'   split), which the Direct leg excludes by construction but the IG leg
+#'   deliberately keeps (see `inst/sql/24-ig_long.sql`). For a `"total"`
+#'   query, any (year, category) where this leaves intergovernmental rows
+#'   with NO Direct counterpart is flagged: the affected rows' `notes`
+#'   name the harmonization recipe that recovers the missing Direct
+#'   component (when one exists), and
+#'   `provenance$expenditure_concept_direct_suppressed` is `TRUE` -- the
+#'   figure in those rows is the intergovernmental leg alone, not Direct +
+#'   IG.
+#' @param complete If `TRUE`, fill the requested grid so that a cell the
+#'   corpus does not carry still appears, labelled with **why** it is
+#'   missing, and add a `value_source` column to every row:
+#'
+#'   * `"reported"` — the corpus carries this cell.
+#'   * `"census_zero"` — dense-source year (`<= FY2011`), cell absent:
+#'     Census published `$0`. `amt_nominal` is `0`.
+#'   * `"not_reported"` — sparse-source year (`>= FY2012`), cell absent: the
+#'     government did not report, and the value is unknown. `amt_nominal` is
+#'     `NA`, **not** `0` — writing a zero there would invent data.
+#'
+#'   The grid comes from the corpus's `code_set` table, scoped to each
+#'   government's own type, so a county is never filled with cells only a
+#'   state can report. Reported rows are passed through untouched.
+#'
+#'   Defaults to `FALSE` (the historical behaviour: absent cells simply do
+#'   not appear). Needs a corpus published from 2026-07-29 onward, which is
+#'   when `representation`/`code_set` began shipping; aborts with class
+#'   `uscogdata_representation_unavailable` otherwise. Not available with
+#'   `recipe` or with `expenditure_concept = "total"` (class
+#'   `uscogdata_complete_unsupported`) — neither draws its cells from
+#'   `code_set`.
 #' @return Tibble with columns `year`, `canonical_govid`, `gov_name`,
 #'   `spend_subtype`, `category`, `amt_nominal`, optional `amt_real`,
 #'   optional `amt_per_capita_nominal`, optional `amt_per_capita_real`,
-#'   optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`.
+#'   optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`,
-#'   Carries a `provenance` attribute matching `inst/schemas/provenance-v1.json`.
+#'   and `value_source` when `complete = TRUE`.
+#'   Carries a `provenance` attribute matching `inst/schemas/provenance-v1.json`,
+#'   whose `completion` block reports `applied`, `rows_filled`, and the
+#'   per-year `absence_means` rule that was applied.
 #' @export
 cog_spending <- function(govid, years, category = NULL,
-                         per_capita = FALSE, adjust_to_year = NULL) {
+                         per_capita = FALSE, adjust_to_year = NULL,
+                         basis = c("harmonized", "raw"), recipe = NULL,
+                         expenditure_concept = c("primary", "direct", "total"),
+                         complete = FALSE) {
+  # flow_prefixes no longer classifies rows (crosswalk subtype membership
+  # does, per expenditure_concept) -- it only scopes the recipe-suggestion
+  # machinery to this verb's recipe families (see R/suggestions.R; the
+  # catalog only has E/F/G-component direct-expenditure recipes).
   .verb_spendrev(
     verb          = "cog_spending",
-    view          = "spending_annotated",
+    view_base     = "spending_annotated",
     subtype_col   = "spend_subtype",
+    flow_prefixes = c("E", "F", "G"),
     call          = match.call(),
     govid         = govid,
     years         = years,
     category      = category,
     per_capita    = per_capita,
-    adjust_to_year = adjust_to_year
+    adjust_to_year = adjust_to_year,
+    basis         = basis,
+    recipe        = recipe,
+    expenditure_concept = expenditure_concept,
+    complete      = complete
   )
 }
 
 #' @noRd
-.verb_spendrev <- function(verb, view, subtype_col, call,
+.abort_concept_not_aggregatable <- function(verb) {
+  cli::cli_abort(c(
+    "{.code expenditure_concept = \"total\"} cannot be used in {.fn {verb}}.",
+    "*" = "Use {.code expenditure_concept = \"primary\"} (the default) or \\
+           {.code \"direct\"} for any comparison or sum that spans more than \\
+           one government.",
+    "i" = "Why: Census \"Total\" is a government's own Direct spending PLUS the \\
+           money it hands to other governments. The receiving government reports \\
+           that same dollar again as its own Direct when it actually spends it, \\
+           so combining Total across governments double-counts intergovernmental \\
+           transfers.",
+    "i" = "For one government's own Total, use \\
+           {.code cog_spending(expenditure_concept = \"total\")}."
+  ), class = "uscogdata_concept_not_aggregatable")
+}
+
+#' @noRd
+.verb_spendrev <- function(verb, view_base, subtype_col, flow_prefixes, call,
                            govid, years, category,
-                           per_capita, adjust_to_year) {
+                           per_capita, adjust_to_year,
+                           basis = c("harmonized", "raw"), recipe = NULL,
+                           expenditure_concept = c("primary", "direct", "total"),
+                           revenue_concept = c("general", "total"),
+                           complete = FALSE) {
+  basis_explicit <- length(basis) == 1L
+  basis <- match.arg(basis, c("harmonized", "raw"))
+  # match.arg() itself throws a base `simpleError`, not an rlang-classed
+  # condition; wrap it so an invalid expenditure_concept aborts consistently
+  # with the rest of this package's validation (cli::cli_abort -> rlang_error).
+  expenditure_concept <- tryCatch(
+    match.arg(expenditure_concept, c("primary", "direct", "total")),
+    error = function(e) {
+      cli::cli_abort(
+        "`expenditure_concept` must be one of {.val primary}, {.val direct}, or {.val total}.",
+        class = "uscogdata_invalid_expenditure_concept",
+        parent = e
+      )
+    }
+  )
+
+  revenue_concept <- tryCatch(
+    match.arg(revenue_concept, c("general", "total")),
+    error = function(e) {
+      cli::cli_abort(
+        "`revenue_concept` must be one of {.val general} or {.val total}.",
+        class = "uscogdata_invalid_revenue_concept",
+        parent = e
+      )
+    }
+  )
+
+  # The concept's subtype scope. Every code path below -- the verb SQL, the
+  # harmonization exclusion count, and the complete = TRUE grid -- is scoped
+  # by crosswalk subtype membership, never by item-code prefix. The
+  # expenditure "total" concept's extra intergovernmental leg is the one
+  # exception: it travels through the ig_* views rather than this scope,
+  # because its legacy rows are aggregate-flagged.
+  subtype_scope <- if (identical(subtype_col, "spend_subtype")) {
+    .expenditure_concept_subtypes(expenditure_concept)
+  } else {
+    .revenue_concept_subtypes(revenue_concept)
+  }
+
   govid <- .coerce_govid_input(govid, arg = "govid")
-  .validate_verb_inputs(govid, years, category, per_capita, adjust_to_year)
+  .validate_verb_inputs(govid, years, category, per_capita, adjust_to_year,
+                        recipe)
+
+  if (!is.null(recipe) && identical(expenditure_concept, "total")) {
+    cli::cli_abort(c(
+      "`recipe` and `expenditure_concept = \"total\"` are mutually exclusive.",
+      i = "A recipe defines its own component codes; pass one or the other.",
+      i = "For a recipe's intergovernmental counterpart, use the matching IG recipe (e.g. `corrections_ig_local_combined`)."
+    ), class = "uscogdata_recipe_concept_conflict")
+  }
+
+  # .verb_spendrev() is shared with cog_revenue(), which never exposes
+  # expenditure_concept and always resolves it to the default -- so nothing
+  # on the public API can reach this today. But it's a cheap guard against a
+  # future call (direct or via a modified cog_revenue()) that would UNION
+  # the IG leg's expenditure M/L/Q rows into a revenue result, which has no
+  # matching IG view and no sensible meaning.
+  if (identical(expenditure_concept, "total") &&
+      !identical(view_base, "spending_annotated")) {
+    cli::cli_abort(
+      paste0(
+        "`expenditure_concept = \"total\"` is only supported for spending ",
+        "(view_base = \"spending_annotated\"); got view_base = ",
+        "{.val {view_base}}."
+      ),
+      class = "uscogdata_expenditure_concept_unsupported"
+    )
+  }
+
+  complete <- isTRUE(complete)
+  if (complete && !is.null(recipe)) {
+    .abort_complete_unsupported(
+      "A recipe defines its own component codes and never goes through `summary_categories`, so there is no grid to fill from.",
+      "Query the recipe without `complete`, or use a category query with `complete = TRUE`."
+    )
+  }
+  if (complete && identical(expenditure_concept, "total")) {
+    .abort_complete_unsupported(
+      "The intergovernmental leg deliberately keeps aggregate-flagged rows (see `inst/sql/24-ig_long.sql`), so its cells are not the ones `code_set` describes.",
+      "Use `expenditure_concept = \"direct\"` with `complete = TRUE`, or drop `complete`."
+    )
+  }
 
   years   <- as.integer(years)
   if (!is.null(adjust_to_year)) adjust_to_year <- as.integer(adjust_to_year)
 
   con <- .ensure_session()
+  manifest <- .uscogdata_env$manifest
   scope <- .check_govids_in_scope(govid)
+  if (complete) .require_representation(con, manifest)
 
-  sql <- .build_verb_sql(view, subtype_col, govid, years, category)
+  resolved <- .resolve_basis(basis, basis_explicit, manifest)
-  result <- tibble::as_tibble(DBI::dbGetQuery(con, sql))
+
+  recipe_block <- NULL
+  category_for_prov <- category
+  if (!is.null(recipe)) {
+    .require_schema_v5(con, manifest, "recipe =")
+    .validate_recipe_id(con, recipe)
+    comps <- .recipe_components(con, recipe)
+    recipe_label <- comps$label[[1]]
+    result <- .run_recipe(con, recipe, govid, years)
+    sql <- attr(result, "sql_query")
+    result <- .shape_recipe_result(result, subtype_col, recipe_label)
+    recipe_block <- list(
+      recipe_id = recipe, label = recipe_label,
+      components = .df_to_row_list(comps)
+    )
+    category_for_prov <- recipe_label
+  } else {
+    view <- .select_view(view_base, resolved$basis)
+    ig_view <- if (identical(expenditure_concept, "total")) {
+      .require_ig_categories(con)
+      .select_ig_view(resolved$basis)
+    } else {
+      NULL
+    }
+    sql <- .build_verb_sql(view, subtype_col, govid, years, category, ig_view,
+                           subtype_scope)
+    result <- tibble::as_tibble(DBI::dbGetQuery(con, sql))
+  }
+
+  # Fill BEFORE per_capita / inflation so the added cells get the same
+  # treatment as reported ones: a census_zero stays $0 per capita and in real
+  # dollars, and a not_reported stays NA through both rather than becoming a
+  # spurious 0.
+  completion <- list(applied = FALSE, rows_filled = 0L, absence_means = list())
+  if (complete) {
+    result <- .complete_result(result, con, subtype_col, govid, years,
+                               category, subtype_scope)
+    completion <- attr(result, ".completion")
+    attr(result, ".completion") <- NULL
+  }
 
   if (per_capita) result <- .attach_per_capita(result, con, govid)
   if (!is.null(adjust_to_year)) {
     result <- .attach_real_dollars(result, adjust_to_year, per_capita)
   }
 
-  result$notes <- .notes_column(result)
+  # A recipe result doesn't go through spending_annotated(_harmonized) /
+  # revenue_annotated(_harmonized) at all -- .run_recipe()'s generic join
+  # reads `long` directly -- so `basis` and the `harmonization` exclusion
+  # count (which is itself computed from `long`, independent of which view
+  # a non-recipe query used) would describe a code path this result never
+  # took. Rather than report a technically-still-computed but misleading
+  # basis = "harmonized"/"raw" + harmonization$applied combo, recipe
+  # results report basis = "recipe" and an explicit, inert harmonization
+  # block pointing at the `recipe` block instead. Task 12 (cog-api) passes
+  # provenance through verbatim, so this needs to be unambiguous rather
+  # than technically-defensible-but-confusing.
+  if (!is.null(recipe)) {
+    basis_for_prov <- "recipe"
+    basis_note_for_prov <- NA_character_
+    harmonization <- list(
+      applied = FALSE, na_rows_excluded = 0L, na_amount_excluded = 0,
+      note = "basis/harmonization not applicable to recipe results; see the recipe block instead"
+    )
+    suggestions <- list()
+  } else {
+    basis_for_prov <- resolved$basis
+    basis_note_for_prov <- resolved$note
+    harmonization <- .build_harmonization_block(
+      con, govid, years, resolved, subtype_col, subtype_scope
+    )
+    # C1(a): gap detection must run against the Direct leg alone. `result`
+    # can also carry UNION'd intergovernmental rows (expenditure_concept =
+    # "total"), and the wide era (<= FY2011) routinely has legacy IG dollars
+    # surviving (ig_long deliberately keeps aggregate rows) for a
+    # (year, category) whose legacy Direct dollars were suppressed (spending_
+    # long/spending_long_harmonized both filter NOT is_aggregate). Passing
+    # the UNION'd result here would let a surviving IG row count as coverage
+    # and silently cancel the recipe-hint suggestion that should fire.
+    direct_leg_result <- if (identical(expenditure_concept, "total")) {
+      result[!(result[[subtype_col]] %in% "intergovernmental"), , drop = FALSE]
+    } else {
+      result
+    }
+    suggestions <- .build_suggestions(con, govid, years, category,
+                                       direct_leg_result,
+                                       resolved$basis, flow_prefixes)
+  }
+
+  # C1(b): when expenditure_concept = "total", flag any row where the IG
+  # leg has dollars but the Direct leg has none for that same (year,
+  # canonical_govid, category) AND a harmonization recipe actually recovers
+  # the missing Direct dollars for that exact triple -- see
+  # .detect_direct_suppressed() for why bare Direct-row absence alone is NOT
+  # sufficient (the dominant real cause is a government that simply has no
+  # direct spending in that category, which is correct, ordinary data). When
+  # a covering recipe is found, both the row-level notes and the provenance
+  # say so rather than pass silently as a plausible Total.
+  direct_suppressed_info <- if (identical(expenditure_concept, "total")) {
+    .detect_direct_suppressed(con, result, subtype_col)
+  } else {
+    list(flag = rep(FALSE, nrow(result)), notes = rep(NA_character_, nrow(result)))
+  }
+  direct_suppressed <- direct_suppressed_info$flag
+  direct_suppressed_flag <- isTRUE(any(direct_suppressed))
+
+  result$notes <- .notes_column(result, direct_suppressed_info$notes)
+
+  # Determine expenditure_concept_note: only non-empty for "total", explains
+  # how the IG leg was assembled from legacy-era aggregates. When the Direct
+  # leg is suppressed for at least one requested (year, category), append an
+  # explicit warning rather than let the base note's "Total = Direct + IG"
+  # framing stand unqualified for rows where that arithmetic didn't happen.
+  expenditure_concept_note_for_prov <- if (identical(expenditure_concept, "total")) {
+    base_note <- "Total = Direct + intergovernmental (M to local govts + L to state govts). Legacy-era IG is assembled from aggregate-flagged rows, which are year-disjoint from their modern leaf components; the L-- family total is excluded."
+    if (direct_suppressed_flag) {
+      paste0(
+        base_note,
+        " NOTE: for at least one requested (year, category) the Direct leg ",
+        "has NO rows in this corpus (a legacy aggregate-only family) -- the ",
+        "affected result rows report the intergovernmental leg alone, not ",
+        "Direct + IG. See `expenditure_concept_direct_suppressed` and each ",
+        "affected row's `notes`."
+      )
+    } else {
+      base_note
+    }
+  } else {
+    NA_character_
+  }
 
   prov <- .build_provenance(
     verb           = verb,
     call           = call,
     govid          = govid,
     years          = years,
-    category       = category,
+    category       = category_for_prov,
     per_capita     = per_capita,
     adjust_to_year = adjust_to_year,
     result         = result,
     sql            = sql,
-    subtype_col    = subtype_col
+    subtype_col    = subtype_col,
+    basis          = basis_for_prov,
+    basis_note     = basis_note_for_prov,
+    expenditure_concept = expenditure_concept,
+    expenditure_concept_note = expenditure_concept_note_for_prov,
+    expenditure_concept_direct_suppressed = direct_suppressed_flag,
+    revenue_concept = revenue_concept,
+    harmonization  = harmonization,
+    recipe         = recipe_block,
+    suggestions    = suggestions,
+    completion     = completion
   )
   prov$scope$govids_found   <- scope$found
   prov$scope$govids_missing <- scope$missing
   attr(result, "provenance") <- prov
   attr(result, ".popyear_range") <- NULL
+
+  if (length(suggestions) > 0L) .inform_suggestions(suggestions)
+
   result
 }
 
 #' @noRd
 .validate_verb_inputs <- function(govid, years, category,
-                                  per_capita, adjust_to_year) {
+                                  per_capita, adjust_to_year, recipe = NULL) {
   if (!is.character(govid) || length(govid) == 0L) {
     cli::cli_abort("`govid` must be a non-empty character vector.")
   }
@@ -104,6 +493,59 @@ cog_spending <- function(govid, years, category = NULL,
       cli::cli_abort("`adjust_to_year` must be NULL or a length-1 integer.")
     }
   }
+  if (!is.null(recipe)) {
+    if (!is.character(recipe) || length(recipe) != 1L) {
+      cli::cli_abort("`recipe` must be NULL or a length-1 character string.")
+    }
+    if (!is.null(category)) {
+      cli::cli_abort(c(
+        "`recipe` and `category` are mutually exclusive.",
+        i = "Pass one or the other, not both."
+      ), class = "uscogdata_recipe_category_conflict")
+    }
+  }
+  invisible(TRUE)
+}
+
+#' @noRd
+.select_view <- function(view_base, basis) {
+  if (identical(basis, "harmonized")) paste0(view_base, "_harmonized") else view_base
+}
+
+#' @noRd
+.select_ig_view <- function(basis) {
+  if (identical(basis, "harmonized")) "ig_annotated_harmonized" else "ig_annotated"
+}
+
+#' Abort unless the active corpus's `summary_categories` actually carries
+#' intergovernmental (M/L) rows.
+#'
+#' The 66 M/L category rows arrived via cog_pipeline PR #59 with NO
+#' `schema_version` bump (`DESCRIPTION` still declares `MinCorpusSchema: 4`),
+#' so `schema_version` alone cannot gate `expenditure_concept = "total"` --
+#' a pre-#59 corpus can validly report schema_version 4, 5, or 6 and still
+#' have zero M/L rows in `summary_categories`. Against such a corpus,
+#' `ig_annotated`'s LEFT JOIN to `summary_categories` silently produces NA
+#' `category`/`spend_subtype` for every IG row: with a `category` filter
+#' this returns 0 rows (reads as "no intergovernmental spending" rather than
+#' "can't tell"), and with `category = NULL` every IG dollar collapses into
+#' one NA-subtype group that is invisible to the `spend_subtype ==
+#' "intergovernmental"` filter this package's own tests, roxygen, and
+#' vignette all rely on. Checking the data directly (rather than
+#' schema_version) is the only reliable gate.
+#' @noRd
+.require_ig_categories <- function(con, what = "expenditure_concept = \"total\"") {
+  n <- DBI::dbGetQuery(con,
+    "SELECT COUNT(*) AS n FROM summary_categories WHERE LEFT(item_code, 1) IN ('M', 'L')"
+  )$n
+  if (identical(as.integer(n), 0L)) {
+    cli::cli_abort(c(
+      sprintf("%s requires a corpus with intergovernmental category rows.", what),
+      x = "The active corpus's `summary_categories` has no M/L (intergovernmental) rows.",
+      i = "This corpus predates the intergovernmental category rows added by cog_pipeline PR #59.",
+      i = "Point USCOGDATA_URL at a newer corpus that includes the M/L summary_categories rows."
+    ), class = "uscogdata_ig_categories_unsupported")
+  }
   invisible(TRUE)
 }
 
@@ -114,7 +556,8 @@ cog_spending <- function(govid, years, category = NULL,
 }
 
 #' @noRd
-.build_verb_sql <- function(view, subtype_col, govid, years, category) {
+.build_verb_sql <- function(view, subtype_col, govid, years, category,
+                            ig_view = NULL, subtype_scope = NULL) {
   govid_lit <- .sql_lit_chr(govid)
   years_lit <- paste(as.integer(years), collapse = ",")
   category_pred <- if (is.null(category)) {
@@ -123,6 +566,39 @@ cog_spending <- function(govid, years, category = NULL,
     sprintf("AND category IN (%s)", .sql_lit_chr(category))
   }
 
+  # The concept's subtype allowlist (see .expenditure_concept_subtypes()).
+  # The base views carry every subtype of their flow (spending_annotated has
+  # all five non-IG expenditure subtypes); the concept narrows here. For
+  # "total", the IG leg's rows are 'intergovernmental', so that value joins
+  # the allowlist exactly when ig_view is present.
+  subtype_pred <- if (is.null(subtype_scope)) {
+    ""
+  } else {
+    scope <- if (is.null(ig_view)) subtype_scope else c(subtype_scope, "intergovernmental")
+    sprintf("AND %s IN (%s)", subtype_col, .sql_lit_chr(scope))
+  }
+
+  # expenditure_concept = "total" adds the intergovernmental leg. UNION ALL,
+  # never UNION: the two legs are disjoint by crosswalk subtype (the direct
+  # view excludes 'intergovernmental'; the IG view is only that), so
+  # de-duplication would be pure cost, and a silent row-drop if two
+  # governments ever reported identical values.
+  source_expr <- if (is.null(ig_view)) {
+    view
+  } else {
+    sprintf("(SELECT * FROM %s UNION ALL SELECT * FROM %s)", view, ig_view)
+  }
+
+  # bool_or(), not bool_and(): a no-op for the Direct/revenue legs (those
+  # views filter NOT is_aggregate, so no row in any group is ever aggregate),
+  # but load-bearing for the IG leg, which deliberately keeps aggregate rows
+  # (see inst/sql/24-ig_long.sql). The wide era is dense -- every government
+  # has a row for every code in a family, most of them $0 -- so a $0 leaf
+  # commonly lands in the same (year, gov, subtype, category) group as the
+  # real aggregate row. bool_and() would then read FALSE for that group even
+  # though its dollars came entirely from an aggregate row, silently
+  # suppressing the "Aggregate fallback applied" note on exactly the rows
+  # this feature exists to surface.
   sprintf(
     "SELECT
        year,
@@ -132,14 +608,15 @@ cog_spending <- function(govid, years, category = NULL,
        category,
        SUM(amt) * 1000.0 AS amt_nominal,
        string_agg(DISTINCT item_code, ',' ORDER BY item_code) AS codes_included,
-       bool_and(is_aggregate) AS aggregate_fallback
+       bool_or(is_aggregate) AS aggregate_fallback
      FROM %2$s
      WHERE canonical_govid IN (%3$s)
        AND year IN (%4$s)
        %5$s
+       %6$s
      GROUP BY year, canonical_govid, gov_name, xwalk_gov_name, %1$s, category
      ORDER BY year, canonical_govid, %1$s, category",
-    subtype_col, view, govid_lit, years_lit, category_pred
+    subtype_col, source_expr, govid_lit, years_lit, category_pred, subtype_pred
   )
 }
 
@@ -192,11 +669,131 @@ cog_spending <- function(govid, years, category = NULL,
   result
 }
 
+#' Detect rows where expenditure_concept = "total" is reporting the
+#' intergovernmental leg with NO Direct counterpart in the same (year,
+#' canonical_govid, category) group AND a harmonization recipe actually
+#' recovers the missing Direct dollars for that exact (year, canonical_govid,
+#' category) triple.
+#'
+#' Bare Direct-row absence is deliberately NOT sufficient on its own: the
+#' dominant real cause of "no Direct sibling row" is a government that simply
+#' has no direct spending in that category (e.g. a state that funds K-12
+#' entirely through school districts), which is correct, ordinary data, not
+#' suppression. Genuine suppression -- a legacy aggregate-only family whose
+#' Direct-leg basis query excludes it by construction (spending_long/
+#' spending_long_harmonized both filter NOT is_aggregate) -- always has a
+#' covering harmonization recipe, because that is exactly what the recipe
+#' catalog exists to recover (see R/suggestions.R and `cog_recipes()`). So
+#' checking "does a recipe actually cover this triple" cleanly separates the
+#' two cases instead of conflating them.
+#'
+#' Returns `list(flag, notes)`, both the same length as `result`: `flag` is
+#' `TRUE` only for the `spend_subtype == "intergovernmental"` row(s) in a
+#' suppressed group, and `notes` names the recovering recipe(s) for those
+#' rows (`NA` everywhere else).
 #' @noRd
-.notes_column <- function(result) {
+.detect_direct_suppressed <- function(con, result, subtype_col) {
+  n <- nrow(result)
+  empty_notes <- rep(NA_character_, n)
+  if (n == 0L) return(list(flag = logical(0), notes = character(0)))
+  is_ig <- result[[subtype_col]] %in% "intergovernmental"
+  if (!any(is_ig)) return(list(flag = rep(FALSE, n), notes = empty_notes))
+
+  key <- paste(result$year, result$canonical_govid, result$category, sep = "\r")
+  has_direct <- key %in% unique(key[!is_ig])
+  candidate <- is_ig & !has_direct
+
+  flag <- rep(FALSE, n)
+  notes <- empty_notes
+  if (!any(candidate)) return(list(flag = flag, notes = notes))
+
+  idx <- which(candidate)
+  rows <- unique(result[idx, c("year", "canonical_govid", "category")])
+  covering <- .covering_recipes(con, rows)
+  cov_key <- paste(covering$year, covering$canonical_govid, covering$category,
+                    sep = "\r")
+
+  for (i in idx) {
+    k <- paste(result$year[i], result$canonical_govid[i], result$category[i],
+               sep = "\r")
+    m <- match(k, cov_key)
+    if (is.na(m)) next
+    ids <- covering$recipe_ids[[m]]
+    if (length(ids) == 0L) next
+    flag[i] <- TRUE
+    notes[i] <- sprintf(
+      "Direct component is unavailable through this basis for this year; recover it via recipe = '%s' (see cog_recipes()).",
+      paste(sort(unique(ids)), collapse = "', '")
+    )
+  }
+  list(flag = flag, notes = notes)
+}
+
+#' For each (year, canonical_govid, category) triple potentially affected by
+#' a suppressed Direct leg, find the harmonization recipe(s) that (a) cover
+#' this `category` (share a component item_code via `summary_categories`,
+#' excluding any recipe that is itself entirely intergovernmental M/L -- the
+#' same exclusion `.build_suggestions()` applies, see I2) and (b) actually
+#' produce a `long` row for this exact (canonical_govid, year) via the same
+#' generic join `.run_recipe()` uses (component year_min/year_max +
+#' gov_type_scope, no is_aggregate filter -- a recipe's whole point is to
+#' recover data that's aggregate-only). Adds a list-column `recipe_ids`
+#' (possibly length-0) to `rows`.
+#' @noRd
+.covering_recipes <- function(con, rows) {
+  rows$recipe_ids <- vector("list", nrow(rows))
+  cats <- unique(rows$category[!is.na(rows$category)])
+  if (length(cats) == 0L) return(rows)
+
+  cand <- DBI::dbGetQuery(con, sprintf(
+    "SELECT DISTINCT sc.category, r.recipe_id
+     FROM harmonization_recipes r
+     JOIN summary_categories sc ON sc.item_code = r.component_code
+     WHERE sc.category IN (%s)
+       AND r.recipe_id NOT IN (
+         SELECT DISTINCT recipe_id FROM harmonization_recipes
+         WHERE LEFT(component_code, 1) IN ('M', 'L')
+       )",
+    .sql_lit_chr(cats)
+  ))
+  if (nrow(cand) == 0L) return(rows)
+
+  recipe_ids_all <- unique(cand$recipe_id)
+  govids <- unique(rows$canonical_govid)
+  years  <- unique(rows$year)
+  covered <- DBI::dbGetQuery(con, sprintf(
+    "SELECT DISTINCT r.recipe_id, l.canonical_govid, l.year
+     FROM long l
+     JOIN harmonization_recipes r
+       ON l.item_code = r.component_code
+      AND l.year BETWEEN r.year_min AND r.year_max
+      AND (r.gov_type_scope = 'all'
+           OR (r.gov_type_scope = 'state' AND l.type = 0)
+           OR (r.gov_type_scope = 'local' AND l.type BETWEEN 1 AND 3))
+     WHERE r.recipe_id IN (%s)
+       AND l.canonical_govid IN (%s)
+       AND l.year IN (%s)",
+    .sql_lit_chr(recipe_ids_all), .sql_lit_chr(govids), paste(years, collapse = ",")
+  ))
+
+  for (i in seq_len(nrow(rows))) {
+    cat_i <- rows$category[i]
+    if (is.na(cat_i)) next
+    cat_recipe_ids <- cand$recipe_id[cand$category == cat_i]
+    if (length(cat_recipe_ids) == 0L) next
+    sub <- covered[covered$canonical_govid == rows$canonical_govid[i] &
+                   covered$year == rows$year[i] &
+                   covered$recipe_id %in% cat_recipe_ids, ]
+    rows$recipe_ids[[i]] <- sort(unique(sub$recipe_id))
+  }
+  rows
+}
+
+#' @noRd
+.notes_column <- function(result, direct_suppressed_notes = NULL) {
   n <- nrow(result)
   if (n == 0L) return(character(0))
-  parts <- vector("list", 2L)
+  parts <- vector("list", 3L)
   agg <- result[["aggregate_fallback"]]
   parts[[1]] <- if (!is.null(agg)) {
     ifelse(agg %in% TRUE,
@@ -213,6 +810,11 @@ cog_spending <- function(govid, years, category = NULL,
   } else {
     rep(NA_character_, n)
   }
+  parts[[3]] <- if (!is.null(direct_suppressed_notes)) {
+    direct_suppressed_notes
+  } else {
+    rep(NA_character_, n)
+  }
   out <- character(n)
   for (i in seq_len(n)) {
     pieces <- vapply(parts, `[[`, character(1), i)

R/suggestions.R

@@ -0,0 +1,251 @@
+# R/suggestions.R
+# Recipe-component-driven signposting: when a basis = "harmonized" query for
+# a category comes back with a coverage gap in some requested years (the
+# result has no rows at all in that year) that a harmonization recipe would
+# actually fill for this government, surface that recipe as a suggestion.
+#
+# This is deliberately keyed off the recipe catalog's component codes, not
+# off harmonization_map rows: no live map row carries a non-blank
+# suggested_recipe_id (the corpus's wide era exposes split families like
+# corrections functions 04+05 ONLY as aggregate rows, which basis =
+# "harmonized" excludes by construction -- there's no NA ruling to hang a
+# suggestion off of, just a leaf-code absence a recipe happens to fill).
+# See docs/phase_r_harmonization_review.md § 0.3.
+#
+# Scope is deliberately narrow: signposting only runs when the caller
+# supplied a `category` (an un-scoped, all-categories query has no single
+# coverage question to answer) and only flags a recipe when the ACTUAL
+# result has zero rows in a requested year AND the candidate recipe's own
+# generic join (same join .run_recipe() uses, including its wide-era
+# aggregate rows) produces at least one row for this government in that
+# year. Checking presence per-government (not corpus-wide) avoids false
+# positives from ordinary reporting variance -- most governments don't use
+# every sibling code in a multi-code category every year, and that is not
+# a format-boundary gap worth signposting.
+#
+# C1(a): for expenditure_concept = "total" callers, `result` here must
+# already be the Direct-leg subset (the caller filters out
+# spend_subtype == "intergovernmental" rows before calling in). A gap year
+# is "the requested year has no Direct rows", never "no rows at all" --
+# an IG row surviving on a legacy aggregate that Direct excludes must not
+# read as coverage and cancel the very suggestion that would recover it.
+
+#' Build the `prov$suggestions` list for a (non-recipe) basis = "harmonized"
+#' verb call: recipes whose generic join would fill a real gap in `result`.
+#'
+#' @param con Active DuckDB connection.
+#' @param govid Character vector of canonical_govid values (the verb's raw
+#'   `govid`).
+#' @param years Integer vector of requested years.
+#' @param category `category` argument as passed to the verb (character
+#'   vector or `NULL`; suggestions are only computed when non-NULL).
+#' @param result The verb's already-computed result tibble (post basis
+#'   query, pre per_capita/adjust_to_year), pre-filtered to the Direct leg
+#'   only when the caller's `expenditure_concept = "total"` (see C1(a)).
+#' @param basis The *resolved* basis (`"harmonized"` or `"raw"`).
+#' @param flow_prefixes The calling verb's own flow-type prefixes (e.g.
+#'   `c("E", "F", "G")` for `cog_spending()`, `c("T", "A", "U", "B", "C",
+#'   "D")` for `cog_revenue()` -- see `.verb_spendrev()`). Passed through to
+#'   `.attach_ig_counterparts()` to keep the intergovernmental-counterpart
+#'   lookup scoped to the calling verb's own flow family.
+#' @return List of `list(recipe_id, label, available_years, hint,
+#'   ig_recipe_id)`, possibly empty.
+#' @noRd
+.build_suggestions <- function(con, govid, years, category, result, basis,
+                                flow_prefixes) {
+  if (!identical(basis, "harmonized") || is.null(category)) return(list())
+
+  # Exclude any recipe that is ITSELF an intergovernmental (M/L) recipe --
+  # i.e. every one of its own component codes is M/L-prefixed. Without this,
+  # a category whose summary_categories rows span both a Direct family
+  # (e.g. E04/E05, "Corrections") and its M/L counterpart (M04/M05, same
+  # category since Task 1) makes the M/L recipe itself (e.g.
+  # `corrections_ig_local_combined`) a raw top-level candidate for a plain
+  # (Direct) cog_spending() call -- following that hint would silently
+  # return intergovernmental dollars under `expenditure_concept = "direct"`
+  # provenance. This is a stronger, unconditional exclusion than the
+  # flow-prefix gate below/in `.attach_ig_counterparts()`: an M/L recipe
+  # should never be suggested as a coverage-gap filler for EITHER verb, not
+  # just kept from being named as the *counterpart* of another suggestion.
+  candidates <- DBI::dbGetQuery(con, sprintf(
+    "SELECT DISTINCT recipe_id FROM harmonization_recipes
+     WHERE component_code IN (
+       SELECT DISTINCT item_code FROM summary_categories WHERE category IN (%s)
+     )
+     AND recipe_id NOT IN (
+       SELECT DISTINCT recipe_id FROM harmonization_recipes
+       WHERE LEFT(component_code, 1) IN ('M', 'L')
+     )",
+    .sql_lit_chr(category)
+  ))$recipe_id
+  if (length(candidates) == 0L) return(list())
+
+  result_years <- if (is.null(result) || nrow(result) == 0L) {
+    integer(0)
+  } else {
+    unique(as.integer(result$year))
+  }
+  gap_years <- setdiff(as.integer(years), result_years)
+  if (length(gap_years) == 0L) return(list())
+
+  meta <- tibble::as_tibble(DBI::dbGetQuery(con, sprintf(
+    "SELECT recipe_id, any_value(label) AS label,
+            MIN(year_min) AS year_min, MAX(year_max) AS year_max
+     FROM harmonization_recipes
+     WHERE recipe_id IN (%s)
+     GROUP BY recipe_id",
+    .sql_lit_chr(candidates)
+  )))
+
+  # Which (recipe_id, year) pairs the recipe's own generic join actually
+  # covers for this government, restricted to the gap years -- the same
+  # join .run_recipe() uses (component year_min/year_max + gov_type_scope,
+  # no is_aggregate filter), just checking existence instead of summing.
+  covered <- DBI::dbGetQuery(con, sprintf(
+    "SELECT DISTINCT r.recipe_id, l.year
+     FROM long l
+     JOIN harmonization_recipes r
+       ON l.item_code = r.component_code
+      AND l.year BETWEEN r.year_min AND r.year_max
+      AND (r.gov_type_scope = 'all'
+           OR (r.gov_type_scope = 'state' AND l.type = 0)
+           OR (r.gov_type_scope = 'local' AND l.type BETWEEN 1 AND 3))
+     WHERE r.recipe_id IN (%s)
+       AND l.canonical_govid IN (%s)
+       AND l.year IN (%s)",
+    .sql_lit_chr(candidates), .sql_lit_chr(govid),
+    paste(gap_years, collapse = ",")
+  ))
+
+  suggestions <- list()
+  for (rid in candidates) {
+    if (!rid %in% covered$recipe_id) next
+    m <- meta[meta$recipe_id == rid, ]
+    suggestions[[length(suggestions) + 1L]] <- list(
+      recipe_id = rid,
+      label = m$label[[1]],
+      available_years = c(as.integer(m$year_min), as.integer(m$year_max)),
+      hint = sprintf("re-run with recipe = '%s'", rid)
+    )
+  }
+  .attach_ig_counterparts(con, suggestions, flow_prefixes)
+}
+
+#' Attach `ig_recipe_id` to each suggestion: the intergovernmental-expenditure
+#' recipe (an M-to-local or L-to-state recipe) whose component codes cover
+#' exactly the same set of function suffixes as the firing recipe's own
+#' components, e.g. `corrections_combined`'s {E04, E05} -> suffixes {"04",
+#' "05"} matches `corrections_ig_local_combined`'s {M04, M05} -> the same
+#' {"04", "05"}. `NULL` when no such recipe exists, which also covers the
+#' case where the firing recipe already IS the IG recipe (self-matches are
+#' excluded, so an IG recipe never names itself as its own counterpart).
+#'
+#' Matching is deliberately an exact set match, not "any suffix in common":
+#' the two-digit suffix only means the same "function" across recipes that
+#' share the underlying Census functional-classification scheme (E/F/G/L/M
+#' all use "04"/"05" for corrections). M/L "combined other" codes (47/89/
+#' 91-94) reuse digits for an unrelated catch-all construct, so e.g.
+#' `general_gov_e89_wide`'s {E85, E89} -> {"85", "89"} must NOT match
+#' `ige_local_m89_wide`'s {"89", "91", "92", "93"} on the shared "89" alone.
+#' Checked by hand against the full harmonization_recipes catalog: only the
+#' corrections family (E/F/G/M, suffixes 04/05) has an exact-set match in
+#' this corpus.
+#'
+#' Exact-set suffix matching is NOT enough on its own, though: the same
+#' reused-digit problem exists ACROSS the revenue-side IG families too.
+#' `ig_local_d47_wide` (D47/D94, suffixes {"47","94"}) is an exact-set match
+#' for `ige_local_m47_wide` (M47/M94, same suffixes) even though one is
+#' intergovernmental REVENUE received from local governments and the other is
+#' intergovernmental EXPENDITURE paid to local governments -- unrelated flows
+#' that happen to reuse "47"/"94" for their own "transit/utilities" and
+#' "other/combined" catch-alls. `ig_federal_b47_wide`, `ig_state_c47_wide`,
+#' and their `*_89` siblings all collide the same way. None of this is
+#' reachable via `cog_revenue()` in the bundled fixture today (its B/C/D
+#' recipes never happen to have a covered gap year for any fixture govid),
+#' but it IS reachable via a mis-scoped `cog_spending()` call on a
+#' revenue-only category, e.g. `cog_spending(gov, category = "IG Federal")`
+#' fires `ig_federal_b47_wide`/`ig_federal_b89_wide` for real in the fixture
+#' -- so this is a live, not merely theoretical, gap.
+#'
+#' Two flow-family checks close this, both required (see
+#' `tests/testthat/test-expenditure-concept.R`, "revenue-flavored ... never
+#' receives an M/L counterpart" tests, for the pairwise verification):
+#'   1. `own_prefix %in% flow_prefixes`: the firing recipe's own component
+#'      codes must belong to the calling verb's own flow family (the same
+#'      `flow_prefixes` `.build_harmonization_block()` uses, see
+#'      `R/basis.R`). This blocks a recipe surfaced through a mis-scoped
+#'      category from ever reaching the M/L search, e.g. `cog_spending()`'s
+#'      flow_prefixes are `c("E","F","G")`, which `ig_federal_b47_wide`'s own
+#'      `"B"` is not part of.
+#'   2. `own_prefix %in% c("E","F","G")`: M/L only ever pairs with the
+#'      DIRECT-expenditure family, never with revenue (`cog_revenue()`'s
+#'      flow_prefixes already fold B/C/D in as ordinary revenue -- there is
+#'      no separate "Total" bolt-on for revenue the way `expenditure_concept`
+#'      adds one for spending) and never with ANOTHER M/L recipe (without
+#'      this check, `ige_local_m47_wide` would wrongly match sibling
+#'      `ige_state_l47_wide` on their shared {"47","94"} suffix set).
+#'      Condition 1 alone does not catch this: under `cog_revenue()`,
+#'      `ig_federal_b47_wide`'s own `"B"` IS inside revenue's own
+#'      `flow_prefixes`, so only this second, family-specific check blocks
+#'      the search.
+#' @noRd
+.attach_ig_counterparts <- function(con, suggestions, flow_prefixes) {
+  if (length(suggestions) == 0L) return(suggestions)
+
+  comp <- DBI::dbGetQuery(con,
+    "SELECT recipe_id, component_code FROM harmonization_recipes")
+  comp$prefix <- substr(comp$component_code, 1L, 1L)
+  comp$suffix <- substr(comp$component_code, 2L, nchar(comp$component_code))
+  suffix_sets <- lapply(split(comp$suffix, comp$recipe_id), function(x) sort(unique(x)))
+  prefix_sets <- lapply(split(comp$prefix, comp$recipe_id), function(x) sort(unique(x)))
+
+  ig_recipe_ids <- unique(comp$recipe_id[comp$prefix %in% c("M", "L")])
+
+  find_counterpart <- function(rid) {
+    own_prefix <- prefix_sets[[rid]]
+    own_suffix <- suffix_sets[[rid]]
+    if (is.null(own_prefix) || is.null(own_suffix)) return(NULL)
+    if (!all(own_prefix %in% flow_prefixes)) return(NULL)
+    if (!all(own_prefix %in% c("E", "F", "G"))) return(NULL)
+    for (cand in ig_recipe_ids) {
+      if (identical(cand, rid)) next
+      if (setequal(suffix_sets[[cand]], own_suffix)) return(cand)
+    }
+    NULL
+  }
+
+  lapply(suggestions, function(s) {
+    # `s$ig_recipe_id <- NULL` would DELETE the element rather than set it
+    # (standard R list-assignment gotcha), leaving no-match entries missing
+    # the key entirely instead of carrying it as NULL. Single-bracket
+    # assignment with a wrapped list preserves a NULL-valued element so the
+    # field is always present, per the brief's "NULL when there is none".
+    s["ig_recipe_id"] <- list(find_counterpart(s$recipe_id))
+    s
+  })
+}
+
+#' Emit the single cli::cli_inform() message summarizing all suggestions
+#' for a verb call (the brief's "one message", not one per suggestion).
+#' Bullet text is pre-formatted plain text (no cli/glue `{}` markup) since
+#' recipe ids/labels are untrusted-ish data values, not literal call-site
+#' expressions. When a suggestion has an `ig_recipe_id`, one indented
+#' continuation line is appended naming the intergovernmental counterpart
+#' recipe (embedded `\n` renders as a hanging-indent continuation of the
+#' same bullet under cli, not a new bullet).
+#' @noRd
+.inform_suggestions <- function(suggestions) {
+  bullets <- vapply(suggestions, function(s) {
+    bullet <- sprintf("%s (%d-%d): %s", s$recipe_id,
+            s$available_years[1], s$available_years[2], s$hint)
+    if (!is.null(s$ig_recipe_id)) {
+      bullet <- paste0(bullet, sprintf(
+        "\n  intergovernmental counterpart: recipe = '%s'", s$ig_recipe_id))
+    }
+    bullet
+  }, character(1))
+  cli::cli_inform(c(
+    i = "Coverage gap detected for the requested years; a harmonization recipe may fill it:",
+    stats::setNames(bullets, rep("*", length(bullets)))
+  ))
+}

R/views.R

@@ -1,11 +1,71 @@
 # R/views.R
 
+# SQL files that cannot be registered unconditionally against a v4 corpus,
+# for one of two distinct reasons -- both fail at CREATE VIEW time (DuckDB
+# resolves a view's source schema eagerly, even though it defers execution),
+# so a v4 corpus can't tolerate either unconditionally:
+#
+#  (a) Missing FILE. 33-/34-/35- read_parquet() a v5-only parquet table
+#      (harmonization_map.parquet, harmonization_recipes.parquet,
+#      series_breaks.parquet) that doesn't exist at all on a v4 corpus --
+#      "IO Error: No files found".
+#
+#  (b) Missing COLUMN. 22-/23-/25- reference `long.harmonized_code`, a
+#      column that does not exist on a v4 corpus's `long` table (harmonized
+#      space was introduced in schema v5) -- "Binder Error: Referenced
+#      column harmonized_code not found". 42-/43-/45- are on this list only
+#      because they SELECT s.* FROM the (a)/(b) views above, so they'd fail
+#      to resolve their own source view if it weren't already skipped.
+#
+# Registration is therefore gated on manifest$schema_version >= 5 for all of
+# them; verb-level *usage* of the resulting views is separately gated by
+# .resolve_basis() / .require_schema_v5().
+.harmonization_view_files <- c(
+  "22-spending_long_harmonized.sql",
+  "23-revenue_long_harmonized.sql",
+  "25-ig_long_harmonized.sql",
+  "33-harmonization_map.sql",
+  "34-harmonization_recipes.sql",
+  "35-series_breaks_pq.sql",
+  "42-spending_annotated_harmonized.sql",
+  "43-revenue_annotated_harmonized.sql",
+  "45-ig_annotated_harmonized.sql"
+)
+
+# The representation contract (cog_pipeline#64): two parquet tables that say
+# what an ABSENT cell means in a given year. Gated on manifest PRESENCE, not
+# on schema_version, because the sparsification that introduced them did not
+# bump the version -- the pre-sparsification corpus this package shipped
+# against until 2026-07-30 was already schema v6 and carried neither table.
+# Keying off the version number would therefore register a view over a file
+# that does not exist and fail at CREATE VIEW time on exactly the corpora this
+# check exists to tolerate.
+.representation_view_files <- c(
+  "36-representation.sql" = "representation.parquet",
+  "37-code_set.sql"       = "code_set.parquet"
+)
+
+#' Does the mounted corpus publish `file` (e.g. "code_set.parquet")?
+#' Reads the manifest's metadata list rather than stat-ing the URL, so it
+#' works identically for a local fixture and a remote share.
+#' @noRd
+.corpus_has_table <- function(manifest, file) {
+  paths <- vapply(manifest$files$metadata %||% list(),
+                  function(f) as.character(f$path %||% ""), character(1))
+  file %in% basename(paths)
+}
+
 #' Register DuckDB views from inst/sql/ SQL files
 #' @noRd
 .register_views <- function(con, url, manifest) {
   sql_dir <- system.file("sql", package = "uscogdata")
-  files   <- list.files(sql_dir, pattern = "\\.sql$", full.names = TRUE)
+  files   <- sort(list.files(sql_dir, pattern = "\\.sql$", full.names = TRUE))
+  schema_version <- suppressWarnings(as.integer(manifest$schema_version %||% 0L))
   for (f in files) {
+    base <- basename(f)
+    if (base %in% .harmonization_view_files && schema_version < 5L) next
+    if (base %in% names(.representation_view_files) &&
+        !.corpus_has_table(manifest, .representation_view_files[[base]])) next
     sql <- paste(readLines(f, warn = FALSE), collapse = "\n")
     sql <- gsub("\\{url\\}", url, sql, fixed = FALSE)
     DBI::dbExecute(con, sql)

README.md

@@ -19,20 +19,99 @@ package implements.
 # pak::pkg_install("gitea.civilytics.org/Civilytics/uscogdata")
 ```
 
+## Amounts are in full US dollars
+
+Every amount column this package returns — `amt_nominal`, `amt_real`,
+`amt_per_capita_nominal`, `amt_per_capita_real` — is in **full US dollars**.
+
+The raw Census source files report **thousands of dollars**, and the corpus's
+own `amt` column preserves that. The verbs multiply by 1000 on the way out, so
+you never have to. The conversion is recorded in every result:
+
+```r
+r <- cog_spending("552025209777", 2020L)
+attr(r, "provenance")$transformations$units_conversion
+#> $applied TRUE  $source_unit "$1,000s (raw Census)"  $target_unit "$USD"  $multiplier 1000
+```
+
+**Do not multiply again.** If you have read elsewhere that COG amounts are in
+`$1,000s` — true of the raw corpus, and of `cog_explorer`'s conventions doc —
+that rule does not apply to anything a `cog_*()` verb hands you. Applying it
+twice overstates every figure by 1000x, and the result looks plausible rather
+than obviously wrong.
+
 ## Configuration
 
 - `USCOGDATA_URL` — corpus root URL (public Nextcloud share, trailing slash)
 - `USCOGDATA_CACHE_DIR` — optional override for the manifest cache directory
 - `USCOGDATA_MANIFEST_TTL_SECS` — optional manifest re-fetch TTL (default 3600)
 
+## Primary vs Direct vs Total spending
+
+`cog_spending(..., expenditure_concept = c("primary", "direct", "total"))`
+controls whose spending a result counts. Concepts are defined as sets of the
+crosswalk's `spend_subtype` values — never item-code first letters, which
+cannot classify correctly (the letter `Y` alone spans revenue, expenditure,
+and balance codes):
+
+- `"primary"` (the default) is the government's own service provision:
+  current operations, capital outlay, and assistance payments.
+- `"direct"` is Census's published Direct Expenditure: `primary` plus
+  interest on debt and insurance trust benefit payments (e.g. pensions).
+- `"total"` additionally adds the intergovernmental leg — money handed to
+  other governments to spend (`M`/`L` codes plus `Q11`/`Q12`/`Q18` state
+  payments to school systems) — which is meaningful for describing one
+  government's own budget over time, but double-counts when summed across
+  governments (a state's payment to a county is the same dollar the county
+  reports as its own direct spending).
+
+**Rule of thumb: any figure that spans more than one government uses
+`primary` or `direct`.** `cog_geographic_rollup()` and `cog_peer_compare()`
+enforce this by refusing `expenditure_concept = "total"`. See
+`vignette("total-spending", package = "uscogdata")` for the full
+explanation with worked examples.
+
+## General vs Total revenue
+
+`cog_revenue(..., revenue_concept = c("general", "total"))` selects between
+Census's two published revenue concepts, again defined as crosswalk
+`revenue_subtype` sets rather than item-code prefixes:
+
+- `"general"` (the default) is Census **General Revenue**: own-source
+  (taxes, charges, miscellaneous) plus federal, state and local
+  intergovernmental aid.
+- `"total"` is Census **Total Revenue**: `general` plus utility revenue
+  (`A91`–`A94`), liquor store revenue (`A90`), and insurance trust revenue
+  (unemployment and workers' compensation `Y` codes plus the
+  employee-retirement `X` codes).
+
+The manual defines the first by subtracting the other three from the second,
+so the two are related by Census's own identity:
+
+```
+Total Revenue = General + Utility + Liquor Store + Insurance Trust
+```
+
+Two things worth knowing before switching to `"total"`:
+
+- **Utility revenue is large for cities.** Measured on the bundled fixture,
+  utility plus liquor store revenue is 15.9% of city (type 2) revenue, versus
+  1.2% for states and 1.7% for counties. `general` excludes it by definition.
+- **The employee-retirement (`X`) codes stop at FY2016**, when those systems
+  moved out of the annual finance file into the separate Annual Survey of
+  Public Pensions. A `"total"` series therefore steps down at the
+  FY2016/FY2017 seam for reasons of collection scope, not revenue (series
+  breaks `SB197`–`SB202`, in the corpus's `series_breaks` table).
+
 ## Developer notes
 
 ### Testing
 
 The package ships a bundled fixture corpus at `inst/extdata/fixture_corpus/` —
-a 3.6 MB two-year slice (2019 + 2020) of the full corpus covering all 50
+a 15 MB four-year slice (2011, 2012, 2019, 2020) of the full corpus covering
-states. `tests/testthat/setup.R` automatically points `USCOGDATA_URL` at this
+all 50 states. `tests/testthat/setup.R` automatically points `USCOGDATA_URL`
-fixture, so the full test suite runs offline with no network dependency:
+at this fixture, so the full test suite runs offline with no network
+dependency:
 
 ```r
 devtools::test()   # uses bundled fixture, no credentials required

data-raw/regenerate_fixture_corpus.R

@@ -3,12 +3,22 @@
 # Regenerate inst/extdata/fixture_corpus/ from a cog_pipeline publish tree.
 #
 # What this does:
-#   1. Copies the year=2019 and year=2020 long partitions as-is (byte-for-
+#   1. Copies each requested year's long partition as-is (byte-for-byte)
-#      byte) from <publish_cache>/data/long/ into the fixture.
+#      from <publish_cache>/data/long/ into the fixture. Default years are
-#   2. Copies the full canonical_fips_xwalk.parquet, canonical_alias.parquet,
+#      c(2011L, 2012L, 2019L, 2020L): 2011/2012 straddle the wide-aggregate
-#      and summary_categories.parquet metadata tables as-is (these are small
+#      -> modern-leaf format boundary (the harmonization/recipe seam), and
-#      cross-vintage registries, not partitioned by year, so the fixture
+#      2019/2020 are the pre-existing per-capita/CPI regression anchors.
-#      ships the complete tables rather than a year-scoped subset).
+#      Each partition is a full year (all states/govs) as published, so
+#      Broward County FL and every other previously-pinned government stay
+#      covered without any per-gov slicing logic.
+#   2. Copies every metadata parquet the publish tree ships (see
+#      .FIXTURE_METADATA_FILES) as-is. These are small cross-vintage
+#      registries, not partitioned by year, so the fixture ships the complete
+#      tables rather than a year-scoped subset. representation.parquet and
+#      code_set.parquet are what make the sparse wide era interpretable --
+#      absence means "$0" in a dense_source year and "not reported" in a
+#      sparse_source one -- so a fixture without them cannot represent the
+#      published corpus.
 #   3. Resyncs the four reference docs (data_dictionary.md,
 #      reader-specification.md, README.md, series_breaks.md) from the
 #      publish tree's docs/.
@@ -30,12 +40,28 @@
 #   source("data-raw/regenerate_fixture_corpus.R")
 #   regenerate_fixture_corpus(publish_cache_dir = "/path/to/publish_cache")
 
+# Every metadata parquet the publish tree ships, in the order they appear in
+# the corpus manifest. Single source of truth for both the copy step and the
+# fixture manifest, so the two can never drift apart.
+.FIXTURE_METADATA_FILES <- c(
+  "canonical_alias.parquet",
+  "canonical_fips_xwalk.parquet",
+  "census_collection_coverage.parquet",
+  "code_set.parquet",
+  "harmonization_map.parquet",
+  "harmonization_recipes.parquet",
+  "lineage_events.parquet",
+  "representation.parquet",
+  "series_breaks.parquet",
+  "summary_categories.parquet"
+)
+
 regenerate_fixture_corpus <- function(
     publish_cache_dir = file.path(
       "..", "cog_pipeline", "_targets", "publish_cache"
     ),
     fixture_dir = file.path("inst", "extdata", "fixture_corpus"),
-    fixture_years = c(2019L, 2020L)) {
+    fixture_years = c(2011L, 2012L, 2019L, 2020L)) {
   stopifnot(
     requireNamespace("digest", quietly = TRUE),
     requireNamespace("jsonlite", quietly = TRUE),
@@ -92,16 +118,11 @@ regenerate_fixture_corpus <- function(
   invisible(NULL)
 }
 
-# Copy the full (not year-scoped) canonical_fips_xwalk, canonical_alias, and
+# Copy the full (not year-scoped) metadata tables listed in
-# summary_categories parquet tables.
+# .FIXTURE_METADATA_FILES.
 #' @noRd
 .copy_metadata_parquets <- function(publish_cache_dir, fixture_dir) {
-  files <- c(
+  for (f in .FIXTURE_METADATA_FILES) {
-    "canonical_fips_xwalk.parquet",
-    "canonical_alias.parquet",
-    "summary_categories.parquet"
-  )
-  for (f in files) {
     src <- file.path(publish_cache_dir, "data", f)
     dst <- file.path(fixture_dir, "data", f)
     if (!file.exists(src)) {
@@ -167,12 +188,7 @@ regenerate_fixture_corpus <- function(
     )
   })
 
-  metadata_files <- c(
+  metadata <- lapply(.FIXTURE_METADATA_FILES, function(f) {
-    "canonical_alias.parquet",
-    "canonical_fips_xwalk.parquet",
-    "summary_categories.parquet"
-  )
-  metadata <- lapply(metadata_files, function(f) {
     rel <- file.path("data", f)
     path <- file.path(fixture_dir, rel)
     list(
@@ -187,11 +203,18 @@ regenerate_fixture_corpus <- function(
     built_at       = format(Sys.time(), "%Y-%m-%dT%H:%M:%SZ", tz = "UTC"),
     pipeline_commit = source_manifest$pipeline_commit,
     fixture_note = paste(
-      "Two-year (2019-2020) fixture for uscogdata tests. Full corpus",
+      "Four-year (2011, 2012, 2019, 2020) fixture for uscogdata tests. Full",
-      "available via USCOGDATA_URL. Regenerated for Phase P",
+      "corpus available via USCOGDATA_URL. Regenerated from the sparsified",
-      "(schema_version 4, uniformly 12-char canonical_govid) with the full",
+      "schema-v6 corpus: the wide era (<= FY2011) no longer stores explicit",
-      "canonical_fips_xwalk master and the new canonical_alias lookup",
+      "zeros, so FY2011 absence means Census published $0 while FY2012+",
-      "table via data-raw/regenerate_fixture_corpus.R."
+      "absence means not reported. representation.parquet and",
+      "code_set.parquet carry that rule and ship in full, as do every other",
+      "metadata table in the publish tree. 2011/2012 straddle both the",
+      "wide-aggregate -> modern-leaf format boundary (exercised by",
+      "basis=\"harmonized\" and recipe= queries) and the dense -> sparse",
+      "representation boundary (SB194); 2019/2020 retain the prior",
+      "per-capita/CPI regression anchors. Regenerated via",
+      "data-raw/regenerate_fixture_corpus.R."
     ),
     data_vintage    = source_manifest$data_vintage,
     scope           = source_manifest$scope,

inst/extdata/fixture_corpus/manifest.json

@@ -1,11 +1,24 @@
 {
-  "schema_version": 4,
+  "schema_version": 6,
-  "built_at": "2026-07-13T23:35:09Z",
+  "built_at": "2026-07-31T00:47:27Z",
-  "pipeline_commit": "a082b26",
+  "pipeline_commit": "aadb46b",
-  "fixture_note": "Two-year (2019-2020) fixture for uscogdata tests. Full corpus available via USCOGDATA_URL. Regenerated for Phase P (schema_version 4, uniformly 12-char canonical_govid) with the full canonical_fips_xwalk master and the new canonical_alias lookup table via data-raw/regenerate_fixture_corpus.R.",
+  "fixture_note": "Four-year (2011, 2012, 2019, 2020) fixture for uscogdata tests. Full corpus available via USCOGDATA_URL. Regenerated from the sparsified schema-v6 corpus: the wide era (<= FY2011) no longer stores explicit zeros, so FY2011 absence means Census published $0 while FY2012+ absence means not reported. representation.parquet and code_set.parquet carry that rule and ship in full, as do every other metadata table in the publish tree. 2011/2012 straddle both the wide-aggregate -> modern-leaf format boundary (exercised by basis=\"harmonized\" and recipe= queries) and the dense -> sparse representation boundary (SB194); 2019/2020 retain the prior per-capita/CPI regression anchors. Regenerated via data-raw/regenerate_fixture_corpus.R.",
   "data_vintage": {
-    "census_source_downloaded": "unknown",
+    "source_vintages": {
-    "cpi_vintage": "FRED CPIAUCSL",
+      "2012": "10162019",
+      "2013": "10162019",
+      "2014": "10162019",
+      "2015": "10162019",
+      "2016": "10162019",
+      "2017": "06102021",
+      "2018": "06102021",
+      "2019": "06102021",
+      "2020": "06122023",
+      "2021": "06122023",
+      "2022": "06052025",
+      "2023": "06052025"
+    },
+    "registry_rows": 148,
     "acs_vintage": "ACS 2018-2022 5-year"
   },
   "scope": {
@@ -14,41 +27,90 @@
     "scope_note": "v0.1 covers state, county, city/municipality, and township governments. Special districts (type 4) and school districts (type 5) are excluded pending validation in a future cycle."
   },
   "schema": {
-    "long_column_count": 24,
+    "long_column_count": 28,
-    "long_columns": ["fips_state", "type", "fips_county", "govid", "gov_blank", "gov_name", "county_name", "fips_state_code", "fips_county_code", "fips_place_code", "population", "popyear", "enrollment", "enrollyear", "function_code", "sch_level_code", "fiscal_year_end", "srvy_year", "item_code", "amt", "srv_data", "impute_flag", "is_aggregate", "canonical_govid"],
+    "long_columns": ["fips_state", "type", "fips_county", "govid", "gov_blank", "gov_name", "county_name", "fips_state_asof", "fips_county_asof", "cog_legacy_state", "cog_legacy_county", "fips_place_code", "population", "popyear", "enrollment", "enrollyear", "function_code", "sch_level_code", "fiscal_year_end", "srvy_year", "item_code", "amt", "srv_data", "impute_flag", "is_aggregate", "canonical_govid", "harmonized_code", "survey_weight"],
     "data_dictionary": "docs/data_dictionary.md"
   },
   "files": {
     "long_partitions": [
+      {
+        "year": 2011,
+        "path": "data/long/year=2011/part-0.parquet",
+        "sha256": "7848e18497080c8980a4f89c5b386205b2c5bc90db6773827ea01ab3943d16b1",
+        "row_count": 496004,
+        "size_bytes": 2202455
+      },
+      {
+        "year": 2012,
+        "path": "data/long/year=2012/part-0.parquet",
+        "sha256": "b82ac82d5e35f844b26c887445601f3748438c52c998ba4e403b025941a6f170",
+        "row_count": 1163338,
+        "size_bytes": 5929917
+      },
       {
         "year": 2019,
         "path": "data/long/year=2019/part-0.parquet",
-        "sha256": "c0a2bf0758af129d5dfddb6ff6665cc435ddee87fd6879e788fb56ed53ab22b8",
+        "sha256": "5cbd4726dcc7d0dab5c2a05a64702e979533ae119ed0587073cd31c089e0d737",
         "row_count": 318139,
-        "size_bytes": 1441404
+        "size_bytes": 1719548
       },
       {
         "year": 2020,
         "path": "data/long/year=2020/part-0.parquet",
-        "sha256": "92570b9d55ec3425d034db37838f91c3b8359d0454d3d98730a6016b62e4bb48",
+        "sha256": "ee548fec80bf1beda844fe03916ac145f10dd34c45968407cc330ec260935f00",
         "row_count": 317500,
-        "size_bytes": 1444011
+        "size_bytes": 1722918
       }
     ],
     "metadata": [
       {
         "path": "data/canonical_alias.parquet",
-        "sha256": "feb8d01a640fb16c9a4b4ad66726b50b8fe8a1ce2a771bed8c1190fec51d5c8d",
+        "sha256": "3f617051c23a99bea322889857f7106df0c92954564afeec181df7083ee6698e",
         "description": "canonical_alias.parquet"
       },
       {
         "path": "data/canonical_fips_xwalk.parquet",
-        "sha256": "1ae47981531c7389f69eff3f7656045428564bfbe8032200eb9c039d32739a7e",
+        "sha256": "f98742f941269dacf8f7de5c273aa4dd4e75017a5bb70c054da35852a95a8d46",
         "description": "canonical_fips_xwalk.parquet"
       },
+      {
+        "path": "data/census_collection_coverage.parquet",
+        "sha256": "143e025616cde684da7c4442bc00d07fbd1556fabb0ea96223931b737e5d10a4",
+        "description": "census_collection_coverage.parquet"
+      },
+      {
+        "path": "data/code_set.parquet",
+        "sha256": "4cffcb0198dd51e4ff2b694050bb371a5f9965cdac12f25521cb628fb8e118a9",
+        "description": "code_set.parquet"
+      },
+      {
+        "path": "data/harmonization_map.parquet",
+        "sha256": "4cf32d0f817079ba4f28dc0ce65450d3247ebbf08d94c0c26c0d02af597bf812",
+        "description": "harmonization_map.parquet"
+      },
+      {
+        "path": "data/harmonization_recipes.parquet",
+        "sha256": "1133e9a0b02f8f34f5f936e55c5ecd596bb8a55d8425dcce76767f0f3203581c",
+        "description": "harmonization_recipes.parquet"
+      },
+      {
+        "path": "data/lineage_events.parquet",
+        "sha256": "36c16acfbe621d61010984767f1c566993b8a5f481a2c1e134c4c0a600e4502f",
+        "description": "lineage_events.parquet"
+      },
+      {
+        "path": "data/representation.parquet",
+        "sha256": "31ec328a7dd505a321b45f97aafff12e53d68a1a986f63509863035b22a4360d",
+        "description": "representation.parquet"
+      },
+      {
+        "path": "data/series_breaks.parquet",
+        "sha256": "06dcc995ff533e57cc65fa25086cc9bf83ba592c58bf7cc99269dc2576f69944",
+        "description": "series_breaks.parquet"
+      },
       {
         "path": "data/summary_categories.parquet",
-        "sha256": "dd59e7f58a022679ad43511c8c8e938b8dd4be81196bbeeee21e67bdcca2295b",
+        "sha256": "e3b0efa00ce713b8f45829b89cfde24b55333f26101f0495df82d85997d18d8e",
         "description": "summary_categories.parquet"
       }
     ]

inst/schemas/provenance-v1.json

@@ -10,11 +10,49 @@
     "target":         { "type": "object" },
     "years":          { "type": "array", "items": { "type": "integer" } },
     "category":       { "type": ["string", "array", "null"] },
+    "basis":          { "type": ["string", "null"] },
+    "basis_note":     { "type": ["string", "null"] },
+    "expenditure_concept": {
+      "type": "string",
+      "enum": ["primary", "direct", "total"],
+      "description": "Which spending concept produced this result, defined as crosswalk spend_subtype sets (never item-code prefixes). 'primary' (the default) is the government's own service provision: operations + capital + assistance. 'direct' adds interest on debt and insurance trust benefit payments (Census's published Direct Expenditure). 'total' adds intergovernmental payments (M to local governments, L to state government, Q11/Q12/Q18 to school systems). Only 'primary' and 'direct' are valid for results combined across governments."
+    },
+    "expenditure_concept_note": {
+      "type": ["string", "null"],
+      "description": "How the intergovernmental leg was assembled; null for 'primary' and 'direct'."
+    },
+    "expenditure_concept_direct_suppressed": {
+      "type": "boolean",
+      "description": "TRUE when expenditure_concept = 'total' and at least one requested (year, category) has intergovernmental rows but NO Direct rows in this corpus (typically a legacy aggregate-only family) -- those result rows report the intergovernmental leg alone, not Direct + IG. Always FALSE for expenditure_concept = 'primary' or 'direct'. See the affected rows' `notes` for the recovering recipe, if any."
+    },
+    "revenue_concept": {
+      "type": "string",
+      "enum": ["general", "total"],
+      "description": "Which revenue concept produced this result, defined as crosswalk revenue_subtype sets (never item-code prefixes). 'general' (the default) is Census General Revenue: own_source + federal + state + local_aid. 'total' is Census Total Revenue: general plus utility, liquor store and insurance trust revenue. Census defines the first by subtracting the other three from the second (manual section 4.3). Meaningful for cog_revenue() results; spending results carry the default.",
+      "$comment": "The employee-retirement (X) codes inside insurance_trust stop at FY2016, so a 'total' series steps at the FY2016/FY2017 seam for collection-scope reasons (series breaks SB197-SB202)."
+    },
+    "harmonization":  { "type": "object" },
+    "recipe":         { "type": ["object", "null"] },
+    "suggestions":    { "type": "array" },
     "scope":          { "type": "object" },
     "codes_summed":   { "type": "object" },
     "aggregate_fallback": { "type": ["object", "null"] },
     "transformations":{ "type": "object" },
     "series_break_refs": { "type": "array", "items": { "type": "string" } },
+    "completion": {
+      "type": "object",
+      "description": "What `complete = TRUE` filled. `applied` is FALSE on an ordinary query. `rows_filled` counts cells added to the requested grid, and `absence_means` maps each requested year to the meaning of an absent cell there ('census_zero' in a dense_source year, 'not_reported' in a sparse_source one). Filled rows carry `value_source` in the result: 'reported', 'census_zero' (amount 0 -- Census published $0), or 'not_reported' (amount NA -- unknown).",
+      "properties": {
+        "applied": { "type": "boolean" },
+        "rows_filled": { "type": "integer" },
+        "absence_means": { "type": "object" }
+      }
+    },
+    "corpus_break_refs": {
+      "type": "array",
+      "items": { "type": "string" },
+      "description": "Ids of catalogued series breaks whose fin_code is the literal 'ALL' -- caveats about the corpus as a whole (dollar precision across 1976/1977, imputation exclusion from 2002, the dense -> sparse representation change at 2012, the government id scheme change at 2017) rather than about one item code. Selected on the break_year window alone, so they do not depend on which codes a result contains. Disjoint from series_break_refs by construction: an entry qualifies the whole result, not one series."
+    },
     "manifest":       { "type": "object" },
     "sql_query":      { "type": "string" }
   }

inst/sql/11-summary_categories.sql

@@ -0,0 +1,7 @@
+-- Category crosswalk. Numbered 11 (not with the other reference tables at
+-- 30+) because the flow views (20-25) classify by MEMBERSHIP in this table
+-- and DuckDB binds a view's sources eagerly at CREATE VIEW time, so it must
+-- already exist when they register.
+CREATE OR REPLACE VIEW summary_categories AS
+SELECT *
+FROM read_parquet('{url}data/summary_categories.parquet');

inst/sql/20-spending_long.sql

@@ -1,5 +1,22 @@
+-- Direct-side expenditure rows, classified by crosswalk MEMBERSHIP
+-- (summary_categories.category_type = 'expenditure'), never by item-code
+-- first letter: prefix Y alone spans revenue (Y01/Y02), expenditure
+-- (Y05/Y06) and balance codes, so no first-letter allowlist can route it
+-- (uscogdata#11, finding F-018). Which subtypes a query actually returns is
+-- decided per expenditure_concept in R (.verb_spendrev); this view carries
+-- every non-intergovernmental expenditure subtype: operations, capital,
+-- assistance, interest, insurance_benefits.
+--
+-- The intergovernmental subtype (M/L/Q codes) is deliberately carved out
+-- into ig_long: its legacy-era rows are published ONLY as aggregate-flagged
+-- rows, so it cannot live behind this view's NOT is_aggregate filter (see
+-- 24-ig_long.sql).
 CREATE OR REPLACE VIEW spending_long AS
 SELECT *
 FROM long
-WHERE LEFT(item_code, 1) IN ('E', 'F', 'G', 'K')
+WHERE item_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE category_type = 'expenditure'
+      AND spend_subtype <> 'intergovernmental'
+  )
   AND NOT is_aggregate;

inst/sql/21-revenue_long.sql

@@ -1,5 +1,18 @@
+-- Revenue rows, classified by crosswalk MEMBERSHIP rather than item-code
+-- first letter (see 20-spending_long.sql for why prefixes cannot work).
+--
+-- Carries EVERY revenue subtype. Which of Census's two published concepts a
+-- query actually returns is decided per revenue_concept in R
+-- (.verb_spendrev), exactly as expenditure_concept narrows spending_long:
+--   general = own_source + federal + state + local_aid   (the default)
+--   total   = general + utility + liquor_store + insurance_trust
+-- Census defines the first by subtracting the other three from the second
+-- (manual section 4.3), so both concepts need all four families present here.
 CREATE OR REPLACE VIEW revenue_long AS
 SELECT *
 FROM long
-WHERE LEFT(item_code, 1) IN ('T', 'A', 'U', 'B', 'C', 'D')
+WHERE item_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE category_type = 'revenue'
+  )
   AND NOT is_aggregate;

inst/sql/22-spending_long_harmonized.sql

@@ -0,0 +1,16 @@
+-- Harmonized-basis twin of 20-spending_long.sql: same crosswalk-membership
+-- classification, applied to harmonized_code (the code the row is folded
+-- onto) rather than the published item_code. Safe because the harmonized
+-- space is leaf-only and every harmonized_code in the corpus is a
+-- summary_categories member (verified at fixture regen; a code the
+-- crosswalk cannot classify would be silently dropped here).
+CREATE OR REPLACE VIEW spending_long_harmonized AS
+SELECT * REPLACE (harmonized_code AS item_code)
+FROM long
+WHERE NOT is_aggregate
+  AND harmonized_code IS NOT NULL
+  AND harmonized_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE category_type = 'expenditure'
+      AND spend_subtype <> 'intergovernmental'
+  );

inst/sql/23-revenue_long_harmonized.sql

@@ -0,0 +1,12 @@
+-- Harmonized-basis twin of 21-revenue_long.sql: same crosswalk-membership
+-- classification (every revenue subtype; the concept narrows in R), applied
+-- to harmonized_code rather than the published item_code.
+CREATE OR REPLACE VIEW revenue_long_harmonized AS
+SELECT * REPLACE (harmonized_code AS item_code)
+FROM long
+WHERE NOT is_aggregate
+  AND harmonized_code IS NOT NULL
+  AND harmonized_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE category_type = 'revenue'
+  );

inst/sql/24-ig_long.sql

@@ -0,0 +1,25 @@
+-- Intergovernmental expenditure rows: crosswalk spend_subtype =
+-- 'intergovernmental' (M = to local govts, L = to state govts, Q11/Q12/Q18
+-- = state payments to school systems -- uscogdata#11, finding F-017).
+--
+-- Deliberately does NOT filter `NOT is_aggregate`, unlike spending_long. In the
+-- wide era (<= FY2011) the IG families M05/M12/M47/M89/L47/L89 are published
+-- ONLY as aggregate-flagged rows -- filtering them would hide ~70% of legacy IG
+-- dollars and make Total silently collapse to Direct. This is safe because the
+-- aggregate codes and their modern leaf components are strictly year-disjoint
+-- (M47 ends 2011 / M94 starts 2012; M89 is aggregate only <= 2011 and a leaf
+-- from 2012 alongside M91-93), so no row is ever counted twice. Same argument
+-- the pipeline's recipe joins use.
+--
+-- `L--` stays excluded: it is the IG-to-state FAMILY TOTAL and genuinely
+-- rolls up the L-NN codes, so including it would double-count. The crosswalk
+-- deliberately carries no `--` family-total codes, so membership excludes it
+-- (guarded by "the IG leg never includes the L-- family total" in
+-- tests/testthat/test-expenditure-concept.R).
+CREATE OR REPLACE VIEW ig_long AS
+SELECT *
+FROM long
+WHERE item_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE spend_subtype = 'intergovernmental'
+  );

inst/sql/25-ig_long_harmonized.sql

@@ -0,0 +1,22 @@
+-- Harmonized-basis IG rows. Uses COALESCE(harmonized_code, item_code) rather
+-- than harmonized_code alone: aggregate rows carry NO harmonized_code by
+-- construction (harmonized space is leaf-only), so a plain
+-- `harmonized_code IS NOT NULL` filter would drop every legacy IG aggregate --
+-- in the bundled fixture corpus (year 2011; 2012+ all carry a harmonized_code)
+-- that is $379,016,063k across 25,688 M rows and $2,277,458k across 19,266 L
+-- rows (`SELECT year, LEFT(item_code,1), SUM(amt), COUNT(*) FROM ig_long
+-- WHERE harmonized_code IS NULL GROUP BY 1, 2`). COALESCE keeps the one real
+-- IG collapse rule (M38 -> M36, SB012, year-disjoint 1967-2011 vs 2012+)
+-- while never dropping a row.
+--
+-- Membership is checked on the published item_code (mirroring 24-ig_long.sql)
+-- rather than the COALESCEd code: every IG harmonization target (M36) is
+-- itself an IG crosswalk member, so the two are equivalent, and item_code is
+-- the column that exists on every row.
+CREATE OR REPLACE VIEW ig_long_harmonized AS
+SELECT * REPLACE (COALESCE(harmonized_code, item_code) AS item_code)
+FROM long
+WHERE item_code IN (
+    SELECT item_code FROM summary_categories
+    WHERE spend_subtype = 'intergovernmental'
+  );

inst/sql/31-summary_categories.sql

@@ -1,3 +0,0 @@
-CREATE OR REPLACE VIEW summary_categories AS
-SELECT *
-FROM read_parquet('{url}data/summary_categories.parquet');

inst/sql/33-harmonization_map.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW harmonization_map AS
+SELECT *
+FROM read_parquet('{url}data/harmonization_map.parquet');

inst/sql/34-harmonization_recipes.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW harmonization_recipes AS
+SELECT *
+FROM read_parquet('{url}data/harmonization_recipes.parquet');

inst/sql/35-series_breaks_pq.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW series_breaks_pq AS
+SELECT *
+FROM read_parquet('{url}data/series_breaks.parquet');

inst/sql/36-representation.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW representation AS
+SELECT *
+FROM read_parquet('{url}data/representation.parquet');

inst/sql/37-code_set.sql

@@ -0,0 +1,3 @@
+CREATE OR REPLACE VIEW code_set AS
+SELECT *
+FROM read_parquet('{url}data/code_set.parquet');

inst/sql/42-spending_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW spending_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM spending_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

inst/sql/43-revenue_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW revenue_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.revenue_subtype
+FROM revenue_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

inst/sql/44-ig_annotated.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW ig_annotated AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM ig_long s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

inst/sql/45-ig_annotated_harmonized.sql

@@ -0,0 +1,16 @@
+CREATE OR REPLACE VIEW ig_annotated_harmonized AS
+SELECT
+  s.*,
+  x.gov_name       AS xwalk_gov_name,
+  x.govs_type,
+  x.type_label,
+  x.fips_state     AS xwalk_fips_state,
+  x.fips_county    AS xwalk_fips_county,
+  x.fips_place,
+  x.population_acs,
+  c.category,
+  c.category_type,
+  c.spend_subtype
+FROM ig_long_harmonized s
+LEFT JOIN canonical_fips_xwalk x USING (canonical_govid)
+LEFT JOIN summary_categories   c USING (item_code);

man/cog_find_peers.Rd

@@ -11,7 +11,8 @@ cog_find_peers(
   same_state = FALSE,
   pop_range = c(0.7, 1.3),
   is_ratio = TRUE,
-  max_peers = 10L
+  max_peers = 10L,
+  coverage = c("all", "census", "consistent")
 )
 }
 \arguments{
@@ -34,6 +35,14 @@ target's population at `year` to produce absolute bounds. If `FALSE`,
 `pop_range` is interpreted as absolute population counts.}
 
 \item{max_peers}{Integer cap on the number of peers returned.}
+
+\item{coverage}{Survey-cycle handling; see [cog_peer_compare()]. Here it
+governs the cohort VINTAGE when `year` is `NULL`: `"census"` snaps to the
+most recent census year with an observed population, so a cohort is not
+built from a sample year in which most of the candidate universe is
+absent. `"consistent"` needs a year range, which cohort selection does not
+have, so it selects like `"all"` and is carried on the result as
+`attr(x, "coverage")` for [cog_peer_compare()].}
 }
 \value{
 Tibble with columns `canonical_govid`, `gov_name`, `fips_state`,

man/cog_geographic_rollup.Rd

@@ -9,7 +9,9 @@ cog_geographic_rollup(
   category,
   years,
   per_capita = FALSE,
-  adjust_to_year = NULL
+  adjust_to_year = NULL,
+  expenditure_concept = c("primary", "direct", "total"),
+  coverage = c("all", "census", "consistent")
 )
 }
 \arguments{
@@ -27,6 +29,33 @@ population from `gov_population_yearly`. Govs with missing population
 are excluded from the result.}
 
 \item{adjust_to_year}{Integer base year for CPI-U conversion, or `NULL`.}
+
+\item{expenditure_concept}{`"primary"` (default), `"direct"`, or
+`"total"` -- see [cog_spending()] for the three concepts. `"total"` is
+refused here because combining Total across multiple layers of
+government double-counts intergovernmental transfers (a state's payment
+to a school district is the same dollar the district reports as its own
+Direct spending); `"primary"` and `"direct"` combine safely.}
+
+\item{coverage}{How to handle the Census of Governments survey cycle,
+  which is a **complete census only in years ending in 2 and 7** -- every
+  other year is a sample, and the sample varies enormously (on the bundled
+  fixture, Wisconsin's 608-city universe reports 597 governments in FY2012
+  and 112 in FY2019).
+
+  * `"all"` (default) -- every unit that reported that year. Unchanged
+    behaviour, so existing code keeps working.
+  * `"census"` -- census years only. Aborts if the requested range holds
+    none, rather than silently returning nothing.
+  * `"consistent"` -- only units reporting in *every* requested year, giving
+    a balanced panel.
+
+  Regardless of mode, `provenance$coverage` always carries per-year
+  `n_units_reporting`, `n_units_expected` and `is_census_year`, and
+  `provenance$coverage_mode` records the mode. `is_census_year` is a
+  statement about the **survey calendar**, never a claim of completeness:
+  FY1967 is a census year in which only 97 of Wisconsin's 608 cities
+  report. `n_units_reporting` is the number that tells the truth.}
 }
 \value{
 Tibble with columns `year`, `layer`, `canonical_govid`, `gov_name`,

man/cog_gov_search.Rd

@@ -32,8 +32,11 @@ the cross-vintage canonical-government registry. Operates in two modes:
 }
 \details{
 * **Utility mode** (single `name`, the original behavior): returns all
-  rows whose `gov_name` matches the regex case-insensitively, sorted by
+  rows whose `gov_name` contains `name` as a **literal, case-insensitive
-  `population_acs` descending. Useful for exploratory lookups.
+  substring**, sorted by `population_acs` descending. Useful for
+  exploratory lookups. Regex metacharacters in `name` are escaped, so a
+  government is findable by its own complete name even when that name
+  contains parentheses or a period.
 * **Basket mode** (`length(name) > 1`): resolves each input row to a
   single canonical govid and returns a tibble in input order, suitable
   for piping straight into [cog_spending()] / [cog_revenue()] /
@@ -45,7 +48,8 @@ the cross-vintage canonical-government registry. Operates in two modes:
 1. Filter `canonical_fips_xwalk` by `state` and (if non-NA) `type`.
 2. **Exact pass:** case-insensitive equality against `gov_name`.
    Single hit -> resolved. Multiple -> step 4.
-3. **Substring fallback:** case-insensitive regex against `gov_name`.
+3. **Substring fallback:** case-insensitive literal substring against
+   `gov_name` (metacharacters escaped).
    Single hit -> resolved (`match_method = "substring"`). Zero hits ->
    `status = "no_match"`. Multiple hits -> step 4.
 4. **Disambiguation:** if matches share one `govs_type`, pick the
@@ -58,7 +62,7 @@ inputs (`ambiguous` / `no_match`) appear only in the sidecar.
 }
 \examples{
 \dontrun{
-# Utility mode — exploratory regex lookup
+# Utility mode — exploratory substring lookup
 cog_gov_search("broward", state = "FL")
 
 # Basket mode — resolve a known cohort

man/cog_peer_compare.Rd

@@ -10,7 +10,9 @@ cog_peer_compare(
   category,
   years,
   per_capita = TRUE,
-  adjust_to_year = NULL
+  adjust_to_year = NULL,
+  expenditure_concept = c("primary", "direct", "total"),
+  coverage = c("all", "census", "consistent")
 )
 }
 \arguments{
@@ -27,6 +29,38 @@ cog_peer_compare(
 population.}
 
 \item{adjust_to_year}{Integer base year for CPI-U conversion or `NULL`.}
+
+\item{expenditure_concept}{`"primary"` (default), `"direct"`, or
+`"total"` -- see [cog_spending()] for the three concepts. `"total"` is
+refused here because combining Total across peer sets counts
+intergovernmental transfers twice; `"primary"` and `"direct"` combine
+safely.}
+
+\item{coverage}{How to handle the Census of Governments survey cycle,
+  which is a **complete census only in years ending in 2 and 7** -- every
+  other year is a sample, and the sample varies enormously (on the bundled
+  fixture, Wisconsin's 608-city universe reports 597 governments in FY2012
+  and 112 in FY2019).
+
+  * `"all"` (default) -- every unit that reported that year. Unchanged
+    behaviour, so existing code keeps working.
+  * `"census"` -- census years only. Aborts if the requested range holds
+    none, rather than silently returning nothing.
+  * `"consistent"` -- only units reporting in *every* requested year, giving
+    a balanced panel.
+
+  Regardless of mode, `provenance$coverage` always carries per-year
+  `n_units_reporting`, `n_units_expected` and `is_census_year`, and
+  `provenance$coverage_mode` records the mode. `is_census_year` is a
+  statement about the **survey calendar**, never a claim of completeness:
+  FY1967 is a census year in which only 97 of Wisconsin's 608 cities
+  report. `n_units_reporting` is the number that tells the truth.
+
+  The comparison target is exempt from `"consistent"` balancing -- it is the
+  subject of the comparison, not a member of the cohort -- and the
+  `summary_*` quantiles are computed AFTER the filter, so they describe the
+  cohort actually returned. `n_units_reporting` counts peers only, against
+  the cohort size: "3 of your 15 peers reported in FY2019".}
 }
 \value{
 Tibble matching [cog_spending()]'s columns, plus a `role`
@@ -37,11 +71,39 @@ Tibble matching [cog_spending()]'s columns, plus a `role`
   `attr(peers, "cohort_year")`; `NA` when `peers` was a bare character
   vector). Provenance reports `verb = "cog_peer_compare"`, `peer_count`,
   `cohort_year`, and `cohort_govids`.
+
+  **The `summary_*` rows are per-category quantiles: they are not additive.**
+  Each one is computed **within each `(year, spend_subtype,
+  category)` cell** across the peer set, so a `summary_p50` row is *the
+  median peer's value in that one category*, not *the value of the median
+  peer's total*. The median peer for Police and the median peer for Fire
+  are usually different governments, so summing `summary_*` rows across
+  categories does not give any peer's total and misstates the band it
+  appears to describe — measured at −32.7% to +251.0% across 24 years on
+  one cohort, with a sign flip at FY2012.
+
+  Facet by `role` **and** `category` (the documented use, and what the
+  rows are built for). For a genuine "median peer's total spending" line,
+  sum each peer's own categories first and take the quantile of those
+  per-government totals:
+
+  ```r
+  library(dplyr)
+  cmp |>
+    filter(role %in% c("target", "peer")) |>
+    group_by(year, role, canonical_govid) |>
+    summarise(total = sum(amt_per_capita_real, na.rm = TRUE), .groups = "drop") |>
+    filter(role == "peer") |>
+    group_by(year) |>
+    summarise(p50 = quantile(total, 0.5, na.rm = TRUE))
+  ```
 }
 \description{
 Pulls spending for the target plus a peer set (either a
 [cog_find_peers()] result or a character vector of `canonical_govid`) and
 appends peer-distribution summary rows (`summary_p25`, `summary_p50`,
 `summary_p75`) so the result can be faceted by `role` in a single ggplot
-call.
+call. Those summary rows are quantiles **within each category**, not
+quantiles of each peer's total — see the `@return` section before summing
+them.
 }

man/cog_recipes.Rd

@@ -0,0 +1,22 @@
+% Generated by roxygen2: do not edit by hand
+% Please edit documentation in R/recipes.R
+\name{cog_recipes}
+\alias{cog_recipes}
+\title{List available harmonization recipes}
+\usage{
+cog_recipes(pattern = NULL)
+}
+\arguments{
+\item{pattern}{Optional regex matched case-insensitively against
+`recipe_id` or `label`.}
+}
+\value{
+Tibble with columns `recipe_id`, `label`, `n_components`,
+  `year_min`, `year_max` (the min/max component year coverage), sorted by
+  `recipe_id`.
+}
+\description{
+Recipes are multi-code cross-vintage series (see [cog_spending()]'s
+`recipe` argument) catalogued in the corpus's `harmonization_recipes`
+table. Use this to discover valid `recipe` ids.
+}

man/cog_revenue.Rd

@@ -9,7 +9,11 @@ cog_revenue(
   years,
   category = NULL,
   per_capita = FALSE,
-  adjust_to_year = NULL
+  adjust_to_year = NULL,
+  basis = c("harmonized", "raw"),
+  recipe = NULL,
+  revenue_concept = c("general", "total"),
+  complete = FALSE
 )
 }
 \arguments{
@@ -29,12 +33,86 @@ in that year).}
 
 \item{adjust_to_year}{Integer base year for CPI-U real-dollar conversion,
 or `NULL` for nominal only.}
+
+\item{basis}{`"harmonized"` (default) sums item codes through the
+cross-vintage harmonization mapping (folding series-break-affected
+codes onto a comparable target and excluding aggregate / discontinued
+rows -- see the `harmonization` block in `cog_explain()`); `"raw"`
+reproduces the pre-Phase-R2 behavior (published item codes, no
+folding). On a corpus with `schema_version < 5` (no harmonization
+tables), `basis` silently resolves to `"raw"` when left at its default
+and the resolution is recorded in the provenance; explicitly passing
+`basis = "harmonized"` on such a corpus aborts. Ignored when `recipe`
+is set (see below).}
+
+\item{recipe}{Optional harmonization recipe id (see [cog_recipes()]) for
+multi-code cross-vintage series that a 1:1 harmonized_code mapping
+can't express (e.g. a wide-era aggregate that only splits into leaf
+codes in the modern era). Mutually exclusive with `category`. The
+result's subtype column reads `"recipe"` and `category` reads the
+recipe's label. Requires `schema_version >= 5`. A recipe query bypasses
+`basis` entirely (it joins `long` directly rather than going through
+the `*_annotated`/`*_annotated_harmonized` views), so the `basis`
+argument is ignored and the result's provenance reports
+`basis = "recipe"` with an inert `harmonization` block (`applied =
+FALSE`, pointing at the `recipe` block instead) rather than a
+possibly-misleading `"harmonized"`/`"raw"` value.}
+
+\item{revenue_concept}{Which of Census's two published revenue concepts to
+  return. Concepts are defined as sets of the crosswalk's `revenue_subtype`
+  values -- never as item-code first letters, which cannot classify
+  correctly (prefix `Y` spans revenue, expenditure and balance codes, and
+  prefix `X` does the same):
+
+  * `"general"` (default) -- Census General Revenue: `own_source` +
+    `federal` + `state` + `local_aid`. The manual defines this concept by
+    subtraction (section 4.3: *"General revenue comprises all revenue
+    except that classified as liquor store, utility, or insurance trust
+    revenue"*), so utility (`A91`-`A94`), liquor store (`A90`) and
+    insurance trust revenue are all excluded.
+  * `"total"` -- Census Total Revenue: every revenue subtype, i.e.
+    `general` plus utility, liquor store, and insurance trust revenue
+    (`Y01`/`Y02`/`Y04`/`Y11`/`Y12`/`Y51`/`Y52` and the employee-retirement
+    `X01`/`X02`/`X05`/`X08`).
+
+  The two are related by Census's own identity, `Total Revenue = General +
+  Utility + Liquor Store + Insurance Trust`.
+
+  Note that the employee-retirement (`X`) codes stop at FY2016, when those
+  systems moved out of the annual finance file into the separate Annual
+  Survey of Public Pensions, so a `"total"` series steps down at the
+  FY2016/FY2017 seam for reasons that are about collection scope rather
+  than revenue (series breaks `SB197`-`SB202`).}
+
+\item{complete}{If `TRUE`, fill the requested grid so that a cell the
+  corpus does not carry still appears, labelled with **why** it is
+  missing, and add a `value_source` column to every row:
+
+  * `"reported"` — the corpus carries this cell.
+  * `"census_zero"` — dense-source year (`<= FY2011`), cell absent:
+    Census published `$0`. `amt_nominal` is `0`.
+  * `"not_reported"` — sparse-source year (`>= FY2012`), cell absent: the
+    government did not report, and the value is unknown. `amt_nominal` is
+    `NA`, **not** `0` — writing a zero there would invent data.
+
+  The grid comes from the corpus's `code_set` table, scoped to each
+  government's own type, so a county is never filled with cells only a
+  state can report. Reported rows are passed through untouched.
+
+  Defaults to `FALSE` (the historical behaviour: absent cells simply do
+  not appear). Needs a corpus published from 2026-07-29 onward, which is
+  when `representation`/`code_set` began shipping; aborts with class
+  `uscogdata_representation_unavailable` otherwise. Not available with
+  `recipe` or with `expenditure_concept = "total"` (class
+  `uscogdata_complete_unsupported`) — neither draws its cells from
+  `code_set`.}
 }
 \value{
 Tibble with columns `year`, `canonical_govid`, `gov_name`,
   `revenue_subtype`, `category`, `amt_nominal`, optional `amt_real`,
   optional `amt_per_capita_nominal`, optional `amt_per_capita_real`,
-  optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`.
+  optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`,
+  and `value_source` when `complete = TRUE`.
 }
 \description{
 Mirror of [cog_spending()] for revenue categories. One row per

man/cog_spending.Rd

@@ -9,7 +9,11 @@ cog_spending(
   years,
   category = NULL,
   per_capita = FALSE,
-  adjust_to_year = NULL
+  adjust_to_year = NULL,
+  basis = c("harmonized", "raw"),
+  recipe = NULL,
+  expenditure_concept = c("primary", "direct", "total"),
+  complete = FALSE
 )
 }
 \arguments{
@@ -29,13 +33,104 @@ in that year).}
 
 \item{adjust_to_year}{Integer base year for CPI-U real-dollar conversion,
 or `NULL` for nominal only.}
+
+\item{basis}{`"harmonized"` (default) sums item codes through the
+cross-vintage harmonization mapping (folding series-break-affected
+codes onto a comparable target and excluding aggregate / discontinued
+rows -- see the `harmonization` block in `cog_explain()`); `"raw"`
+reproduces the pre-Phase-R2 behavior (published item codes, no
+folding). On a corpus with `schema_version < 5` (no harmonization
+tables), `basis` silently resolves to `"raw"` when left at its default
+and the resolution is recorded in the provenance; explicitly passing
+`basis = "harmonized"` on such a corpus aborts. Ignored when `recipe`
+is set (see below).}
+
+\item{recipe}{Optional harmonization recipe id (see [cog_recipes()]) for
+multi-code cross-vintage series that a 1:1 harmonized_code mapping
+can't express (e.g. a wide-era aggregate that only splits into leaf
+codes in the modern era). Mutually exclusive with `category`. The
+result's subtype column reads `"recipe"` and `category` reads the
+recipe's label. Requires `schema_version >= 5`. A recipe query bypasses
+`basis` entirely (it joins `long` directly rather than going through
+the `*_annotated`/`*_annotated_harmonized` views), so the `basis`
+argument is ignored and the result's provenance reports
+`basis = "recipe"` with an inert `harmonization` block (`applied =
+FALSE`, pointing at the `recipe` block instead) rather than a
+possibly-misleading `"harmonized"`/`"raw"` value.}
+
+\item{expenditure_concept}{Which spending concept to return. Concepts are
+  defined as sets of the crosswalk's `spend_subtype` values -- never as
+  item-code first letters, which cannot classify correctly (prefix `Y`
+  alone spans revenue, expenditure, and balance codes):
+
+  * `"primary"` (default) -- the government's own service provision:
+    `operations` + `capital` + `assistance` subtypes.
+  * `"direct"` -- Census's published Direct Expenditure: `primary` plus
+    `interest` (interest on debt) and `insurance_benefits` (insurance
+    trust benefit payments, e.g. pensions -- Census manual section
+    5.2.2.1 includes payments to retirees in Direct).
+  * `"total"` -- `direct` plus the intergovernmental leg: payments to
+    local governments (`M` codes), to the state government (`L` codes,
+    excluding the `L--` family-total rollup), and state payments to
+    school systems (`Q11`/`Q12`/`Q18`), so results gain rows with
+    `spend_subtype == "intergovernmental"`. Requires the active corpus's
+    `summary_categories` to carry M/L rows (added by cog_pipeline PR
+    #59); aborts with class `uscogdata_ig_categories_unsupported` on an
+    older corpus rather than silently under-reporting. Mutually
+    exclusive with `recipe` (a recipe already defines its own component
+    codes).
+
+  **Do not sum `"total"` results across levels of government** (e.g.
+  state + county + city): a state's `M12` payment to a school district is
+  the same dollar the district reports as its own direct `E12`, so
+  summing both double-counts it. This matters in particular with
+  [cog_geographic_rollup()], which sums across exactly that kind of
+  multi-layer government set.
+
+  In the legacy wide era (<= FY2011), some functions are published ONLY
+  as an aggregate-flagged family total (e.g. Corrections' `E04`/`E05`
+  split), which the Direct leg excludes by construction but the IG leg
+  deliberately keeps (see `inst/sql/24-ig_long.sql`). For a `"total"`
+  query, any (year, category) where this leaves intergovernmental rows
+  with NO Direct counterpart is flagged: the affected rows' `notes`
+  name the harmonization recipe that recovers the missing Direct
+  component (when one exists), and
+  `provenance$expenditure_concept_direct_suppressed` is `TRUE` -- the
+  figure in those rows is the intergovernmental leg alone, not Direct +
+  IG.}
+
+\item{complete}{If `TRUE`, fill the requested grid so that a cell the
+  corpus does not carry still appears, labelled with **why** it is
+  missing, and add a `value_source` column to every row:
+
+  * `"reported"` — the corpus carries this cell.
+  * `"census_zero"` — dense-source year (`<= FY2011`), cell absent:
+    Census published `$0`. `amt_nominal` is `0`.
+  * `"not_reported"` — sparse-source year (`>= FY2012`), cell absent: the
+    government did not report, and the value is unknown. `amt_nominal` is
+    `NA`, **not** `0` — writing a zero there would invent data.
+
+  The grid comes from the corpus's `code_set` table, scoped to each
+  government's own type, so a county is never filled with cells only a
+  state can report. Reported rows are passed through untouched.
+
+  Defaults to `FALSE` (the historical behaviour: absent cells simply do
+  not appear). Needs a corpus published from 2026-07-29 onward, which is
+  when `representation`/`code_set` began shipping; aborts with class
+  `uscogdata_representation_unavailable` otherwise. Not available with
+  `recipe` or with `expenditure_concept = "total"` (class
+  `uscogdata_complete_unsupported`) — neither draws its cells from
+  `code_set`.}
 }
 \value{
 Tibble with columns `year`, `canonical_govid`, `gov_name`,
   `spend_subtype`, `category`, `amt_nominal`, optional `amt_real`,
   optional `amt_per_capita_nominal`, optional `amt_per_capita_real`,
-  optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`.
+  optional `pop_source`, `codes_included`, `aggregate_fallback`, `notes`,
-  Carries a `provenance` attribute matching `inst/schemas/provenance-v1.json`.
+  and `value_source` when `complete = TRUE`.
+  Carries a `provenance` attribute matching `inst/schemas/provenance-v1.json`,
+  whose `completion` block reports `applied`, `rows_filled`, and the
+  per-year `absence_means` rule that was applied.
 }
 \description{
 One row per `(year, canonical_govid, spend_subtype, category)`. Amounts are

tests/testthat/helper-fixture.R

@@ -6,6 +6,33 @@ fixture_corpus_path <- function() {
   if (nzchar(p)) paste0(p, "/") else ""
 }
 
+# Path to a file in the SOURCE tree (README.md, man/*.Rd, vignettes/*.Rmd),
+# or "" when it isn't there.
+#
+# Tests that assert on documentation content have to read the sources, and the
+# sources only exist when the suite runs from a checkout. Under R CMD check the
+# suite runs from the INSTALLED package, where man/ and vignettes/ are not
+# shipped and `../../README.md` does not resolve -- so those tests must skip
+# rather than error. CI runs testthat::test_local() from the checkout BEFORE
+# rcmdcheck, so the assertions are still enforced on every push; this only
+# stops them from failing a context that structurally cannot satisfy them.
+source_tree_path <- function(...) {
+  p <- testthat::test_path("..", "..", ...)
+  if (file.exists(p)) p else ""
+}
+
+# Skip unless every named source file is present (see source_tree_path()).
+skip_if_no_source_tree <- function(...) {
+  paths <- vapply(list(...), function(rel) do.call(source_tree_path, as.list(rel)),
+                  character(1))
+  missing <- vapply(paths, function(p) !nzchar(p), logical(1))
+  testthat::skip_if(
+    any(missing),
+    "package source tree not available (running against the installed package)"
+  )
+  invisible(paths)
+}
+
 # Skip a test if no corpus is reachable (bundled fixture or explicit remote URL).
 skip_if_no_corpus <- function() {
   p <- fixture_corpus_path()
@@ -26,3 +53,104 @@ with_fixture_corpus <- function(code) {
   }, add = TRUE)
   force(code)
 }
+
+# Copy the bundled fixture to a temp dir with manifest.json's schema_version
+# patched to `version`, then run `code` against it with a clean session
+# (mirrors with_fixture_corpus()). Used to exercise the v4/v5 dual-accept
+# path without a second physical fixture tree: a real v4 corpus has no
+# harmonization_map/harmonization_recipes/series_breaks parquet files, but
+# .register_views() only *reads* those when schema_version >= 5 (see
+# R/views.R), so a doctored copy of the (v5) bundled fixture with the
+# manifest's schema_version knocked down to 4 is a faithful stand-in.
+with_doctored_schema_version <- function(version, code) {
+  src <- fixture_corpus_path()
+  tmp <- withr::local_tempdir(.local_envir = parent.frame())
+  file.copy(list.files(src, full.names = TRUE), tmp, recursive = TRUE)
+
+  manifest_path <- file.path(tmp, "manifest.json")
+  m <- jsonlite::fromJSON(manifest_path, simplifyVector = FALSE)
+  m$schema_version <- as.integer(version)
+  writeLines(
+    jsonlite::toJSON(m, auto_unbox = TRUE, pretty = TRUE, null = "null"),
+    manifest_path
+  )
+
+  old_url <- Sys.getenv("USCOGDATA_URL", unset = NA)
+  uscogdata:::cog_close()
+  Sys.setenv(USCOGDATA_URL = paste0(tmp, "/"))
+  on.exit({
+    uscogdata:::cog_close()
+    if (is.na(old_url)) Sys.unsetenv("USCOGDATA_URL") else Sys.setenv(USCOGDATA_URL = old_url)
+  }, add = TRUE)
+  force(code)
+}
+
+# Copy the bundled fixture to a temp dir with representation.parquet and
+# code_set.parquet removed (and dropped from the manifest's metadata list),
+# then run `code` against it. Models a corpus published BEFORE sparsification:
+# schema_version is left alone deliberately, because it was never bumped for
+# that change -- the pre-sparsification fixture this package shipped until
+# 2026-07-30 was schema v6 and carried neither table. Presence in the manifest
+# is therefore the only honest signal, and this helper is what proves the
+# package keys off it rather than off the version number.
+with_corpus_missing_representation <- function(code) {
+  src <- fixture_corpus_path()
+  tmp <- withr::local_tempdir(.local_envir = parent.frame())
+  file.copy(list.files(src, full.names = TRUE), tmp, recursive = TRUE)
+
+  dropped <- c("representation.parquet", "code_set.parquet")
+  file.remove(file.path(tmp, "data", dropped))
+
+  manifest_path <- file.path(tmp, "manifest.json")
+  m <- jsonlite::fromJSON(manifest_path, simplifyVector = FALSE)
+  m$files$metadata <- Filter(
+    function(f) !basename(f$path) %in% dropped, m$files$metadata
+  )
+  writeLines(
+    jsonlite::toJSON(m, auto_unbox = TRUE, pretty = TRUE, null = "null"),
+    manifest_path
+  )
+
+  old_url <- Sys.getenv("USCOGDATA_URL", unset = NA)
+  uscogdata:::cog_close()
+  Sys.setenv(USCOGDATA_URL = paste0(tmp, "/"))
+  on.exit({
+    uscogdata:::cog_close()
+    if (is.na(old_url)) Sys.unsetenv("USCOGDATA_URL") else Sys.setenv(USCOGDATA_URL = old_url)
+  }, add = TRUE)
+  force(code)
+}
+
+# Copy the bundled fixture to a temp dir with summary_categories.parquet
+# rewritten to drop every M/L (intergovernmental) row, then run `code`
+# against it with a clean session (mirrors with_fixture_corpus()/
+# with_doctored_schema_version()). Models a real pre-cog_pipeline-PR#59
+# corpus: the 66 M/L category rows shipped with NO schema_version bump (see
+# C2 in the expenditure-concept review), so schema_version is left
+# untouched here -- only the category data itself is rolled back.
+with_corpus_missing_ig_categories <- function(code) {
+  src <- fixture_corpus_path()
+  tmp <- withr::local_tempdir(.local_envir = parent.frame())
+  file.copy(list.files(src, full.names = TRUE), tmp, recursive = TRUE)
+
+  cats_path <- file.path(tmp, "data", "summary_categories.parquet")
+  filtered_path <- file.path(tmp, "data", "summary_categories_filtered.parquet")
+  write_con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(write_con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(write_con, sprintf(
+    "COPY (SELECT * FROM read_parquet(%s) WHERE LEFT(item_code, 1) NOT IN ('M', 'L'))
+     TO %s (FORMAT PARQUET)",
+    uscogdata:::.sql_lit_chr(cats_path), uscogdata:::.sql_lit_chr(filtered_path)
+  ))
+  file.remove(cats_path)
+  file.rename(filtered_path, cats_path)
+
+  old_url <- Sys.getenv("USCOGDATA_URL", unset = NA)
+  uscogdata:::cog_close()
+  Sys.setenv(USCOGDATA_URL = paste0(tmp, "/"))
+  on.exit({
+    uscogdata:::cog_close()
+    if (is.na(old_url)) Sys.unsetenv("USCOGDATA_URL") else Sys.setenv(USCOGDATA_URL = old_url)
+  }, add = TRUE)
+  force(code)
+}

tests/testthat/helper-walkthrough-raw.R

@@ -0,0 +1,44 @@
+# Helper for the Madison-walkthrough finding tests (uscogdata #11-#16).
+#
+# Those tests all assert something about what a `cog_*` verb includes or
+# excludes. The expected amounts must therefore come from the RAW corpus, never
+# from the verb under test: verifying an absence through the filter that creates
+# it proves nothing. `wt_raw_*()` opens its own DuckDB connection straight onto
+# the corpus's `long` parquet partitions, bypassing uscogdata's SQL views (and
+# therefore its `flow_prefixes` filtering) entirely.
+
+wt_corpus_glob <- function() {
+  url <- Sys.getenv("USCOGDATA_URL")
+  if (!nzchar(url)) testthat::skip("USCOGDATA_URL is not set")
+  paste0(sub("/$", "", url), "/data/long/**/*.parquet")
+}
+
+wt_raw_query <- function(sql) {
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  DBI::dbGetQuery(con, sql)
+}
+
+# Sum of `amt` (in $1,000s, as the corpus stores it) for one government-year,
+# restricted either to an explicit set of item codes or to a set of first-letter
+# prefixes. Aggregate rows are excluded, matching every published verb.
+wt_raw_amt <- function(govid, year, codes = NULL, prefixes = NULL) {
+  stopifnot(xor(is.null(codes), is.null(prefixes)))
+  filter_sql <- if (!is.null(codes)) {
+    paste0("item_code IN (", paste0("'", codes, "'", collapse = ", "), ")")
+  } else {
+    paste0("LEFT(item_code, 1) IN (", paste0("'", prefixes, "'", collapse = ", "), ")")
+  }
+  out <- wt_raw_query(paste0(
+    "SELECT COALESCE(SUM(amt), 0) AS amt FROM read_parquet('", wt_corpus_glob(), "') ",
+    "WHERE canonical_govid = '", govid, "' AND year = ", year,
+    " AND NOT is_aggregate AND ", filter_sql
+  ))
+  out$amt[[1]]
+}
+
+# The item codes a verb reports having summed, flattened out of the
+# comma-separated `codes_included` column.
+wt_codes_included <- function(df) {
+  sort(unique(trimws(unlist(strsplit(stats::na.omit(df$codes_included), ",")))))
+}

tests/testthat/test-amount-units-documented.R

@@ -0,0 +1,52 @@
+# Madison walkthrough audit -- finding F-004. Tracked as uscogdata#15.
+# See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# The raw Census files report thousands of dollars; this package multiplies by
+# 1000 and returns full US dollars. That is the friendlier choice and is not
+# wrong -- but cog_explorer's CLAUDE.md states "All raw `amt` values are in
+# $1,000s", so a reader who applies that rule to amt_nominal overstates every
+# figure by 1000x, and gets a plausible-looking number rather than an obvious
+# error. The audit rates this the highest-consequence definitional gap it found.
+#
+# Deliberately NOT asserted here: man/cog_spending.Rd and man/cog_revenue.Rd,
+# which ALREADY carry the statement in their @return sections (verified
+# 2026-07-29), as does cog-api's data-dictionary.md (since 2b71b41). The gap is
+# in the surfaces a reader meets first and in cog_explorer's own conventions
+# doc -- see uscogdata#15 for the full surface-by-surface table and for the two
+# secondary tasks (cog_explorer/CLAUDE.md, which has no git remote, and
+# cog-api's llms.txt, which is silent on units).
+
+test_that("returned amounts are documented as full US dollars where readers meet the package", {
+
+  # README and vignettes ship only in the source tree, not in the installed
+  # package, so these assertions cannot run under R CMD check -- CI's earlier
+  # testthat::test_local() step is what enforces them. See
+  # skip_if_no_source_tree() in helper-fixture.R.
+  docs <- skip_if_no_source_tree(
+    "README.md",
+    c("vignettes", "total-spending.Rmd"),
+    c("vignettes", "population-denominators.Rmd")
+  )
+
+  says_units <- function(path) {
+    txt <- paste(readLines(path, warn = FALSE), collapse = " ")
+    grepl("full US dollars|full U\\.S\\. dollars", txt, ignore.case = TRUE) &&
+      grepl("\\$1,000s|thousands of dollars", txt, ignore.case = TRUE)
+  }
+
+  for (path in docs) expect_true(says_units(path))
+
+  # Pin the documented claim to the actual behaviour, so the two cannot drift.
+  # The expected raw amount is read straight from the corpus's parquet
+  # partitions -- never through cog_spending(), which is the thing being
+  # described. Madison FY2020: E/F/G = 623,347 ($1,000s) -> $623,347,000.
+  raw_thousands <- wt_raw_amt("552025209777", 2020L, prefixes = c("E", "F", "G"))
+  expect_equal(raw_thousands, 623347)
+
+  returned <- cog_spending(govid = "552025209777", years = 2020L)
+  expect_equal(sum(returned$amt_nominal), raw_thousands * 1000)
+
+  units <- attr(returned, "provenance")$transformations$units_conversion
+  expect_true(units$applied)
+  expect_equal(units$multiplier, 1000)
+})

tests/testthat/test-categories.R

@@ -8,22 +8,55 @@ test_that("cog_categories returns all categories grouped by subtype", {
   expect_gt(nrow(r), 10L)
   # corpus preserves Census-native "expenditure" vocabulary; the API takes
   # "spending" as a friendlier alias.
-  expect_setequal(unique(r$category_type), c("expenditure", "revenue"))
+  #
+  # `balance` joined as a third category_type with the cash-and-security
+  # holding codes (pipeline#76). `cog_categories()` is a CATALOGUE verb, not a
+  # money verb, so it surfaces every category_type the corpus carries -- the
+  # stock/flow guard belongs on cog_spending()/cog_revenue(), which must never
+  # return a balance row.
+  expect_setequal(unique(r$category_type),
+                  c("expenditure", "revenue", "balance"))
 })
 
 test_that("cog_categories(type = 'spending') returns only expenditure rows", {
   skip_if_no_corpus()
   r <- cog_categories(type = "spending")
   expect_true(all(r$category_type == "expenditure"))
-  expect_true(all(r$subtype %in% c("operations", "capital")))
+  # "assistance" (the J-prefix aid/benefit codes) joined the vocabulary with
+  # the crosswalk completion in cog_pipeline#60/#65 -- every flow code
+  # carrying dollars now maps to a category.
+  # `interest` (I89, I91-I94) and `insurance_benefits` (Y05/Y06/Y14/Y53)
+  # joined with the I/Q/Y flow batch -- the last two characters of Census's
+  # expenditure taxonomy. `interest` is what makes the three-concept model
+  # computable: primary = direct minus debt service.
+  expect_true(all(r$subtype %in%
+                  c("operations", "capital", "intergovernmental", "assistance",
+                    "interest", "insurance_benefits")))
+})
+
+test_that("cog_categories surfaces the intergovernmental spending subtype", {
+  skip_if_no_corpus()
+  r <- cog_categories(type = "spending")
+  expect_true("intergovernmental" %in% r$subtype)
+  # IG rows reuse the existing functional categories -- they add a subtype,
+  # not new category values.
+  ig_cats     <- sort(unique(r$category[r$subtype == "intergovernmental"]))
+  direct_cats <- sort(unique(r$category[r$subtype != "intergovernmental"]))
+  expect_true(all(ig_cats %in% c(direct_cats, "Other Education")))
 })
 
 test_that("cog_categories(type = 'revenue') returns only revenue rows", {
   skip_if_no_corpus()
   r <- cog_categories(type = "revenue")
   expect_true(all(r$category_type == "revenue"))
+  # The four non-general subtypes are deliberately NOT own_source: Census's
+  # General Revenue excludes insurance trust (Y01 alone is $1.31T corpus-wide,
+  # plus the employee-retirement X codes), utility (A91-A94) and liquor store
+  # (A90) revenue by definition, which is what makes both of its published
+  # revenue concepts computable -- see `revenue_concept` in `?cog_revenue`.
   expect_true(all(r$subtype %in%
-                  c("own_source", "federal", "state", "local_aid")))
+                  c("own_source", "federal", "state", "local_aid",
+                    "insurance_trust", "utility", "liquor_store")))
 })
 
 test_that("cog_categories(pattern = ...) filters case-insensitively", {

tests/testthat/test-complete.R

@@ -0,0 +1,193 @@
+# tests/testthat/test-complete.R
+#
+# uscogdata#18. The published corpus no longer stores the wide era's explicit
+# zeros (cog_pipeline#64, series break SB194), so absence means two different
+# things:
+#
+#   <= FY2011 (dense_source) : cell absent => Census published $0
+#   >= FY2012 (sparse_source): cell absent => not reported, unknown
+#
+# `complete = TRUE` fills the requested grid from `code_set` and stamps every
+# row's `value_source` so the two are distinguishable. Expected row sets here
+# are built from the corpus parquet directly, never from the verb under test --
+# verifying what a filter does through that same filter proves nothing.
+
+# The (subtype, category) cells that SHOULD exist for one government-year:
+# every code in force for that government's type, mapped through
+# summary_categories, matching the verb's crosswalk subtype scope (the
+# default concept, `primary`, is operations/capital/assistance -- see
+# uscogdata#11) and excluding aggregate-flagged codes (which
+# spending_long/revenue_long drop).
+raw_expected_cells <- function(govid, year, subtypes, subtype_col) {
+  fx <- sub("/$", "", Sys.getenv("USCOGDATA_URL"))
+  q <- function(f) sprintf("read_parquet('%s/data/%s')", fx, f)
+  wt_raw_query(sprintf(
+    "SELECT DISTINCT c.%s AS subtype, c.category
+     FROM %s cs
+     JOIN %s x ON x.govs_type = cs.type
+     JOIN %s c ON c.item_code = cs.item_code
+     WHERE x.canonical_govid = '%s'
+       AND cs.year = %d
+       AND NOT cs.is_aggregate
+       AND c.category IS NOT NULL
+       AND c.%s IN (%s)",
+    subtype_col, q("code_set.parquet"), q("canonical_fips_xwalk.parquet"),
+    q("summary_categories.parquet"), govid, year,
+    subtype_col, paste0("'", subtypes, "'", collapse = ",")
+  ))
+}
+
+# The default expenditure concept's subtype scope, mirrored from
+# R/spending.R's .spend_subtypes_primary.
+primary_subtypes <- c("operations", "capital", "assistance")
+
+test_that("complete = FALSE is the default and changes nothing", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    plain <- cog_spending("121011212191", 2011L)
+    explicit <- cog_spending("121011212191", 2011L, complete = FALSE)
+    expect_equal(nrow(plain), nrow(explicit))
+    expect_false("value_source" %in% names(plain))
+  })
+})
+
+test_that("complete = TRUE round-trips a dense-source year to the pre-sparsification cells", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # FY2011 is dense_source: before sparsification this government carried a
+    # row for every code in force, most of them $0. complete = TRUE must
+    # reproduce that cell set exactly.
+    r <- cog_spending("121011212191", 2011L, complete = TRUE)
+    expected <- raw_expected_cells("121011212191", 2011L,
+                                   primary_subtypes, "spend_subtype")
+
+    key <- function(sub, cat) paste(sub, cat, sep = "|")
+    expect_setequal(key(r$spend_subtype, r$category),
+                    key(expected$subtype, expected$category))
+    expect_gt(nrow(expected), 0L)
+
+    # Every filled cell in a dense-source year is a Census-published $0 --
+    # never "unknown", which is what the modern era's absences mean.
+    expect_setequal(unique(r$value_source), c("reported", "census_zero"))
+    expect_true(all(r$amt_nominal[r$value_source == "census_zero"] == 0))
+    expect_true(all(r$amt_nominal[r$value_source == "reported"] != 0))
+  })
+})
+
+test_that("complete = TRUE preserves the reported rows and their amounts exactly", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    plain <- cog_spending("121011212191", 2011L)
+    full  <- cog_spending("121011212191", 2011L, complete = TRUE)
+
+    # Filling adds rows; it must never alter or drop one.
+    expect_gt(nrow(full), nrow(plain))
+    reported <- full[full$value_source == "reported", ]
+    expect_equal(nrow(reported), nrow(plain))
+    expect_equal(sum(reported$amt_nominal), sum(plain$amt_nominal))
+    # ... and the total is unchanged, because every added cell is $0.
+    expect_equal(sum(full$amt_nominal, na.rm = TRUE), sum(plain$amt_nominal))
+  })
+})
+
+test_that("a sparse-source year's absences are unknown, not zero", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # FY2019 is sparse_source: an absent cell means the government did not
+    # report, which is NOT a zero. Filling those with 0 would invent data --
+    # the exact error the representation contract exists to prevent.
+    r <- cog_spending("121011212191", 2019L, complete = TRUE)
+    filled <- r[r$value_source != "reported", ]
+    expect_gt(nrow(filled), 0L)
+    expect_true(all(filled$value_source == "not_reported"))
+    expect_true(all(is.na(filled$amt_nominal)))
+    expect_false(any(r$value_source == "census_zero"))
+  })
+})
+
+test_that("the fill is scoped to each government's own type", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # Filling against the union of all types would invent cells for codes a
+    # county can never report. Every filled category must be one that
+    # code_set puts in force for type 1 (county) specifically.
+    r <- cog_spending("121011212191", 2011L, complete = TRUE)
+    county_cells <- raw_expected_cells("121011212191", 2011L,
+                                       primary_subtypes, "spend_subtype")
+    expect_true(all(r$category %in% county_cells$category))
+  })
+})
+
+test_that("complete = TRUE respects the category filter", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2011L, category = "Police",
+                      complete = TRUE)
+    expect_true(all(r$category == "Police"))
+    expect_true("value_source" %in% names(r))
+  })
+})
+
+test_that("cog_revenue() completes on its own flow", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_revenue("121011212191", 2011L, complete = TRUE)
+    expected <- raw_expected_cells("121011212191", 2011L,
+                                   c("own_source", "federal", "state", "local_aid"),
+                                   "revenue_subtype")
+    key <- function(sub, cat) paste(sub, cat, sep = "|")
+    expect_setequal(key(r$revenue_subtype, r$category),
+                    key(expected$subtype, expected$category))
+    expect_setequal(unique(r$value_source), c("reported", "census_zero"))
+  })
+})
+
+test_that("provenance records the completion and its absence rule", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    prov <- attr(cog_spending("121011212191", 2011L, complete = TRUE),
+                 "provenance")
+    expect_true(prov$completion$applied)
+    expect_equal(prov$completion$absence_means$`2011`, "census_zero")
+    expect_gt(prov$completion$rows_filled, 0L)
+
+    off <- attr(cog_spending("121011212191", 2011L), "provenance")
+    expect_false(off$completion$applied)
+    expect_equal(off$completion$rows_filled, 0L)
+  })
+})
+
+test_that("complete = TRUE is refused where the fill would be guesswork", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # A recipe defines its own component codes and does not go through
+    # summary_categories at all, so there is no grid to fill from.
+    expect_error(
+      cog_spending("121011212191", 2011L, recipe = "corrections_combined",
+                   complete = TRUE),
+      class = "uscogdata_complete_unsupported"
+    )
+    # The intergovernmental leg keeps aggregate rows by design
+    # (inst/sql/24-ig_long.sql), so its grid is not code_set's grid.
+    expect_error(
+      cog_spending("121011212191", 2011L, expenditure_concept = "total",
+                   complete = TRUE),
+      class = "uscogdata_complete_unsupported"
+    )
+  })
+})
+
+test_that("complete = TRUE aborts on a corpus with no representation contract", {
+  skip_if_no_corpus()
+  # A corpus published before sparsification carries neither table, so there
+  # is nothing to fill from and no rule saying what an absence means. That
+  # must abort rather than guess.
+  with_corpus_missing_representation({
+    expect_error(
+      cog_spending("121011212191", 2011L, complete = TRUE),
+      class = "uscogdata_representation_unavailable"
+    )
+    # ... while an ordinary query on the same corpus still works.
+    expect_gt(nrow(cog_spending("121011212191", 2011L)), 0L)
+  })
+})

tests/testthat/test-config.R

@@ -26,3 +26,41 @@ test_that(".resolve_cache_dir falls back to R_user_dir", {
     })
   })
 })
+
+# ---------------------------------------------------------------------------
+# Trailing-slash normalization (uscogdata #3 follow-up).
+#
+# EVERY consumer builds paths by concatenation: paste0(url, "manifest.json")
+# (manifest.R), paste0(url, e$path) (mirror.R), and the parquet glob in
+# views.R. mirror.R:104 even comments 'url ends in "/"' -- an assumption the
+# package documents and relies on but never enforced.
+#
+# A URL missing its trailing slash therefore fails SILENTLY and confusingly:
+#   HTTPS -> ".../downloadmanifest.json" -> the host answers with an HTML 404
+#            page -> the jsonlite lexical error that issue #3 reported;
+#   local -> ".../corpusdata/long/**/*.parquet" -> DuckDB "No files found".
+# Neither message points at the real cause. Normalize once, at resolution.
+# ---------------------------------------------------------------------------
+
+test_that(".resolve_url appends a missing trailing slash", {
+  withr::local_envvar(USCOGDATA_URL = "https://example.org/s/TOKEN/download")
+  expect_equal(.resolve_url(), "https://example.org/s/TOKEN/download/")
+})
+
+test_that(".resolve_url leaves an existing trailing slash alone", {
+  withr::local_envvar(USCOGDATA_URL = "https://example.org/s/TOKEN/download/")
+  expect_equal(.resolve_url(), "https://example.org/s/TOKEN/download/")
+})
+
+test_that(".resolve_url normalizes a local path without a trailing slash", {
+  withr::local_envvar(USCOGDATA_URL = "/tmp/corpus")
+  expect_equal(.resolve_url(), "/tmp/corpus/")
+})
+
+test_that(".resolve_url does not invent a slash for an empty setting", {
+  # An unset/empty URL must stay empty so the "not configured" guard in
+  # manifest.R still fires, rather than degrading into a bare "/" root.
+  withr::local_envvar(USCOGDATA_URL = "")
+  withr::local_options(uscogdata.url = "")
+  expect_equal(.resolve_url(), "")
+})

tests/testthat/test-corpus-breaks.R

@@ -0,0 +1,94 @@
+# tests/testthat/test-corpus-breaks.R
+#
+# uscogdata#19. Four catalogued series breaks carry fin_code = "ALL" -- they
+# are caveats about the corpus itself rather than about one item code:
+#
+#   SB085  1977  dollar precision across the 1976/1977 boundary
+#   SB087  2002  imputation exclusion FY2002-2006
+#   SB194  2012  dense -> sparse representation change
+#   SB086  2017  government ID scheme change
+#
+# .build_series_break_refs() matches `fin_code IN (<codes in the result>)`,
+# and no row's item_code is ever the literal "ALL", so none of them could
+# ever reach a user. They now travel in their own provenance field,
+# `corpus_break_refs`, which keeps them distinguishable from the
+# code-specific `series_break_refs` (an ALL caveat qualifies the whole
+# result, not one series).
+
+test_that("corpus_break_refs surfaces an ALL-scoped break the year range spans", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # SB194 sits at FY2012 -- the dense/sparse boundary. A query spanning
+    # 2011 -> 2012 straddles it, and this is the case cog_pipeline#64's
+    # DoD 4 intended to reach users.
+    r <- cog_spending("121011212191", 2011:2012, "Police")
+    prov <- attr(r, "provenance")
+    expect_true("SB194" %in% prov$corpus_break_refs)
+  })
+})
+
+test_that("corpus_break_refs stays empty when no ALL break falls in the range", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # 2019-2020 spans no catalogued corpus-wide break.
+    r <- cog_spending("121011212191", 2019:2020, "Police")
+    expect_equal(attr(r, "provenance")$corpus_break_refs, character(0))
+  })
+})
+
+test_that("corpus_break_refs and series_break_refs stay disjoint", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2011:2012, "Police")
+    prov <- attr(r, "provenance")
+    expect_type(prov$series_break_refs, "character")
+    expect_type(prov$corpus_break_refs, "character")
+    # An ALL caveat must never masquerade as a break in a specific series.
+    expect_length(intersect(prov$series_break_refs, prov$corpus_break_refs), 0L)
+    expect_false("SB194" %in% prov$series_break_refs)
+  })
+})
+
+test_that(".build_corpus_break_refs matches on the break_year window alone", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+
+  # SB085's boundary is 1976/1977, outside the fixture's partitions -- the
+  # series_breaks table is a full cross-vintage registry, so the matching
+  # logic is testable there even though no long partition covers it.
+  expect_true("SB085" %in% uscogdata:::.build_corpus_break_refs(
+    con, years = 1975:1980, schema_version = 6L
+  ))
+  # ... and does not fire for a range that misses it, unlike a filter keyed
+  # on the era rather than the boundary.
+  expect_false("SB085" %in% uscogdata:::.build_corpus_break_refs(
+    con, years = 1978:1980, schema_version = 6L
+  ))
+
+  # Unlike code-specific refs, these do not depend on which codes a result
+  # happens to contain -- that dependency is the whole defect.
+  expect_setequal(
+    uscogdata:::.build_corpus_break_refs(con, years = 2001:2003, schema_version = 6L),
+    "SB087"
+  )
+
+  # Gated on schema_version >= 5: series_breaks_pq is not registered below it.
+  expect_equal(
+    uscogdata:::.build_corpus_break_refs(con, years = 2011:2012, schema_version = 4L),
+    character(0)
+  )
+})
+
+test_that("cog_explain() prints corpus-wide caveats under their own heading", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2011:2012, "Police")
+    out <- paste(c(
+      capture.output(cog_explain(r)),
+      capture.output(cog_explain(r), type = "message")
+    ), collapse = "\n")
+    expect_match(out, "Corpus-wide caveats", fixed = TRUE)
+    expect_match(out, "SB194", fixed = TRUE)
+  })
+})

tests/testthat/test-coverage-disclosure.R

@@ -0,0 +1,103 @@
+# Madison walkthrough audit -- findings F-020 and F-023. Tracked as uscogdata#13.
+# See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# The owner's settled design (2026-07-28): a `coverage` argument on
+# cog_geographic_rollup(), cog_find_peers()/cog_peer_compare() and their
+# cog-api equivalents --
+#   "all"        every unit that reported that year (today's behaviour, DEFAULT)
+#   "census"     census years only (years ending 2 or 7)
+#   "consistent" only units reporting in every requested year (balanced panel)
+# -- PLUS always-on coverage metadata on every result regardless of mode:
+# n_units_reporting, n_units_expected, is_census_year.
+#
+# Motivating principle: using these verbs correctly must not require the user to
+# know that the Census of Governments is a complete census only in years ending
+# in 2 and 7.
+#
+# The helper below accepts that metadata either as columns on the returned
+# tibble or as a per-year table in provenance$coverage -- the design fixes the
+# three field names and that they reach the caller, not the container.
+
+wt_coverage <- function(x) {
+  prov <- attr(x, "provenance")
+  cov <- prov$coverage
+  if (is.null(cov)) {
+    needed <- c("year", "n_units_reporting", "n_units_expected", "is_census_year")
+    expect_true(all(needed %in% names(x)))
+    cov <- unique(x[, needed])
+  }
+  cov[order(cov$year), ]
+}
+
+test_that("multi-government aggregates disclose reporting coverage on every result", {
+
+  # -- F-020: geographic rollups -------------------------------------------
+  # Wisconsin's city/village universe is 608 governments. On the bundled
+  # fixture, FY2012 (a census year) has 597 of them reporting while FY2019 and
+  # FY2020 (sample years) have 112 and 114 -- an 18%-98% swing that today's
+  # return value says nothing about. Counts cross-checked against the raw
+  # corpus, not through cog_geographic_rollup(), which is under test.
+  wi <- cog_gov_search(name = NULL, state = "WI", type = "city")
+  expect_equal(nrow(wi), 608L)
+
+  roll <- cog_geographic_rollup(govids = list(city = wi$canonical_govid),
+                                category = NULL, years = c(2011L, 2012L, 2019L, 2020L))
+  cov <- wt_coverage(roll)
+
+  expect_equal(cov$n_units_expected, rep(608L, 4L))
+  expect_equal(cov$n_units_reporting, c(152L, 597L, 112L, 114L))
+  expect_equal(cov$is_census_year, c(FALSE, TRUE, FALSE, FALSE))
+
+  # Cross-check against the raw partitions, scoped to the SAME universe the
+  # rollup was given -- the 608 govids above. Scoping instead on the long
+  # table's own `type`/`fips_state` asks a different question and answers 595:
+  # VERNON VILLAGE and WAUKESHA VILLAGE carry type = 3 there (their as-of-year
+  # identity, when they were townships) while the xwalk lists them as
+  # govs_type = 2 (their present identity, as villages). Schema v6 made the
+  # long table's geography present-harmonized and moved as-of-year to the
+  # *_asof columns, but `type` still reads as-of-year -- see .validate_schema()
+  # in R/manifest.R. n_units_reporting counts against the requested universe,
+  # so 597 is the number that answers "how many of the governments I asked
+  # about reported".
+  raw_2012 <- wt_raw_query(paste0(
+    "SELECT COUNT(DISTINCT canonical_govid) n FROM read_parquet('", wt_corpus_glob(), "') ",
+    "WHERE year = 2012 AND LEFT(item_code, 1) IN ('E','F','G') AND NOT is_aggregate ",
+    "AND canonical_govid IN (",
+    paste0("'", wi$canonical_govid, "'", collapse = ","), ")"))
+  expect_equal(cov$n_units_reporting[cov$year == 2012], as.integer(raw_2012$n[[1]]))
+
+  # -- F-023: peer cohorts --------------------------------------------------
+  # CHILTON CITY, WI (ACS population 4,017): a 15-peer cohort fixed at FY2012
+  # reports 15 of 15 in FY2012 and only 3 of 15 in FY2019 and FY2020. Nothing
+  # in cog_peer_compare()'s return distinguishes those years today.
+  chilton <- "552015177095"
+  peers <- cog_find_peers(chilton, year = 2012L, max_peers = 15L)
+  expect_equal(nrow(peers), 15L)
+
+  cmp <- cog_peer_compare(target_govid = chilton, peers = peers, category = NULL,
+                          years = c(2012L, 2019L, 2020L), per_capita = TRUE)
+  cov_peers <- wt_coverage(cmp)
+  expect_equal(cov_peers$n_units_expected, rep(15L, 3L))
+  expect_equal(cov_peers$n_units_reporting, c(15L, 3L, 3L))
+  expect_equal(cov_peers$is_census_year, c(TRUE, FALSE, FALSE))
+
+  # -- the three coverage modes --------------------------------------------
+  expect_equal(attr(cog_peer_compare(target_govid = chilton, peers = peers,
+                                     category = NULL, years = c(2012L, 2019L, 2020L),
+                                     per_capita = TRUE),
+                    "provenance")$coverage_mode, "all")     # unchanged default
+
+  consistent <- cog_peer_compare(target_govid = chilton, peers = peers,
+                                 category = NULL, years = c(2012L, 2019L, 2020L),
+                                 per_capita = TRUE, coverage = "consistent")
+  n_by_year <- tapply(consistent$canonical_govid[consistent$role == "peer"],
+                      consistent$year[consistent$role == "peer"],
+                      function(g) length(unique(g)))
+  expect_equal(unname(as.integer(n_by_year)), c(3L, 3L, 3L))  # balanced panel
+
+  census_only <- cog_geographic_rollup(govids = list(city = wi$canonical_govid),
+                                       category = NULL,
+                                       years = c(2011L, 2012L, 2019L, 2020L),
+                                       coverage = "census")
+  expect_equal(sort(unique(census_only$year)), 2012)
+})

tests/testthat/test-expenditure-concept.R

@@ -0,0 +1,553 @@
+test_that("the corpus contains no K-prefix rows, so the Direct leg omits K", {
+  con <- .ensure_session()
+  n <- DBI::dbGetQuery(con,
+    "SELECT COUNT(*) AS n FROM long WHERE LEFT(item_code, 1) = 'K'")$n
+  expect_equal(n, 0)
+
+  sql_files <- c("20-spending_long.sql", "22-spending_long_harmonized.sql")
+  for (f in sql_files) {
+    txt <- paste(readLines(system.file("sql", f, package = "uscogdata")),
+                 collapse = " ")
+    expect_false(grepl("'K'", txt, fixed = TRUE),
+                 label = paste(f, "must not reference the inert K prefix"))
+  }
+})
+
+test_that("expenditure_concept defaults to primary; direct matches it on a pure operations/capital category", {
+  gov <- "010000226085"                      # Alabama state government
+  base <- cog_spending(gov, years = 2019, category = "Police")
+  expect_equal(attr(base, "provenance")$expenditure_concept, "primary")
+  # Police maps only to operations/capital codes (E62/F62/G62), so the
+  # direct concept's extra subtypes (interest, insurance_benefits) cannot
+  # contribute and the two concepts must agree exactly here.
+  expl <- cog_spending(gov, years = 2019, category = "Police",
+                       expenditure_concept = "direct")
+  expect_equal(base$amt_nominal, expl$amt_nominal)
+  expect_false("intergovernmental" %in% base$spend_subtype)
+})
+
+test_that("expenditure_concept = 'total' adds an intergovernmental subtype", {
+  gov <- "010000226085"
+  d <- cog_spending(gov, years = 2019, category = "Police",
+                    expenditure_concept = "direct")
+  t <- cog_spending(gov, years = 2019, category = "Police",
+                    expenditure_concept = "total")
+  expect_true("intergovernmental" %in% t$spend_subtype)
+  # Direct rows are untouched; Total only ever ADDS. Use %in% rather than
+  # != : a category = NULL result can contain a NULL-subtype group (codes
+  # with no summary_categories row, e.g. E16/E21/E85/F16/F85/G16/G21/G85),
+  # and `NA != "intergovernmental"` is NA, not TRUE, which would silently
+  # smuggle an all-NA phantom row into dt.
+  dt <- t[!(t$spend_subtype %in% "intergovernmental"), ]
+  expect_equal(sort(dt$amt_nominal), sort(d$amt_nominal))
+  expect_gt(sum(t$amt_nominal), sum(d$amt_nominal))
+})
+
+test_that("legacy-era Total does not collapse to Direct (the is_aggregate trap)", {
+  # In the wide era the IG dollars live almost entirely on aggregate-flagged
+  # rows. A Total leg that inherited the Direct leg's NOT is_aggregate filter
+  # would silently return Total == Direct here.
+  gov <- "010000226085"
+  d <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "direct")
+  t <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total")
+  expect_true("intergovernmental" %in% t$spend_subtype)
+  ig <- sum(t$amt_nominal[t$spend_subtype == "intergovernmental"])
+  expect_gt(ig, 0)
+  expect_gt(sum(t$amt_nominal), sum(d$amt_nominal))
+})
+
+test_that("the IG leg never includes the L-- family total", {
+  con <- .ensure_session()
+  codes <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT item_code FROM ig_long")$item_code
+  expect_false(any(grepl("--$", codes)))
+  # Q joined the IG family with the crosswalk-membership rewrite
+  # (uscogdata#11 / F-017: Q11/Q12/Q18 are state payments to school systems).
+  expect_true(all(substr(codes, 1, 1) %in% c("M", "L", "Q")))
+})
+
+test_that("expenditure_concept rejects unknown values", {
+  expect_error(
+    cog_spending("010000226085", years = 2019, expenditure_concept = "gross"),
+    class = "rlang_error"
+  )
+})
+
+test_that("total composes with basis = 'raw' and basis = 'harmonized'", {
+  gov <- "010000226085"
+  h <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total", basis = "harmonized")
+  r <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total", basis = "raw")
+  ig_h <- sum(h$amt_nominal[h$spend_subtype == "intergovernmental"])
+  ig_r <- sum(r$amt_nominal[r$spend_subtype == "intergovernmental"])
+  # The only IG harmonization rule is M38 -> M36 (year-disjoint), so the IG
+  # total must agree between bases even though the code labels may differ.
+  expect_equal(ig_h, ig_r)
+})
+
+test_that("recipe = and expenditure_concept = 'total' together aborts", {
+  expect_error(
+    cog_spending("121011212191", 2020L, recipe = "corrections_combined",
+                expenditure_concept = "total"),
+    class = "uscogdata_recipe_concept_conflict"
+  )
+})
+
+test_that("aggregate-sourced IG dollars are flagged aggregate_fallback = TRUE (bool_or, not bool_and)", {
+  # Regression test: .build_verb_sql() originally used bool_and(is_aggregate)
+  # for aggregate_fallback, which is correct for the Direct leg (a group can
+  # never mix aggregate and non-aggregate rows there -- spending_long filters
+  # NOT is_aggregate) but wrong for the IG leg. The wide era is dense -- every
+  # government has a $0 row for every code in a family -- so a $0 leaf sits in
+  # the same (year, gov, subtype, category) group as the real aggregate row
+  # and flips bool_and() to FALSE. Measured: AL state 2011 had $5,740,775,000
+  # of aggregate-sourced IG dollars (Corrections $31,358,000 + Education K-12
+  # $5,152,385,000 + General Government $557,032,000) reporting
+  # aggregate_fallback = FALSE under bool_and(), with the only TRUE row being
+  # Transit Utilities at $0. bool_or() reports all of them correctly.
+  gov <- "010000226085"
+  t <- cog_spending(gov, years = 2011, category = "Education K-12",
+                    expenditure_concept = "total")
+  ig <- t[t$spend_subtype == "intergovernmental", ]
+  expect_equal(nrow(ig), 1L)
+  expect_true(ig$aggregate_fallback)
+  expect_true(nzchar(ig$notes))
+  expect_match(ig$notes, "Aggregate fallback applied", fixed = TRUE)
+})
+
+test_that("legacy aggregate IG codes are year-disjoint from their modern leaf components", {
+  # The safety of ig_long's deliberate omission of `NOT is_aggregate` (see
+  # inst/sql/24-ig_long.sql) rests entirely on each legacy code's AGGREGATE
+  # instance being year-disjoint from the modern leaf codes it rolls up --
+  # if a future corpus rebuild ever back-filled a leaf into a year where the
+  # code is still flagged aggregate, `total` would silently double-count and
+  # this suite would still pass. This test fails loudly if that ever
+  # happens.
+  #
+  # Note the invariant is scoped to the AGGREGATE flag, not bare code
+  # presence: M89/L89 do NOT disappear after the wide era the way M47/L47
+  # do -- they continue past 2011 as their OWN independent leaf line item
+  # (is_aggregate = FALSE) alongside M91-93/L91-93, which is fine because a
+  # non-aggregate M89/L89 no longer represents a rollup of those codes.
+  # (Verified in the fixture: M89/L89 are is_aggregate = TRUE only in 2011,
+  # when M91-93/L91-93 don't exist yet; from 2012 on M89/L89 are
+  # is_aggregate = FALSE leaves coexisting with M91-93/L91-93.)
+  #
+  # Pairs are the M/L-prefixed components (this package's ig_long only
+  # covers M/L; other prefixes in the same rollup, e.g. N/O/P/Q/R, fall
+  # outside its domain and are irrelevant here) enumerated in
+  # cog_pipeline's data/wide_to_long_xwalk.csv `full_desc` column (read
+  # once at authoring time, not at test time -- this test stays offline):
+  #   M47 "To local governments, total (includes N47, O47, P47, R47, and M94)"
+  #   M89 "To local governments, total (incl N89, O89, P89, R89, M91, M92, and M93)"
+  #   L47 "To state government (includes L94)"
+  #   L89 "To state government (includes L91, L92, and L93)"
+  con <- .ensure_session()
+  pairs <- list(
+    list(aggregate = "M47", components = "M94"),
+    list(aggregate = "M89", components = c("M91", "M92", "M93")),
+    list(aggregate = "L47", components = "L94"),
+    list(aggregate = "L89", components = c("L91", "L92", "L93"))
+  )
+  agg_years_by_code <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT year, item_code FROM ig_long WHERE is_aggregate")
+  codes_by_year <- DBI::dbGetQuery(con, "SELECT DISTINCT year, item_code FROM ig_long")
+
+  for (p in pairs) {
+    agg_years <- agg_years_by_code$year[agg_years_by_code$item_code == p$aggregate]
+    for (yr in agg_years) {
+      codes_yr <- codes_by_year$item_code[codes_by_year$year == yr]
+      has_component <- any(p$components %in% codes_yr)
+      expect_false(
+        has_component,
+        label = sprintf(
+          "year %s has aggregate-flagged %s co-occurring with a modern component (%s)",
+          yr, p$aggregate, paste(p$components, collapse = ",")
+        )
+      )
+    }
+  }
+})
+
+test_that(".verb_spendrev rejects expenditure_concept = 'total' for a non-spending view_base", {
+  # cog_revenue() never exposes expenditure_concept and always resolves it
+  # to the "direct" default, so there is no revenue codepath that reaches
+  # this today -- but .verb_spendrev() is shared, and nothing else stops a
+  # future caller from passing expenditure_concept = "total" alongside
+  # view_base = "revenue_annotated", which would UNION expenditure M/L rows
+  # into a revenue result. Exercise the internal helper directly.
+  expect_error(
+    uscogdata:::.verb_spendrev(
+      verb = "cog_revenue_test", view_base = "revenue_annotated",
+      subtype_col = "revenue_subtype",
+      flow_prefixes = c("T", "A", "U", "B", "C", "D"),
+      call = quote(cog_revenue_test()),
+      govid = "010000226085", years = 2019L, category = NULL,
+      per_capita = FALSE, adjust_to_year = NULL, basis = "raw",
+      recipe = NULL, expenditure_concept = "total"
+    ),
+    class = "uscogdata_expenditure_concept_unsupported"
+  )
+})
+
+test_that("cog_geographic_rollup refuses expenditure_concept = 'total'", {
+  expect_error(
+    cog_geographic_rollup(
+      govids = list(state = "010000226085"),
+      category = "Police", years = 2019,
+      expenditure_concept = "total"
+    ),
+    class = "uscogdata_concept_not_aggregatable"
+  )
+})
+
+test_that("cog_peer_compare refuses expenditure_concept = 'total'", {
+  expect_error(
+    cog_peer_compare(
+      target_govid = "010000226085", peers = "010000226085",
+      category = "Police", years = 2019,
+      expenditure_concept = "total"
+    ),
+    class = "uscogdata_concept_not_aggregatable"
+  )
+})
+
+test_that("the refusal message names the fix and the reason", {
+  err <- tryCatch(
+    cog_geographic_rollup(govids = list(state = "010000226085"),
+                          category = "Police", years = 2019,
+                          expenditure_concept = "total"),
+    condition = function(e) e
+  )
+  msg <- paste(conditionMessage(err), collapse = " ")
+  expect_match(msg, "direct")
+  expect_match(msg, "double-count|double count")
+  expect_match(msg, "cog_geographic_rollup")
+
+  # Test that cog_peer_compare's message names its own function
+  err2 <- tryCatch(
+    cog_peer_compare(target_govid = "010000226085", peers = "010000226085",
+                     category = "Police", years = 2019,
+                     expenditure_concept = "total"),
+    condition = function(e) e
+  )
+  msg2 <- paste(conditionMessage(err2), collapse = " ")
+  expect_match(msg2, "direct")
+  expect_match(msg2, "double-count|double count")
+  expect_match(msg2, "cog_peer_compare")
+})
+
+test_that("both cross-government verbs still accept the direct default", {
+  expect_no_error(
+    cog_geographic_rollup(govids = list(state = "010000226085"),
+                          category = "Police", years = 2019)
+  )
+  expect_no_error(
+    cog_peer_compare(target_govid = "010000226085", peers = "010000226085",
+                     category = "Police", years = 2019)
+  )
+})
+
+test_that("provenance always records the expenditure concept", {
+  p <- cog_spending("010000226085", years = 2019, category = "Police")
+  d <- cog_spending("010000226085", years = 2019, category = "Police",
+                    expenditure_concept = "direct")
+  t <- cog_spending("010000226085", years = 2019, category = "Police",
+                    expenditure_concept = "total")
+  expect_equal(attr(p, "provenance")$expenditure_concept, "primary")
+  expect_equal(attr(d, "provenance")$expenditure_concept, "direct")
+  expect_equal(attr(t, "provenance")$expenditure_concept, "total")
+  # The note explains the non-obvious part: how legacy IG was assembled.
+  expect_true(nzchar(attr(t, "provenance")$expenditure_concept_note))
+  expect_true(is.na(attr(d, "provenance")$expenditure_concept_note) ||
+              !nzchar(attr(d, "provenance")$expenditure_concept_note))
+})
+
+test_that("the provenance schema documents expenditure_concept", {
+  sch <- jsonlite::fromJSON(
+    system.file("schemas", "provenance-v1.json", package = "uscogdata"),
+    simplifyVector = FALSE
+  )
+  expect_true("expenditure_concept" %in% names(sch$properties))
+})
+
+test_that("a firing suggestion names the intergovernmental counterpart recipe", {
+  # Corrections has no legacy leaf rows, so the coverage-gap suggestion fires;
+  # corrections_ig_local_combined is its IG counterpart.
+  r <- suppressMessages(
+    cog_spending("010000226085", years = c(2005, 2011), category = "Corrections")
+  )
+  sugg <- attr(r, "provenance")$suggestions
+  expect_gt(length(sugg), 0L)
+  ids <- vapply(sugg, function(s) s$recipe_id %||% "", character(1))
+  expect_true("corrections_combined" %in% ids)
+  ig <- unlist(lapply(sugg, function(s) s$ig_recipe_id))
+  expect_true("corrections_ig_local_combined" %in% ig)
+})
+
+test_that("no suggestion fires for a healthy query", {
+  r <- cog_spending("010000226085", years = 2019, category = "Police")
+  expect_length(attr(r, "provenance")$suggestions, 0L)
+})
+
+test_that("a mis-scoped cog_spending() call never attaches an M/L counterpart to a revenue-flavored recipe", {
+  # "IG Federal" is a revenue-only category (summary_categories maps it to
+  # B-prefixed component codes only; its recipes are ig_federal_b47_wide /
+  # ig_federal_b89_wide). A cog_spending() call scoped to it returns zero
+  # spending rows for every requested year -- there is no spending
+  # component in this category at all -- so the coverage-gap machinery
+  # fires for real (not hypothetically) even though this isn't the kind of
+  # format-boundary gap the recipe catalog is meant to signpost. This is
+  # exactly the live-corpus risk flagged in review: ig_federal_b47_wide's
+  # own component codes (B47/B94, suffixes {"47","94"}) are an EXACT
+  # suffix-set match for the expenditure recipe ige_local_m47_wide
+  # (M47/M94, same suffixes) -- a coincidence of reused digits, not a real
+  # Direct/Total pairing. The flow-family gate in
+  # .attach_ig_counterparts() must keep ig_recipe_id NULL here.
+  #
+  # Anchored on FL state government, not AL. Coverage is presence-based: a
+  # recipe is only suggested when its component codes have rows for the
+  # requested government-year. AL state's only FY2011 B47 cell was an
+  # explicit zero, which the corpus no longer stores after sparsification
+  # (SB194, cog_pipeline#64), so the recipe stopped being a candidate there.
+  # FL state carries a real FY2011 B47 amount, so this exercises the guard
+  # against a suggestion that genuinely fires.
+  r <- suppressMessages(
+    cog_spending("120000226351", years = c(2005, 2011), category = "IG Federal")
+  )
+  sugg <- attr(r, "provenance")$suggestions
+  expect_gt(length(sugg), 0L)
+  ids <- vapply(sugg, function(s) s$recipe_id %||% "", character(1))
+  expect_true("ig_federal_b47_wide" %in% ids)
+  ig <- unlist(lapply(sugg, function(s) s$ig_recipe_id))
+  expect_length(ig, 0L)
+})
+
+test_that("C1: 'total' on a legacy aggregate-only family reports the IG-only figure honestly, not as Direct + IG", {
+  # AL state government, Corrections, 2011. Measured pre-fix: 'total'
+  # returned $31,358,000 (the IG leg alone, on an aggregate-flagged M04/M05
+  # row) with 0 suggestions (the surviving IG row made the gap-detection
+  # machinery think the Direct leg was covered) and a note asserting
+  # "Total = Direct + intergovernmental" with no caveat. True Direct (via
+  # recipe = "corrections_combined") is $521,651,000 -- the IG-only figure
+  # is ~6% of it.
+  gov <- "010000226085"
+
+  d <- cog_spending(gov, years = 2011, category = "Corrections",
+                    expenditure_concept = "direct")
+  expect_equal(nrow(d), 0L)
+
+  t <- suppressMessages(cog_spending(
+    gov, years = 2011, category = "Corrections", expenditure_concept = "total"
+  ))
+  expect_equal(nrow(t), 1L)
+  expect_equal(t$spend_subtype, "intergovernmental")
+  expect_equal(t$amt_nominal, 31358000)
+
+  r <- cog_spending(gov, years = 2011, recipe = "corrections_combined")
+  expect_equal(r$amt_nominal, 521651000)
+
+  # C1(a): the recipe hints must fire for "total" exactly as they do for
+  # "direct" -- the surviving IG row must not be mistaken for Direct
+  # coverage.
+  prov <- attr(t, "provenance")
+  expect_gt(length(prov$suggestions), 0L)
+  ids <- vapply(prov$suggestions, function(s) s$recipe_id %||% "", character(1))
+  expect_true("corrections_combined" %in% ids)
+
+  # C1(b): the affected row's notes name a recovering recipe rather than
+  # staying silent, and the provenance carries a flag a downstream consumer
+  # (e.g. cog-api, which passes provenance through verbatim) can test.
+  expect_true(nzchar(t$notes))
+  expect_match(t$notes, "unavailable", fixed = TRUE)
+  expect_match(t$notes, "corrections_combined", fixed = TRUE)
+  expect_true(prov$expenditure_concept_direct_suppressed)
+
+  # The base "Total = Direct + IG" note must NOT stand unqualified when that
+  # arithmetic didn't actually happen for this row.
+  expect_match(prov$expenditure_concept_note, "NOTE", fixed = TRUE)
+  expect_match(prov$expenditure_concept_note,
+              "expenditure_concept_direct_suppressed", fixed = TRUE)
+})
+
+test_that("C1(b): expenditure_concept_direct_suppressed is FALSE when the Direct leg is present", {
+  d <- cog_spending("010000226085", years = 2019, category = "Police",
+                    expenditure_concept = "direct")
+  t <- cog_spending("010000226085", years = 2019, category = "Police",
+                    expenditure_concept = "total")
+  expect_false(isTRUE(attr(d, "provenance")$expenditure_concept_direct_suppressed))
+  expect_false(isTRUE(attr(t, "provenance")$expenditure_concept_direct_suppressed))
+  expect_false(any(nzchar(t$notes[t$spend_subtype == "intergovernmental"]) &
+                   grepl("unavailable", t$notes[t$spend_subtype == "intergovernmental"])))
+})
+
+# M/I fix: .detect_direct_suppressed() was equating "no Direct sibling row"
+# with "Direct was suppressed", but the dominant real cause is a government
+# that simply has no direct spending in that category -- correct, ordinary
+# data. The fix gates the flag (and its row note) on a harmonization recipe
+# ACTUALLY covering that exact (year, canonical_govid, category) triple.
+
+test_that("M/I: true positive, category supplied explicitly (unchanged behavior)", {
+  al <- "010000226085"
+  t_cat <- suppressMessages(cog_spending(
+    al, years = 2011, category = "Corrections", expenditure_concept = "total"
+  ))
+  expect_true(attr(t_cat, "provenance")$expenditure_concept_direct_suppressed)
+  expect_match(t_cat$notes, "corrections_combined", fixed = TRUE)
+  expect_match(t_cat$notes, "unavailable", fixed = TRUE)
+})
+
+test_that("M/I: true positive, category = NULL now also names the recipe (was the fallback bug)", {
+  # Root bug: .build_suggestions() short-circuits to list() when category is
+  # NULL, so the note previously always hit its "no covering recipe found"
+  # fallback here even though corrections_combined genuinely covers this row.
+  al <- "010000226085"
+  t_null <- suppressMessages(cog_spending(
+    al, years = 2011, category = NULL, expenditure_concept = "total"
+  ))
+  corr_row <- t_null[t_null$category %in% "Corrections", ]
+  expect_equal(nrow(corr_row), 1L)
+  expect_true(attr(t_null, "provenance")$expenditure_concept_direct_suppressed)
+  expect_match(corr_row$notes, "corrections_combined", fixed = TRUE)
+  expect_match(corr_row$notes, "unavailable", fixed = TRUE)
+  expect_false(grepl("no covering recipe found", corr_row$notes, fixed = TRUE))
+})
+
+test_that("M/I: false positive -- Virginia Education K-12 FY2019 total is NOT flagged", {
+  # States fund K-12 through school districts, so the Direct leg (E12/F12/
+  # G12) is genuinely, correctly zero -- not suppressed. Must not be flagged
+  # and must carry no suppression note.
+  va <- "510000227542"
+  t_va <- suppressMessages(cog_spending(
+    va, years = 2019, category = "Education K-12", expenditure_concept = "total"
+  ))
+  expect_equal(nrow(t_va), 1L)
+  expect_equal(t_va$spend_subtype, "intergovernmental")
+  expect_equal(t_va$amt_nominal, 8028179000)
+  expect_false(isTRUE(attr(t_va, "provenance")$expenditure_concept_direct_suppressed))
+  expect_false(nzchar(t_va$notes) && grepl("unavailable", t_va$notes))
+})
+
+test_that("M/I: false positive by construction -- 'Other Education' has no E/F/G code, never flagged", {
+  # "Other Education" maps only to M21/L21 in summary_categories -- there is
+  # no E/F/G code for it in this corpus at all, so no Direct-recovering
+  # recipe can exist and it must never be flagged, in any fixture year.
+  con <- uscogdata:::.ensure_session()
+  years_all <- DBI::dbGetQuery(con, "SELECT DISTINCT year FROM long ORDER BY year")$year
+  states <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT canonical_govid FROM long WHERE type = 0")$canonical_govid
+  oe <- suppressMessages(cog_spending(
+    states, years = years_all, category = "Other Education",
+    expenditure_concept = "total"
+  ))
+  expect_false(isTRUE(attr(oe, "provenance")$expenditure_concept_direct_suppressed))
+  expect_false(any(nzchar(oe$notes) & grepl("unavailable", oe$notes)))
+})
+
+test_that("M/I: a clean FY2019 category = NULL total query flags far fewer than the pre-fix 32/50 states", {
+  con <- uscogdata:::.ensure_session()
+  states <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT canonical_govid FROM long WHERE type = 0")$canonical_govid
+  r <- suppressMessages(cog_spending(
+    states, years = 2019, category = NULL, expenditure_concept = "total"
+  ))
+  ig <- r[r$spend_subtype == "intergovernmental", ]
+  flagged <- ig[nzchar(ig$notes) & grepl("unavailable", ig$notes), ]
+  expect_lt(length(unique(flagged$canonical_govid)), 32L)
+  # Every remaining flagged row must actually name a covering recipe --
+  # never the old no-recipe-found fallback.
+  expect_true(all(grepl("recipe = '", flagged$notes, fixed = TRUE)))
+  expect_false(any(grepl("no covering recipe found", flagged$notes, fixed = TRUE)))
+})
+
+test_that("C2: expenditure_concept = 'total' aborts on a corpus with no intergovernmental category rows", {
+  with_corpus_missing_ig_categories({
+    con <- uscogdata:::.ensure_session()
+    n <- DBI::dbGetQuery(con,
+      "SELECT COUNT(*) AS n FROM summary_categories WHERE LEFT(item_code, 1) IN ('M', 'L')"
+    )$n
+    expect_equal(n, 0)
+
+    err <- tryCatch(
+      cog_spending("010000226085", years = 2019, category = "Police",
+                  expenditure_concept = "total"),
+      condition = function(e) e
+    )
+    expect_s3_class(err, "uscogdata_ig_categories_unsupported")
+    msg <- conditionMessage(err)
+    expect_match(msg, "PR #59|predates", perl = TRUE)
+  })
+
+  # 'direct' is unaffected on the same corpus -- the guard is scoped to
+  # expenditure_concept = "total" only.
+  with_corpus_missing_ig_categories({
+    expect_no_error(
+      cog_spending("010000226085", years = 2019, category = "Police",
+                  expenditure_concept = "direct")
+    )
+  })
+})
+
+test_that("C2: expenditure_concept = 'total' still works on a corpus that DOES carry M/L category rows", {
+  expect_no_error(
+    cog_spending("010000226085", years = 2019, category = "Police",
+                expenditure_concept = "total")
+  )
+})
+
+test_that("I2: an intergovernmental (M/L) recipe never appears as its own top-level suggestion", {
+  # Task 1's M04/M05 category rows share the "Corrections" summary_categories
+  # category with the Direct-flavored E04/E05, so `corrections_ig_local_
+  # combined` (entirely M-prefixed) becomes a raw *candidate* in
+  # .build_suggestions()'s component_code-driven query. Following a
+  # "re-run with recipe = 'corrections_ig_local_combined'" hint on a plain
+  # cog_spending() call would silently return intergovernmental dollars
+  # under provenance$expenditure_concept = "direct". Task 6's gate
+  # (.attach_ig_counterparts()) already protects the *counterpart* lookup;
+  # this exercises that the candidate list itself is filtered too.
+  r <- suppressMessages(
+    cog_spending("010000226085", years = c(2005, 2011), category = "Corrections")
+  )
+  sugg <- attr(r, "provenance")$suggestions
+  ids <- vapply(sugg, function(s) s$recipe_id %||% "", character(1))
+  expect_true("corrections_combined" %in% ids)
+  expect_false("corrections_ig_local_combined" %in% ids)
+})
+
+test_that(".attach_ig_counterparts() never pairs a revenue-side recipe with its coincidental M/L suffix twin", {
+  # Broader version of the case above, run at the matching-helper level
+  # (the same level code review's pairwise enumeration was done at) rather
+  # than end-to-end: the fixture has no (govid, year) combination where
+  # cog_revenue() itself produces a covered gap for any B/C/D recipe, so an
+  # end-to-end repro for THIS specific set of recipes isn't reachable
+  # today. Each of these six recipes shares an exact suffix set with an
+  # M/L expenditure recipe purely by reused-digit coincidence:
+  #   ig_federal_b47_wide {"47","94"} == ige_local_m47_wide / ige_state_l47_wide
+  #   ig_federal_b89_wide {"89","91","92","93"} == ige_local_m89_wide / ige_state_l89_wide
+  #   ig_state_c47_wide   {"47","94"} == ige_local_m47_wide / ige_state_l47_wide
+  #   ig_state_c89_wide   {"89","91","92","93"} == ige_local_m89_wide / ige_state_l89_wide
+  #   ig_local_d47_wide   {"47","94"} == ige_local_m47_wide / ige_state_l47_wide
+  #   ig_local_d89_wide   {"89","91","92","93"} == ige_local_m89_wide / ige_state_l89_wide
+  # None of them may receive an ig_recipe_id under cog_revenue()'s own
+  # flow_prefixes, since M/L only ever pairs with the direct-expenditure
+  # (E/F/G) family.
+  con <- uscogdata:::.ensure_session()
+  fake_suggestion <- function(rid) {
+    list(recipe_id = rid, label = "x", available_years = c(1967L, 2023L),
+         hint = "h")
+  }
+  fake_suggestions <- lapply(
+    c("ig_federal_b47_wide", "ig_federal_b89_wide",
+      "ig_state_c47_wide", "ig_state_c89_wide",
+      "ig_local_d47_wide", "ig_local_d89_wide"),
+    fake_suggestion
+  )
+  out <- uscogdata:::.attach_ig_counterparts(
+    con, fake_suggestions, c("T", "A", "U", "B", "C", "D")
+  )
+  ig <- unlist(lapply(out, function(s) s$ig_recipe_id))
+  expect_length(ig, 0L)
+})

tests/testthat/test-expenditure-concepts.R

@@ -0,0 +1,112 @@
+# 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
+# $608,284,000 (-7.1%). FY2022 is outside the bundled fixture's year window
+# (2011/2012/2019/2020), so the same invariant is asserted on FY2020, where the
+# fixture carries I89 = 27,704. Anyone running against the full corpus should
+# also check the FY2022 numbers above.
+
+test_that("expenditure concepts classify on spend_type, not item-code prefix", {
+  mad      <- "552025209777"   # MADISON CITY, WI
+  wi_state <- "550000227544"   # WISCONSIN (state government)
+
+  # -- F-012: `primary` is the new default, and equals today's E/F/G figure ---
+  primary <- cog_spending(govid = mad, years = 2020L)
+  expect_equal(attr(primary, "provenance")$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`, so no first-letter allowlist
+  # can route them. The proof that classification is crosswalk-keyed:
+  # Y05 lands in `total` spending (insurance_benefits is inside `direct`),
+  # while Y01 -- same prefix -- is classified `revenue` by the crosswalk and
+  # therefore can never appear in a spending result.
+  #
+  # Per the owner's 2026-07-30 ruling (#11 DoD item 4 vs #12), cog_revenue()'s
+  # DEFAULT stays Census General Revenue and so excludes insurance-trust
+  # revenue; Y01's revenue-side classification is asserted against the
+  # crosswalk itself, not the default call. Surfacing Y01 through an explicit
+  # revenue concept argument is uscogdata#12.
+  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_false("Y01" %in% spend_codes)
+  expect_false("Y01" %in% rev_codes)   # default = general revenue (#12 ruling)
+
+  con <- uscogdata:::.ensure_session()
+  y_class <- DBI::dbGetQuery(con,
+    "SELECT item_code, category_type, spend_subtype, revenue_subtype
+     FROM summary_categories WHERE item_code IN ('Y01', 'Y05')")
+  expect_equal(y_class$category_type[y_class$item_code == "Y01"], "revenue")
+  expect_equal(y_class$revenue_subtype[y_class$item_code == "Y01"], "insurance_trust")
+  expect_equal(y_class$category_type[y_class$item_code == "Y05"], "expenditure")
+  expect_equal(y_class$spend_subtype[y_class$item_code == "Y05"], "insurance_benefits")
+})
+
+test_that("no balance code or category ever reaches a spending or revenue result (uscogdata#25)", {
+  # Stocks are not flows. The crosswalk's balance codes (W/X/Y/Z fund
+  # balances) share first letters with flow codes, so this could never be
+  # guaranteed under prefix classification; under crosswalk membership it
+  # falls out structurally -- asserted here at the verb level, on a
+  # government-year the fixture gives real balance rows (Wisconsin carries
+  # Y07/Y08/Y21/Y61-type balances in FY2019).
+  wi_state <- "550000227544"
+  con <- uscogdata:::.ensure_session()
+  balance <- DBI::dbGetQuery(con,
+    "SELECT item_code, category FROM summary_categories WHERE category_type = 'balance'")
+  expect_gt(nrow(balance), 0L)
+
+  spend <- cog_spending(wi_state, 2019L, expenditure_concept = "total")
+  rev   <- cog_revenue(wi_state, 2019L)
+
+  expect_false(any(spend$category %in% balance$category))
+  expect_false(any(rev$category %in% balance$category))
+  expect_length(intersect(wt_codes_included(spend), balance$item_code), 0L)
+  expect_length(intersect(wt_codes_included(rev), balance$item_code), 0L)
+})

tests/testthat/test-explain.R

@@ -31,6 +31,76 @@ test_that("cog_explain errors on non-verb input", {
   expect_error(cog_explain(df), "provenance")
 })
 
+test_that("cog_explain prints basis + harmonization block", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", 2020L, "Corrections")
+  txt <- paste(c(
+    capture.output(cog_explain(r)),
+    capture.output(cog_explain(r), type = "message")
+  ), collapse = "\n")
+  expect_true(grepl("Basis: harmonized", txt))
+  expect_true(grepl("Harmonization", txt))
+  expect_true(grepl("Excluded 0 row", txt))
+})
+
+test_that("cog_explain prints a Recipe section for recipe = results", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", c(2011L, 2012L), recipe = "corrections_combined")
+  txt <- paste(c(
+    capture.output(cog_explain(r)),
+    capture.output(cog_explain(r), type = "message")
+  ), collapse = "\n")
+  expect_true(grepl("Recipe", txt))
+  expect_true(grepl("corrections_combined", txt))
+  expect_true(grepl("E04", txt))
+  expect_true(grepl("E05", txt))
+})
+
+test_that("cog_explain prints a Suggestions section when the provenance has one", {
+  skip_if_no_corpus()
+  r <- suppressMessages(
+    cog_spending("121011212191", c(2011L, 2012L), category = "Corrections")
+  )
+  txt <- paste(c(
+    capture.output(cog_explain(r)),
+    capture.output(cog_explain(r), type = "message")
+  ), collapse = "\n")
+  expect_true(grepl("Suggestions", txt))
+  expect_true(grepl("corrections_combined", txt))
+  expect_true(grepl("re-run with recipe", txt))
+})
+
+test_that("cog_explain prints the expenditure concept (I1)", {
+  skip_if_no_corpus()
+  d <- cog_spending("010000226085", years = 2019, category = "Police")
+  t <- cog_spending("010000226085", years = 2019, category = "Police",
+                    expenditure_concept = "total")
+  txt_d <- paste(c(
+    capture.output(cog_explain(d)),
+    capture.output(cog_explain(d), type = "message")
+  ), collapse = "\n")
+  txt_t <- paste(c(
+    capture.output(cog_explain(t)),
+    capture.output(cog_explain(t), type = "message")
+  ), collapse = "\n")
+  expect_true(grepl("Concept: primary", txt_d))
+  expect_true(grepl("Concept: total", txt_t))
+})
+
+test_that("cog_explain surfaces the C1(b) direct-suppressed flag as a warning", {
+  skip_if_no_corpus()
+  t <- suppressMessages(cog_spending(
+    "010000226085", years = 2011, category = "Corrections",
+    expenditure_concept = "total"
+  ))
+  expect_true(attr(t, "provenance")$expenditure_concept_direct_suppressed)
+  txt <- paste(c(
+    capture.output(cog_explain(t)),
+    capture.output(cog_explain(t), type = "message")
+  ), collapse = "\n")
+  expect_true(grepl("Direct leg unavailable", txt))
+})
+
 test_that("cog_explain prints denominator + popyear_range + counts", {
   skip_if_no_corpus()
   with_fixture_corpus({

tests/testthat/test-fixture-vintage.R

@@ -0,0 +1,112 @@
+# tests/testthat/test-fixture-vintage.R
+#
+# The bundled fixture is a slice of a real cog_pipeline publish tree, and
+# every test in this package -- plus the whole cog-api suite -- runs against
+# it. When the published corpus changes shape and the fixture does not, both
+# suites stay green against a corpus that no longer exists (uscogdata#18).
+#
+# These tests pin the structural facts that distinguish the current published
+# vintage from its predecessor, so a stale fixture fails loudly instead of
+# passing quietly. They assert shape, never dollar values: re-running
+# data-raw/regenerate_fixture_corpus.R against a newer publish tree should
+# keep them green.
+
+# Open a bare DuckDB connection on the fixture's parquet files. Deliberately
+# not the package session: these assertions are about what the fixture
+# CONTAINS, and routing them through the reader's own views would let a
+# filter hide the very absence being checked.
+fixture_query <- function(sql, ...) {
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  path <- function(rel) {
+    sprintf("read_parquet(%s)",
+            DBI::dbQuoteString(con, file.path(fixture_corpus_path(), rel)))
+  }
+  DBI::dbGetQuery(con, do.call(sprintf, c(list(sql), lapply(c(...), path))))
+}
+
+test_that("fixture ships every metadata table the publish tree does", {
+  skip_if_no_corpus()
+  # representation/code_set are what make a sparse corpus interpretable; a
+  # fixture without them predates sparsification (cog_pipeline#64).
+  expected <- c(
+    "canonical_alias.parquet", "canonical_fips_xwalk.parquet",
+    "census_collection_coverage.parquet", "code_set.parquet",
+    "harmonization_map.parquet", "harmonization_recipes.parquet",
+    "lineage_events.parquet", "representation.parquet",
+    "series_breaks.parquet", "summary_categories.parquet"
+  )
+  on_disk <- basename(list.files(
+    file.path(fixture_corpus_path(), "data"), pattern = "\\.parquet$"
+  ))
+  expect_true(all(expected %in% on_disk))
+
+  # The manifest must list them too -- consumers read the manifest, not ls().
+  in_manifest <- with_fixture_corpus(
+    basename(vapply(cog_manifest()$files$metadata, function(f) f$path, character(1)))
+  )
+  expect_true(all(expected %in% in_manifest))
+})
+
+test_that("fixture carries the dense/sparse representation contract", {
+  skip_if_no_corpus()
+  rep <- fixture_query(
+    "SELECT year, representation, absence_means FROM %s
+     WHERE year IN (2011, 2012, 2019, 2020) ORDER BY year",
+    "data/representation.parquet"
+  )
+  expect_equal(nrow(rep), 4L)
+  expect_equal(rep$representation, c("dense_source", rep("sparse_source", 3L)))
+  expect_equal(rep$absence_means, c("census_zero", rep("not_reported", 3L)))
+})
+
+test_that("the fixture's wide era is sparse, not zero-padded", {
+  skip_if_no_corpus()
+  # FY2011 is a dense_source year: the corpus publishes only the cells Census
+  # reported non-zero, and an absent cell means Census published $0. Before
+  # sparsification this partition was 2,864,212 rows, ~83% of them explicit
+  # zeros. A single explicit zero here means the fixture predates the change.
+  zeros_2011 <- fixture_query(
+    "SELECT COUNT(*) AS n FROM %s WHERE amt = 0",
+    "data/long/year=2011/part-0.parquet"
+  )$n
+  expect_equal(zeros_2011, 0L)
+
+  # The modern era is a different regime: a reported zero there is real data
+  # (the government filed $0), so zeros legitimately survive and must not be
+  # asserted away.
+  expect_gt(
+    fixture_query("SELECT COUNT(*) AS n FROM %s", "data/long/year=2012/part-0.parquet")$n,
+    0L
+  )
+})
+
+test_that("code_set covers every fixture year with the reader-spec columns", {
+  skip_if_no_corpus()
+  cs <- fixture_query(
+    "SELECT * FROM %s WHERE year IN (2011, 2012, 2019, 2020)",
+    "data/code_set.parquet"
+  )
+  expect_true(all(
+    c("code_set_id", "year", "type", "item_code", "is_aggregate", "n_units")
+    %in% names(cs)
+  ))
+  expect_setequal(unique(cs$year), c(2011L, 2012L, 2019L, 2020L))
+})
+
+test_that("every flow code carrying dollars has a category, J-prefix included", {
+  skip_if_no_corpus()
+  # The J (assistance/benefit) codes were uncategorised until the crosswalk
+  # completion shipped (cog_pipeline#60/#65, J19 held back until #64's
+  # duplication fix landed). Their absence is how a pre-crosswalk fixture
+  # gives itself away.
+  j <- fixture_query(
+    "SELECT item_code, category, category_type, spend_subtype FROM %s
+     WHERE LEFT(item_code, 1) = 'J' ORDER BY item_code",
+    "data/summary_categories.parquet"
+  )
+  expect_true("J19" %in% j$item_code)
+  expect_true(all(j$category_type == "expenditure"))
+  expect_true(all(j$spend_subtype == "assistance"))
+  expect_false(any(is.na(j$category)))
+})

tests/testthat/test-gov-search-literal-match.R

@@ -0,0 +1,57 @@
+# Madison walkthrough audit -- finding F-025. Tracked as uscogdata#16.
+# See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# cog_gov_search()'s UTILITY mode interpolates `name` into
+#   regexp_matches(gov_name, <name>, 'i')
+# unescaped (R/search.R:102), while BASKET mode in the same file already routes
+# it through .escape_regex() (R/search.R:307) with the comment "so `name` is
+# treated as a literal substring". Two failure modes result:
+#   correctness -- a real government cannot be found by its own exact name, and
+#                  a single "." matches everything (HTTP 200 both ways via the API);
+#   robustness  -- malformed regex reaches the engine and errors, which cog-api
+#                  surfaces as a 500, reachable by typing a real name one
+#                  character at a time.
+#
+# NOT asserted here: the finding's `q=St. Louis` example. Under correct literal
+# matching that search still returns 0 rows, because the stored name is
+# "ST LOUIS CITY" with no period -- it demonstrates today's over-matching
+# semantics, not a row the fix makes findable.
+
+test_that("cog_gov_search() matches name literally, not as an unescaped regex", {
+
+  # -- correctness (1): a government must be findable by its own exact name ---
+  # FREDONIA (BRISCOE) CITY is real; today the parentheses are read as regex
+  # grouping, so its own complete name matches nothing.
+  fredonia <- cog_gov_search(name = "FREDONIA (BRISCOE) CITY")
+  expect_equal(nrow(fredonia), 1L)
+  expect_equal(fredonia$canonical_govid, "052117184386")
+  expect_equal(cog_gov_search(name = "FREDONIA (BRISCOE)")$canonical_govid,
+               "052117184386")
+
+  # -- correctness (2): a metacharacter must not become a wildcard ------------
+  # No Wisconsin city or village name contains a literal period -- established
+  # against the raw registry below, NOT through the verb under test. A literal
+  # search for "." must therefore return nothing; today it returns all 608.
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  xwalk <- paste0(sub("/$", "", Sys.getenv("USCOGDATA_URL")),
+                  "/data/canonical_fips_xwalk.parquet")
+  with_dot <- DBI::dbGetQuery(con, paste0(
+    "SELECT COUNT(*) n FROM read_parquet('", xwalk, "') ",
+    "WHERE fips_state = '55' AND govs_type = 2 AND gov_name LIKE '%.%'"))
+  expect_equal(as.integer(with_dot$n[[1]]), 0L)
+
+  expect_equal(nrow(cog_gov_search(name = ".", state = "WI", type = "city")), 0L)
+  expect_equal(nrow(cog_gov_search(name = "M.dison", state = "WI", type = "city")), 0L)
+  expect_equal(nrow(cog_gov_search(name = "Mad(i|o)son", state = "WI", type = "city")), 0L)
+
+  # A metacharacter-free name still resolves exactly as before.
+  expect_equal(nrow(cog_gov_search(name = "Madison", state = "WI", type = "city")), 1L)
+
+  # -- robustness: malformed pattern text returns no rows, and does not error --
+  # "[" alone, and "Athens-Clarke County (bal" -- an in-progress substring of
+  # ATHENS-CLARKE COUNTY (BALANCE), a real government -- both currently raise
+  # (DuckDB: "Invalid Input Error: missing ]").
+  expect_equal(nrow(cog_gov_search(name = "[")), 0L)
+  expect_equal(nrow(cog_gov_search(name = "Athens-Clarke County (bal")), 0L)
+})

tests/testthat/test-manifest.R

@@ -107,6 +107,49 @@ test_that("cog_manifest returns the active session's parsed manifest", {
     expect_true(m$schema_version >= 4L)
     yrs <- vapply(m$files$long_partitions, function(p) as.integer(p$year),
                   integer(1))
-    expect_setequal(yrs, c(2019L, 2020L))
+    expect_setequal(yrs, c(2011L, 2012L, 2019L, 2020L))
+  })
+})
+
+test_that(".validate_schema accepts schema_version 4, 5 and 6, rejects others", {
+  expect_silent(uscogdata:::.validate_schema(list(schema_version = 4L)))
+  expect_silent(uscogdata:::.validate_schema(list(schema_version = 5L)))
+  # v6 = FIPS geography harmonization (2026-07-22): _code -> _asof rename +
+  # cog_legacy_* columns (26 -> 28 cols). This package references none of the
+  # renamed columns and its geography comes from the xwalk, so v6 is accepted
+  # without behavioural change -- see .validate_schema()'s note.
+  expect_silent(uscogdata:::.validate_schema(list(schema_version = 6L)))
+  expect_error(
+    uscogdata:::.validate_schema(list(schema_version = 3L)),
+    "schema_version"
+  )
+  expect_error(
+    uscogdata:::.validate_schema(list(schema_version = 7L)),
+    "schema_version"
+  )
+})
+
+test_that("cog_open succeeds against a doctored schema_version 4 corpus (dual-accept)", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    con <- cog_open()
+    expect_true(DBI::dbIsValid(con))
+    expect_equal(as.integer(cog_manifest()$schema_version), 4L)
+
+    # Core (pre-Phase-R2) views must still register on a v4 corpus.
+    views <- DBI::dbGetQuery(con,
+      "SELECT table_name FROM information_schema.tables
+       WHERE table_schema = 'main' AND table_type = 'VIEW'"
+    )$table_name
+    expect_true(all(c("spending_annotated", "revenue_annotated") %in% views))
+
+    # Schema-v5-only harmonization views must NOT register on a v4 corpus:
+    # their parquet sources don't exist there and DuckDB's read_parquet()
+    # errors eagerly at CREATE VIEW time for a missing file/glob, so
+    # .register_views() gates these on manifest$schema_version >= 5.
+    expect_false(any(c(
+      "spending_long_harmonized", "spending_annotated_harmonized",
+      "harmonization_recipes", "harmonization_map", "series_breaks_pq"
+    ) %in% views))
   })
 })

tests/testthat/test-peer-summary-scope.R

@@ -0,0 +1,51 @@
+# Madison walkthrough audit -- finding F-021. Tracked as uscogdata#14.
+# See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# .peer_summary_rows() computes stats::quantile() separately INSIDE each
+# (year, spend_subtype, category) cell. A summary_p50 row is therefore "the
+# median peer's value in that one category", not "the value of the median
+# peer's total". Summing those rows across categories -- the obvious move for a
+# caller who wants one peer-median total line and reads only the column names --
+# misstated a total-spending band by -32.7% to +251.0% across the 24 years the
+# audit tested, with a sign flip at FY2012.
+#
+# The verb is not wrong and its documented use (faceting by role AND category)
+# is unaffected, so the fix is documentation: one sentence in @return.
+
+test_that("cog_peer_compare() documents that summary_* rows are per-category quantiles", {
+
+  # man/ ships only in the source tree (the installed package carries a
+  # compiled help database instead), so the prose assertions below cannot run
+  # under R CMD check -- CI's earlier testthat::test_local() step enforces
+  # them. The numeric pin further down needs only the corpus, but it lives in
+  # the same test_that() as the sentence it protects, deliberately: they are
+  # one claim, and splitting them would let the prose drift while a separate
+  # test kept passing.
+  rd_path <- skip_if_no_source_tree(c("man", "cog_peer_compare.Rd"))
+  rd <- paste(readLines(rd_path, warn = FALSE), collapse = " ")
+
+  # The @return section must say the quantile is computed within each cell...
+  expect_match(rd, "within each|per-category|per category", ignore.case = TRUE)
+  # ...and must warn that the rows are not additive across category.
+  expect_match(rd, "not additive|do(es)? not sum|cannot be summed", ignore.case = TRUE)
+  # ...naming the grouping explicitly.
+  expect_match(rd, "spend_subtype", fixed = TRUE)
+
+  # Pin the mechanism numerically so a future refactor that quietly changes the
+  # quantile grouping fails here rather than silently invalidating the sentence
+  # above. Fixture: Madison, 10 peers found at FY2020, category = NULL.
+  peers <- cog_find_peers("552025209777", year = 2020L, max_peers = 10L)
+  cmp <- cog_peer_compare(target_govid = "552025209777", peers = peers,
+                          category = NULL, years = 2020L, per_capita = TRUE)
+
+  naive <- sum(cmp$amt_per_capita_nominal[cmp$role == "summary_p50"], na.rm = TRUE)
+
+  peer_rows <- cmp[cmp$role == "peer", ]
+  per_gov <- tapply(peer_rows$amt_per_capita_nominal, peer_rows$canonical_govid,
+                    sum, na.rm = TRUE)
+  correct <- unname(stats::quantile(per_gov, 0.5, na.rm = TRUE))
+
+  expect_equal(round(naive), 6180)     # summing the built-in summary rows
+  expect_equal(round(correct), 2043)   # quantile of each peer's OWN total
+  expect_gt(naive / correct, 2)        # a +200% misstatement on this cohort
+})

tests/testthat/test-recipes.R

@@ -0,0 +1,216 @@
+# tests/testthat/test-recipes.R
+#
+# cog_recipes(), recipe = in cog_spending()/cog_revenue(), and the
+# recipe-component-driven signposting in prov$suggestions (Phase R2 /
+# Task 11, schema_version 5).
+
+test_that("cog_recipes lists the curated catalog including corrections_combined", {
+  skip_if_no_corpus()
+  r <- cog_recipes()
+  expect_s3_class(r, "tbl_df")
+  expect_equal(names(r), c("recipe_id", "label", "n_components", "year_min", "year_max"))
+  expect_equal(nrow(r), 24L)
+  expect_true("corrections_combined" %in% r$recipe_id)
+  expect_true("t19_selective_sales_wide" %in% r$recipe_id)
+  expect_true("ig_federal_b89_wide" %in% r$recipe_id)
+  expect_true("rents_royalties_u4_wide" %in% r$recipe_id)
+  expect_true("higher_ed_e18_wide" %in% r$recipe_id)
+  expect_true("cash_securities_z77_wide" %in% r$recipe_id)
+  # Superseded id from the pre-curation brief text must NOT be present.
+  expect_false("corrections_judicial_combined" %in% r$recipe_id)
+})
+
+test_that("cog_recipes(pattern=) filters by recipe_id or label", {
+  skip_if_no_corpus()
+  r <- cog_recipes("corrections")
+  expect_true(nrow(r) >= 1L)
+  expect_true(all(grepl("corrections", r$recipe_id, ignore.case = TRUE) |
+                    grepl("corrections", r$label, ignore.case = TRUE)))
+})
+
+test_that("cog_recipes requires schema_version >= 5", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    expect_error(cog_recipes(), class = "uscogdata_schema_unsupported")
+  })
+})
+
+# --- recipe = : generic join, no is_aggregate filter -----------------------
+
+test_that("recipe = 'corrections_combined' is continuous across the 2011->2012 seam", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", years = c(2011L, 2012L),
+                    recipe = "corrections_combined")
+  expect_equal(nrow(r), 2L)
+  expect_true(all(c("year", "canonical_govid", "gov_name", "spend_subtype",
+                    "category", "amt_nominal", "codes_included",
+                    "aggregate_fallback", "notes") %in% names(r)))
+  expect_equal(unique(r$spend_subtype), "recipe")
+  expect_equal(unique(r$category), "Corrections (functions 04+05 combined)")
+  expect_false(any(r$aggregate_fallback))
+
+  r2011 <- r$amt_nominal[r$year == 2011L]
+  r2012 <- r$amt_nominal[r$year == 2012L]
+  # 2011: E05 only exists as a wide-era AGGREGATE row (is_aggregate = TRUE)
+  # for Broward -- data-verified $216,088,000. Since .run_recipe() does NOT
+  # filter is_aggregate (amendment: the recipe join must not, because these
+  # families exist ONLY as aggregate rows in the wide era), the recipe
+  # correctly picks this up.
+  expect_equal(r2011, 216088000)
+  # 2012: modern E04 leaf ($213,056,000); Broward reports no E05 leaf that
+  # year, so the recipe total equals E04 alone -- still continuous with the
+  # 2011 aggregate, proving the wide-aggregate -> modern-leaf handoff.
+  expect_equal(r2012, 213056000)
+  expect_true(all(grepl("E04|E05", r$codes_included)))
+})
+
+test_that("recipe result carries a recipe provenance block with component rows", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", years = c(2011L, 2012L),
+                    recipe = "corrections_combined")
+  prov <- attr(r, "provenance")
+  expect_equal(prov$basis, "recipe")
+  expect_equal(prov$category, "Corrections (functions 04+05 combined)")
+  expect_type(prov$recipe, "list")
+  expect_equal(prov$recipe$recipe_id, "corrections_combined")
+  expect_equal(prov$recipe$label, "Corrections (functions 04+05 combined)")
+  expect_length(prov$recipe$components, 2L)
+  comp_codes <- vapply(prov$recipe$components, function(x) x$component_code, character(1))
+  expect_setequal(comp_codes, c("E04", "E05"))
+  # A recipe query resolves its own coverage; it should never also carry
+  # suggestions for itself.
+  expect_length(prov$suggestions, 0L)
+})
+
+test_that("recipe results report an unambiguous basis/harmonization, ignoring basis=", {
+  skip_if_no_corpus()
+  # A recipe query bypasses spending_annotated(_harmonized) entirely --
+  # .run_recipe() joins `long` directly -- so `basis` must never read
+  # "harmonized"/"raw" (which would describe a code path this query never
+  # took) regardless of what the caller passed for `basis`. Task 12
+  # consumes provenance verbatim, so this needs to be unambiguous.
+  r_default <- cog_spending("121011212191", years = c(2011L, 2012L),
+                            recipe = "corrections_combined")
+  r_raw <- cog_spending("121011212191", years = c(2011L, 2012L),
+                        recipe = "corrections_combined", basis = "raw")
+  r_harm <- cog_spending("121011212191", years = c(2011L, 2012L),
+                         recipe = "corrections_combined", basis = "harmonized")
+
+  for (r in list(r_default, r_raw, r_harm)) {
+    prov <- attr(r, "provenance")
+    expect_equal(prov$basis, "recipe")
+    expect_true(is.na(prov$basis_note))
+    expect_false(prov$harmonization$applied)
+    expect_equal(prov$harmonization$na_rows_excluded, 0L)
+    expect_match(prov$harmonization$note, "recipe", ignore.case = TRUE)
+  }
+
+  # basis= truly has zero effect on a recipe query's actual numbers.
+  expect_equal(r_raw$amt_nominal, r_harm$amt_nominal)
+  expect_equal(r_default$amt_nominal, r_raw$amt_nominal)
+})
+
+test_that("recipe = 't19_selective_sales_wide' sums the local T11/T14 legs when present", {
+  skip_if_no_corpus()
+  # Westminster City, CA (canonical_govid 082001211654): T11 = 0 in 2011,
+  # T11 = 568 (T14 = 0/absent) in 2012 -- a real, data-verified equality/
+  # inequality pair inside the amended fixture window (2011-2012), standing
+  # in for the brief's original 2004/2005 example (out of scope per the
+  # amended fixture years; the underlying local-tax-split boundary is
+  # nationally FY2005, but this government's own T11 reporting activates
+  # within our 2011-2012 window).
+  r <- cog_revenue("082001211654", years = c(2011L, 2012L),
+                   recipe = "t19_selective_sales_wide")
+
+  # Raw, single-code T19 total (not the "Other Taxes" category total, which
+  # would also sum in T11/T14/T21/T23/T27/T29/T53/T99 -- queried directly to
+  # isolate exactly the code the brief's equality/inequality check is about).
+  con <- uscogdata:::.ensure_session()
+  raw_t19 <- DBI::dbGetQuery(con, "
+    SELECT year, SUM(amt) * 1000.0 AS amt
+    FROM revenue_long
+    WHERE canonical_govid = '082001211654' AND item_code = 'T19'
+      AND year IN (2011, 2012)
+    GROUP BY year ORDER BY year
+  ")
+  raw_t19_2011 <- raw_t19$amt[raw_t19$year == 2011L]
+  raw_t19_2012 <- raw_t19$amt[raw_t19$year == 2012L]
+  expect_equal(raw_t19_2011, 2231000)
+  expect_equal(raw_t19_2012, 2365000)
+
+  recipe_2011 <- r$amt_nominal[r$year == 2011L]
+  recipe_2012 <- r$amt_nominal[r$year == 2012L]
+
+  expect_equal(recipe_2011, raw_t19_2011)       # equality: no local T11/T14 yet
+  expect_gt(recipe_2012, raw_t19_2012)          # inequality: local T11 joins in
+  expect_equal(recipe_2012, raw_t19_2012 + 568000)
+})
+
+test_that("recipe = and category = together aborts", {
+  skip_if_no_corpus()
+  expect_error(
+    cog_spending("121011212191", 2020L, category = "Corrections",
+                recipe = "corrections_combined"),
+    class = "uscogdata_recipe_category_conflict"
+  )
+})
+
+test_that("unknown recipe id aborts and lists valid ids", {
+  skip_if_no_corpus()
+  err <- tryCatch(
+    cog_spending("121011212191", 2020L, recipe = "does_not_exist"),
+    error = identity
+  )
+  expect_s3_class(err, "uscogdata_unknown_recipe")
+  expect_match(conditionMessage(err), "corrections_combined")
+})
+
+test_that("recipe = requires schema_version >= 5", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    expect_error(
+      cog_spending("121011212191", 2020L, recipe = "corrections_combined"),
+      class = "uscogdata_schema_unsupported"
+    )
+  })
+})
+
+# --- signposting -------------------------------------------------------
+
+test_that("signposting suggests corrections_combined across the 2011->2012 gap", {
+  skip_if_no_corpus()
+  expect_message(
+    r <- cog_spending("121011212191", years = c(2011L, 2012L),
+                      category = "Corrections"),
+    "recipe"
+  )
+  prov <- attr(r, "provenance")
+  expect_true(length(prov$suggestions) >= 1L)
+  ids <- vapply(prov$suggestions, function(s) s$recipe_id, character(1))
+  expect_true("corrections_combined" %in% ids)
+  hit <- prov$suggestions[[which(ids == "corrections_combined")]]
+  expect_equal(hit$hint, "re-run with recipe = 'corrections_combined'")
+  expect_equal(hit$available_years, c(1967L, 2023L))
+})
+
+test_that("no signposting when the result already has full year coverage", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", years = 2019:2020, category = "Corrections")
+  prov <- attr(r, "provenance")
+  expect_length(prov$suggestions, 0L)
+})
+
+test_that("no signposting when category is NULL (unscoped query)", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", years = c(2011L, 2012L))
+  prov <- attr(r, "provenance")
+  expect_length(prov$suggestions, 0L)
+})
+
+test_that("no signposting under basis = 'raw'", {
+  skip_if_no_corpus()
+  r <- cog_spending("121011212191", years = c(2011L, 2012L),
+                    category = "Corrections", basis = "raw")
+  prov <- attr(r, "provenance")
+  expect_length(prov$suggestions, 0L)
+})

tests/testthat/test-revenue-concept-insurance-trust.R

@@ -0,0 +1,139 @@
+# Madison walkthrough audit -- finding F-014. Tracked as uscogdata#12.
+# See docs/walkthroughs/FINDINGS.md in cog_explorer.
+#
+# cog_revenue()'s flow_prefixes = c("T","A","U","B","C","D") never returns
+# item-code prefix X (Employee Retirement) or Y (other Insurance Trust). Per
+# Census's standard identity, Total Revenue = General + Utility + Liquor Store +
+# Insurance Trust Revenue, and Employee Retirement System contributions and
+# earnings ARE the Insurance Trust Revenue component -- so prefix X sits inside
+# a published Census revenue concept exactly the way I89 sits inside Census's
+# Direct Expenditure concept (finding F-012).
+#
+# RULED 2026-07-30. `revenue_concept = c("general", "total")` mirrors
+# `expenditure_concept`, and the two values are Census's two published revenue
+# concepts, related by the manual's own identity (section 4.3, which defines
+# the first by SUBTRACTING from the second):
+#
+#   Total Revenue = General + Utility + Liquor Store + Insurance Trust
+#
+# so `general` is the four general subtypes (own_source/federal/state/
+# local_aid) and `total` is every revenue subtype. Naming utility (A91-A94)
+# and liquor store (A90) separately is what makes BOTH computable -- before
+# cog_pipeline#79 they sat in own_source, so the default was really
+# "General + Utility + Liquor", a concept Census does not publish.
+#
+# Fixture reproducibility: Madison's own X-prefix revenue (FY1970-FY1986,
+# $15,098,000 nominal, $0 thereafter) is outside the bundled fixture's year
+# window (2011/2012/2019/2020), so the same invariant is asserted on Wisconsin
+# state government FY2012, where the fixture carries nonzero X01/X02/X05/X08.
+
+test_that("cog_revenue() can return Census Total Revenue including Insurance Trust (prefix X)", {
+  wi_state <- "550000227544"   # WISCONSIN (state government)
+
+  # Revenue-shaped Employee Retirement codes, read from the RAW corpus rather
+  # than through cog_revenue(), which is the filter under test:
+  #   X01/X02 employee contributions, X05 contributions from other governments,
+  #   X08 total earnings on investments.
+  #
+  # X04 and X06 are deliberately NOT in this set, though an earlier draft of
+  # this test included X04. Both are exhibit codes for INTRAgovernmental
+  # transfers (the administering government paying into its own fund), which
+  # X05's own definition excludes by name. Census agrees: its computed "Total
+  # Emp Ret Rev" for this government-year is exactly the four codes below.
+  x_revenue <- wt_raw_amt(wi_state, 2012L, codes = c("X01", "X02", "X05", "X08"))
+  expect_equal(x_revenue, 2283883)   # 615,835 + 245,083 + 560,382 + 862,583
+
+  # The Y-prefix insurance trust revenue (unemployment + workers comp), which
+  # is the other half of the same Census concept.
+  y_revenue <- wt_raw_amt(wi_state, 2012L, codes = c("Y01", "Y11"))
+  expect_equal(y_revenue, 1259785)
+
+  general <- cog_revenue(govid = wi_state, years = 2012L)
+  expect_equal(attr(general, "provenance")$revenue_concept, "general")
+  expect_equal(sum(general$amt_nominal), 31338293000)
+
+  total <- cog_revenue(govid = wi_state, years = 2012L, revenue_concept = "total")
+  expect_equal(attr(total, "provenance")$revenue_concept, "total")
+
+  # total - general is the whole insurance trust leg, X and Y together.
+  # Asserted as a delta as well as a level so this stays correct however the
+  # utility/liquor families land (both are $0 for WI state in FY2012).
+  expect_equal(sum(total$amt_nominal) - sum(general$amt_nominal),
+               (x_revenue + y_revenue) * 1000)
+  expect_equal(sum(total$amt_nominal), 34881961000)
+  expect_true(all(c("X01", "X02", "X05", "X08") %in% wt_codes_included(total)))
+
+  # Sibling codes under the SAME first letter must stay out: X11/X12 are
+  # benefit payments (an expenditure) and X21/X30/X47 are cash and securities
+  # holdings (a balance-sheet stock). This is the F-018 point restated on the
+  # revenue side -- the split comes from the crosswalk, not from the letter X.
+  expect_false(any(c("X11", "X12", "X21", "X30", "X47") %in% wt_codes_included(total)))
+
+  # Every returned row still resolves to a category (cog_pipeline#79 added the
+  # X crosswalk rows; relaxing a prefix filter alone would have produced
+  # category = NA rows).
+  expect_false(any(is.na(total$category)))
+})
+
+test_that("revenue_concept = 'general' is the default and is strict Census General Revenue", {
+  wi_state <- "550000227544"
+  default  <- cog_revenue(govid = wi_state, years = 2012L)
+  explicit <- cog_revenue(govid = wi_state, years = 2012L,
+                          revenue_concept = "general")
+  expect_equal(sum(default$amt_nominal), sum(explicit$amt_nominal))
+
+  # General Revenue excludes utility, liquor store AND insurance trust
+  # revenue. WI state carries $0 of utility/liquor in FY2012, so the level
+  # assertion above cannot see those two -- assert the subtype scope directly.
+  #
+  # A subset, not setequal: `state` means "intergovernmental revenue FROM the
+  # state government" (the C codes), which a STATE government does not receive
+  # from itself, so it is legitimately absent here.
+  expect_true(all(default$revenue_subtype %in%
+                    c("own_source", "federal", "state", "local_aid")))
+  expect_false(any(c("utility", "liquor_store", "insurance_trust") %in%
+                     default$revenue_subtype))
+})
+
+test_that("utility and liquor store revenue are inside `total` and outside `general`", {
+  # A city, where utility revenue is material: this is the case the WI state
+  # baseline structurally cannot exercise. Measured on the fixture, utility +
+  # liquor is 15.9% of what cog_revenue() returned for type-2 governments
+  # before the general/total split, so this is the largest behaviour change
+  # the concept split introduces.
+  con <- uscogdata:::.ensure_session()
+  gov <- DBI::dbGetQuery(con,
+    "SELECT canonical_govid, SUM(amt) amt FROM long
+     WHERE year = 2012 AND type = 2 AND NOT is_aggregate
+       AND item_code IN ('A91','A92','A93','A94')
+     GROUP BY 1 ORDER BY amt DESC LIMIT 1")$canonical_govid
+
+  util_raw <- wt_raw_amt(gov, 2012L, codes = c("A90", "A91", "A92", "A93", "A94"))
+  expect_gt(util_raw, 0)
+
+  general <- cog_revenue(govid = gov, years = 2012L)
+  total   <- cog_revenue(govid = gov, years = 2012L, revenue_concept = "total")
+
+  expect_false(any(c("utility", "liquor_store") %in% general$revenue_subtype))
+  expect_true("utility" %in% total$revenue_subtype)
+  expect_equal(sum(total$amt_nominal) - sum(general$amt_nominal),
+               util_raw * 1000 +
+                 wt_raw_amt(gov, 2012L, codes = c("Y01", "Y11", "X01", "X02",
+                                                   "X05", "X08")) * 1000)
+})
+
+test_that("revenue_concept rejects unknown values and never returns a balance row", {
+  expect_error(
+    cog_revenue("550000227544", years = 2012L, revenue_concept = "gross"),
+    class = "uscogdata_invalid_revenue_concept"
+  )
+
+  # uscogdata#25 restated for the widest revenue concept: stocks are not
+  # flows, and `total` must not quietly admit the X/Y/W/Z balance families.
+  con <- uscogdata:::.ensure_session()
+  balance <- DBI::dbGetQuery(con,
+    "SELECT item_code, category FROM summary_categories WHERE category_type = 'balance'")
+  total <- cog_revenue("550000227544", years = 2012L, revenue_concept = "total")
+  expect_false(any(total$category %in% balance$category))
+  expect_length(intersect(wt_codes_included(total), balance$item_code), 0L)
+})

tests/testthat/test-revenue.R

@@ -36,3 +36,20 @@ test_that("cog_revenue result has provenance attribute", {
 test_that("cog_revenue rejects invalid inputs", {
   expect_error(cog_revenue(list(), 2020L), "character|data frame")
 })
+
+test_that("cog_revenue basis = 'harmonized' (default) matches 'raw' in this fixture window", {
+  skip_if_no_corpus()
+  r_raw  <- cog_revenue("121011212191", 2019:2020, basis = "raw")
+  r_harm <- cog_revenue("121011212191", 2019:2020, basis = "harmonized")
+  expect_equal(attr(r_raw, "provenance")$basis, "raw")
+  expect_equal(attr(r_harm, "provenance")$basis, "harmonized")
+  expect_equal(sum(r_raw$amt_nominal), sum(r_harm$amt_nominal))
+})
+
+test_that("cog_revenue provenance carries the harmonization block", {
+  skip_if_no_corpus()
+  r <- cog_revenue("121011212191", 2020L)
+  h <- attr(r, "provenance")$harmonization
+  expect_true(h$applied)
+  expect_true(h$na_rows_excluded >= 0L)
+})

tests/testthat/test-rollup.R

@@ -80,8 +80,11 @@ test_that("cog_geographic_rollup provenance reports the outer verb", {
 
 test_that("cog_geographic_rollup accepts data.frames per layer", {
   skip_if_no_corpus()
-  fl_state  <- cog_gov_search("^FLORIDA$", type = "state")
+  # Unanchored: utility mode matches literally now, so "^...$" would be
-  broward   <- cog_gov_search("^BROWARD COUNTY$", state = "FL", type = "county")
+  # searched for as characters rather than read as anchors (uscogdata#16).
+  # Both still resolve to exactly one row once scoped by type/state.
+  fl_state  <- cog_gov_search("FLORIDA", type = "state")
+  broward   <- cog_gov_search("BROWARD COUNTY", state = "FL", type = "county")
   r <- cog_geographic_rollup(
     govids = list(state = fl_state, county = broward),
     category = "Police", years = 2020L

tests/testthat/test-spending.R

@@ -98,7 +98,11 @@ test_that("cog_spending rejects invalid inputs", {
 
 test_that("cog_spending accepts a cog_gov_search result directly", {
   skip_if_no_corpus()
-  picks <- cog_gov_search("^BROWARD COUNTY$", state = "FL", type = "county")
+  # Unanchored: utility mode matches `name` as a literal substring now, so
+  # "^...$" would be searched for as those characters rather than read as
+  # anchors (uscogdata#16). Scoped by state and type, the bare name still
+  # resolves to exactly one row.
+  picks <- cog_gov_search("BROWARD COUNTY", state = "FL", type = "county")
   expect_gt(nrow(picks), 0L)
   r <- cog_spending(picks, 2020L, "Corrections")
   expect_equal(unique(r$canonical_govid), "121011212191")
@@ -189,3 +193,154 @@ test_that("provenance records per-year denominator metadata", {
     expect_equal(length(pc$popyear_range), 2L)
   })
 })
+
+# --- basis = "harmonized" / "raw" (Phase R2, schema v5) --------------------
+
+test_that("basis = 'raw' reproduces the pre-harmonization Broward Police totals", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", years = 2019:2020, category = "Police",
+                      basis = "raw")
+    # Regression pin captured against the schema v5 fixture (2026-07-18,
+    # pipeline_commit ece9b32) before basis = "harmonized" existed as a
+    # concept; these are the same totals the pre-Phase-R2 default query
+    # returned (spending_annotated is untouched by the harmonized views).
+    ops <- r$amt_nominal[r$year == 2019L & r$spend_subtype == "operations"]
+    cap <- r$amt_nominal[r$year == 2020L & r$spend_subtype == "capital"]
+    expect_equal(ops, 483560000)
+    expect_equal(cap, 26693000)
+    expect_equal(attr(r, "provenance")$basis, "raw")
+  })
+})
+
+test_that("basis = 'harmonized' (default) matches 'raw' when no harmonization rule applies", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # Every `method = "collapse"` mapping in the curated harmonization_map
+    # ends by FY2004 for codes inside the spending/revenue flow-type
+    # prefixes (E/F/G/K, T/A/U/B/C/D); the one collapse extending to FY2011
+    # (L38/M38 -> L36/M36) is intergovernmental-transfer (L/M prefix) codes
+    # that were never part of spending_long/revenue_long to begin with. So
+    # for the fixture's 2011-2020 window, basis = "harmonized" is a
+    # data-verified no-op vs "raw" for in-scope codes -- this is the
+    # positive-control counterpart to the synthetic REPLACE-mechanism test
+    # in test-views.R, which proves the fold itself works when data exists.
+    r_raw  <- cog_spending("121011212191", c(2011L, 2012L, 2019L, 2020L),
+                           "Police", basis = "raw")
+    r_harm <- cog_spending("121011212191", c(2011L, 2012L, 2019L, 2020L),
+                           "Police", basis = "harmonized")
+    expect_equal(attr(r_harm, "provenance")$basis, "harmonized")
+    expect_equal(
+      r_harm$amt_nominal[order(r_harm$year, r_harm$spend_subtype)],
+      r_raw$amt_nominal[order(r_raw$year, r_raw$spend_subtype)]
+    )
+  })
+})
+
+test_that("basis defaults to 'harmonized' when not passed", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2020L, "Police")
+    expect_equal(attr(r, "provenance")$basis, "harmonized")
+  })
+})
+
+test_that("provenance carries basis + harmonization block with na_rows_excluded", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # FL state government. The harmonization block is scoped by government,
+    # year and flow prefix -- NOT by category -- so a Corrections query still
+    # counts every E/F/G-prefixed row the harmonized basis drops for having
+    # no harmonized_code. The three that apply here are E21/F21/G21
+    # (Education NEC, SB184-186, "discontinued_na", wide-era window ending
+    # FY2011); the other discontinued_na rulings live outside E/F/G.
+    # See docs/phase_r_harmonization_review.md § 1.3/1.4 and cog_pipeline
+    # data/harmonization_map.csv.
+    r <- cog_spending("120000226351", 2011:2012, "Corrections")
+    prov <- attr(r, "provenance")
+    expect_equal(prov$basis, "harmonized")
+    expect_true(prov$harmonization$applied)
+    expect_equal(prov$harmonization$na_rows_excluded, 3L)
+    # $2,825,439 thousands of FY2011 E21 + F21 + G21, reported in full USD.
+    # Pinning a non-zero amount is the point: the earlier Broward anchor's
+    # three rows were all explicit zeros, so the AMOUNT accounting was
+    # asserted only against 0 and could not have caught a bug.
+    expect_equal(prov$harmonization$na_amount_excluded, 2825439 * 1000)
+  })
+})
+
+test_that("sparsification removed the wide era's zero-pads from the exclusion count", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    # Broward County FY2011 used to carry E21/F21/G21 rows of exactly $0 --
+    # the wide era stored every government x every code, zeros included. The
+    # published corpus no longer does (SB194, cog_pipeline#64), so there is
+    # now nothing for the harmonized basis to exclude. Absence in a
+    # dense_source year means Census published $0; it does not mean the
+    # exclusion machinery stopped working, which the FL state anchor above
+    # proves independently.
+    r <- cog_spending("121011212191", 2011:2012, "Corrections")
+    h <- attr(r, "provenance")$harmonization
+    expect_true(h$applied)
+    expect_equal(h$na_rows_excluded, 0L)
+    expect_equal(h$na_amount_excluded, 0)
+  })
+})
+
+test_that("basis = 'raw' never populates the harmonization exclusion block", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2020L, "Corrections", basis = "raw")
+    h <- attr(r, "provenance")$harmonization
+    expect_false(h$applied)
+    expect_equal(h$na_rows_excluded, 0L)
+  })
+})
+
+test_that("v4 corpus: basis silently resolves to raw (default) with a provenance note", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    r <- cog_spending("121011212191", 2019L, "Police")
+    prov <- attr(r, "provenance")
+    expect_equal(prov$basis, "raw")
+    expect_match(prov$basis_note, "raw", fixed = TRUE)
+    expect_match(prov$basis_note, "schema_version", fixed = TRUE)
+    expect_false(prov$harmonization$applied)
+  })
+})
+
+test_that("v4 corpus: explicit basis = 'harmonized' aborts", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    expect_error(
+      cog_spending("121011212191", 2019L, "Police", basis = "harmonized"),
+      class = "uscogdata_basis_unsupported"
+    )
+  })
+})
+
+test_that("provenance$series_break_refs is a populated-when-applicable character vector", {
+  skip_if_no_corpus()
+  with_fixture_corpus({
+    r <- cog_spending("121011212191", 2020L, "Corrections")
+    refs <- attr(r, "provenance")$series_break_refs
+    expect_type(refs, "character")
+    # No catalogued code-specific series_breaks_pq row falls inside this
+    # fixture's 2011/2012/2019/2020 window for the codes this query touches
+    # (E04/G04) -- data-verified; the mechanism itself is what's under test
+    # here, via a query-shaped unit test in test-views.R since the fixture
+    # has no positive case to pin against. Corpus-wide ("ALL") entries never
+    # appear in this field by construction -- they travel in
+    # corpus_break_refs; see test-corpus-breaks.R.
+    expect_equal(refs, character(0))
+  })
+})
+
+test_that("v4 corpus: explicit basis = 'raw' still works", {
+  skip_if_no_corpus()
+  with_doctored_schema_version(4L, {
+    r <- cog_spending("121011212191", 2019L, "Police", basis = "raw")
+    expect_equal(attr(r, "provenance")$basis, "raw")
+    expect_gt(nrow(r), 0L)
+  })
+})

tests/testthat/test-views.R

@@ -9,19 +9,383 @@ test_that("all expected views register on session open", {
   expected <- c(
     "long", "spending_long", "revenue_long",
     "canonical_fips_xwalk", "summary_categories",
-    "spending_annotated", "revenue_annotated"
+    "spending_annotated", "revenue_annotated",
+    "ig_long", "ig_annotated",
+    "ig_long_harmonized", "ig_annotated_harmonized"
   )
   expect_true(all(expected %in% views$table_name))
 })
 
-test_that("spending_long filters to E/F/G/K prefixes and excludes aggregates", {
+test_that("inst/sql/22- and 23- harmonized views enforce every WHERE predicate (real SQL text, synthetic parquet)", {
+  # spending_long_harmonized / revenue_long_harmonized are three-predicate
+  # views:
+  #   SELECT * REPLACE (harmonized_code AS item_code)
+  #   FROM long
+  #   WHERE NOT is_aggregate
+  #     AND harmonized_code IS NOT NULL
+  #     AND LEFT(harmonized_code, 1) IN (<flow prefixes>)
+  # None of the curated harmonization_map's `collapse` rulings land inside
+  # the bundled fixture's 2011-2020 window for spending/revenue-prefixed
+  # codes (see the "basis = 'harmonized' (default) matches 'raw'" test in
+  # test-spending.R and docs/phase_r_harmonization_review.md § 0.2/§ 2), so
+  # there is no real fixture row that exercises a nonzero fold or a
+  # predicate-excluded row. Rather than re-implement the WHERE clause by
+  # hand against an in-memory VALUES table (which would only prove the SQL
+  # *pattern* works, not that the deployed inst/sql/22-/23- text actually
+  # applies it), this test reads the real SQL files off disk, substitutes
+  # {url} exactly as .register_views() does, and executes them -- plus
+  # their 10-long.sql dependency -- against a synthetic hive-partitioned
+  # parquet tree written to a temp dir. A regression in any predicate (e.g.
+  # `NOT is_aggregate` dropped, the crosswalk-membership subquery changed,
+  # the NULL guard removed) would change which of the rows below survive.
+  #
+  # The synthetic parquet is written with DuckDB's own COPY ... TO (FORMAT
+  # PARQUET) rather than the arrow package: this package has no arrow
+  # dependency (CLAUDE.md "No arrow dependency -- DuckDB reads parquet
+  # natively"), and DuckDB can round-trip its own parquet writer/reader
+  # without adding one for tests either.
+  skip_if_no_corpus()
+
+  tmp <- withr::local_tempdir()
+  part_dir <- file.path(tmp, "data", "long", "year=2004")
+  dir.create(part_dir, recursive = TRUE)
+  part_path <- file.path(part_dir, "part-0.parquet")
+
+  write_con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(write_con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        -- Spending (E/F/G/K) rows, exercised against spending_long_harmonized:
+        ('spend-A', 'E36', 100,    false, 'E36'), -- control: passes every predicate as-is
+        ('spend-B', 'E38', 50,     false, 'E36'), -- collapse-fold: passes every predicate, renamed to E36
+        ('spend-C', 'E05', 999999, true,  'E05'), -- excluded ONLY by `NOT is_aggregate`
+        ('spend-D', 'E99', 888888, false, NULL),  -- excluded by `harmonized_code IS NOT NULL`
+        -- 'S74' and 'Z61' are classified `balance` in the synthetic
+        -- crosswalk below (mirroring the real corpus's own non-flow codes),
+        -- so each is excluded from its view ONLY by the crosswalk-membership
+        -- subquery -- the mechanism that replaced the prefix allowlists
+        -- (uscogdata#11) and keeps balance stocks out of both flows
+        -- (uscogdata#25).
+        ('spend-E', 'S74', 777777, false, 'S74'), -- excluded ONLY by crosswalk membership (balance)
+        -- Revenue rows, exercised against revenue_long_harmonized:
+        ('rev-A',   'U11', 200,    false, 'U11'), -- control: passes every predicate as-is
+        ('rev-B',   'U10', 25,     false, 'U11'), -- collapse-fold: passes every predicate, renamed to U11
+        ('rev-C',   'T29', 555555, true,  'T29'), -- excluded ONLY by `NOT is_aggregate`
+        ('rev-D',   'T88', 444444, false, NULL),  -- excluded by `harmonized_code IS NOT NULL`
+        ('rev-E',   'Z61', 333333, false, 'Z61')  -- excluded ONLY by crosswalk membership (balance)
+      ) AS t(canonical_govid, item_code, amt, is_aggregate, harmonized_code)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(part_path)))
+
+  # The flow views classify by membership in summary_categories, so the
+  # synthetic corpus needs one too. Every flow code above is a member of its
+  # own flow (so is_aggregate / NULL-harmonized exclusions stay the SOLE
+  # excluder for those rows); S74/Z61 are members but classified balance, so
+  # membership itself is what excludes them.
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('E36', 'Water Utilities',  'expenditure', 'operations', NULL),
+        ('E38', 'Water Utilities',  'expenditure', 'operations', NULL),
+        ('E05', 'Corrections',      'expenditure', 'operations', NULL),
+        ('E99', 'Other',            'expenditure', 'operations', NULL),
+        ('S74', 'Fund Balances',    'balance',     NULL,         NULL),
+        ('U11', 'Interest Earnings','revenue',     NULL,         'own_source'),
+        ('U10', 'Interest Earnings','revenue',     NULL,         'own_source'),
+        ('T29', 'Other Taxes',      'revenue',     NULL,         'own_source'),
+        ('T88', 'Other Taxes',      'revenue',     NULL,         'own_source'),
+        ('Z61', 'Fund Balances',    'balance',     NULL,         NULL)
+      ) AS t(item_code, category, category_type, spend_subtype, revenue_subtype)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(file.path(tmp, "data", "summary_categories.parquet"))))
+
+  sql_dir <- system.file("sql", package = "uscogdata")
+  .read_view_sql <- function(filename) {
+    txt <- paste(readLines(file.path(sql_dir, filename), warn = FALSE), collapse = "\n")
+    gsub("\\{url\\}", paste0(tmp, "/"), txt, fixed = FALSE)
+  }
+
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(con, .read_view_sql("10-long.sql"))
+  DBI::dbExecute(con, .read_view_sql("11-summary_categories.sql"))
+  DBI::dbExecute(con, .read_view_sql("22-spending_long_harmonized.sql"))
+  DBI::dbExecute(con, .read_view_sql("23-revenue_long_harmonized.sql"))
+
+  spend <- DBI::dbGetQuery(con,
+    "SELECT item_code, SUM(amt) AS amt FROM spending_long_harmonized
+     GROUP BY item_code ORDER BY item_code"
+  )
+  # Exactly one surviving row: spend-C (aggregate), spend-D (NULL
+  # harmonized_code), and spend-E (balance, not an expenditure member) must
+  # all be gone, and spend-A + spend-B must be folded together under E36.
+  expect_equal(nrow(spend), 1L)
+  expect_equal(spend$item_code, "E36")
+  expect_equal(spend$amt, 150)
+
+  rev <- DBI::dbGetQuery(con,
+    "SELECT item_code, SUM(amt) AS amt FROM revenue_long_harmonized
+     GROUP BY item_code ORDER BY item_code"
+  )
+  expect_equal(nrow(rev), 1L)
+  expect_equal(rev$item_code, "U11")
+  expect_equal(rev$amt, 225)
+})
+
+test_that("inst/sql/24- and 25- IG views retain aggregates, COALESCE NULL harmonized_code, and exclude the L-- family total (real SQL text, synthetic parquet)", {
+  # ig_long / ig_long_harmonized have the subtlest predicates in the package:
+  # a deliberately ABSENT `NOT is_aggregate` (unlike every other *_long view),
+  # and COALESCE(harmonized_code, item_code) instead of a plain
+  # `harmonized_code IS NOT NULL` filter. The only end-to-end guard on this
+  # today is bound to AL state / 2011 / Education K-12, where M12 happens to
+  # be the sole IG code present -- regenerate the fixture without that one
+  # row and the guard would die silently while staying green. As with the
+  # 22-/23- test above, this reads the real inst/sql/24-/25- text off disk
+  # and executes it against a synthetic hive-partitioned parquet tree, so a
+  # regression in either predicate changes which rows survive.
+  skip_if_no_corpus()
+
+  tmp <- withr::local_tempdir()
+  part_dir <- file.path(tmp, "data", "long", "year=2004")
+  dir.create(part_dir, recursive = TRUE)
+  part_path <- file.path(part_dir, "part-0.parquet")
+
+  write_con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(write_con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('ig-A', 'M04', 100,   false, 'M04'), -- control: passes through as-is
+        ('ig-B', 'M38', 50,    false, 'M36'), -- fold control: real SB012 rule, renamed to M36 under harmonized basis
+        ('ig-C', 'M47', 99999, true,  NULL),  -- legacy aggregate, NO harmonized_code: must survive BOTH views
+        ('ig-D', 'L--', 55555, false, 'L--'), -- family total: deliberately NOT a crosswalk member, excluded from BOTH views
+        ('ig-E', 'T29', 44444, false, 'T29')  -- revenue member, not intergovernmental: excluded from BOTH views
+      ) AS t(canonical_govid, item_code, amt, is_aggregate, harmonized_code)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(part_path)))
+
+  # The IG views classify by summary_categories membership
+  # (spend_subtype = 'intergovernmental'). L-- is deliberately absent --
+  # exactly as it is from the real crosswalk -- which is what excludes it.
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('M04', 'Corrections', 'expenditure', 'intergovernmental', NULL),
+        ('M38', 'Health',      'expenditure', 'intergovernmental', NULL),
+        ('M36', 'Health',      'expenditure', 'intergovernmental', NULL),
+        ('M47', 'IG Other',    'expenditure', 'intergovernmental', NULL),
+        ('T29', 'Other Taxes', 'revenue',     NULL,                'own_source')
+      ) AS t(item_code, category, category_type, spend_subtype, revenue_subtype)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(file.path(tmp, "data", "summary_categories.parquet"))))
+
+  sql_dir <- system.file("sql", package = "uscogdata")
+  .read_view_sql <- function(filename) {
+    txt <- paste(readLines(file.path(sql_dir, filename), warn = FALSE), collapse = "\n")
+    gsub("\\{url\\}", paste0(tmp, "/"), txt, fixed = FALSE)
+  }
+
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(con, .read_view_sql("10-long.sql"))
+  DBI::dbExecute(con, .read_view_sql("11-summary_categories.sql"))
+  DBI::dbExecute(con, .read_view_sql("24-ig_long.sql"))
+  DBI::dbExecute(con, .read_view_sql("25-ig_long_harmonized.sql"))
+
+  raw <- DBI::dbGetQuery(con,
+    "SELECT item_code, SUM(amt) AS amt FROM ig_long
+     GROUP BY item_code ORDER BY item_code"
+  )
+  # L-- (family total, not a member) and T29 (revenue, not IG) are gone; the
+  # aggregate row M47 survives -- proof `NOT is_aggregate` is absent from
+  # ig_long.
+  expect_equal(raw$item_code, c("M04", "M38", "M47"))
+  expect_equal(raw$amt, c(100, 50, 99999))
+
+  harmonized <- DBI::dbGetQuery(con,
+    "SELECT item_code, SUM(amt) AS amt FROM ig_long_harmonized
+     GROUP BY item_code ORDER BY item_code"
+  )
+  # M38 folds to M36 (real harmonized_code present); M47 keeps its raw code
+  # via COALESCE(NULL, 'M47') -- proof the aggregate row is NOT dropped by
+  # a plain `harmonized_code IS NOT NULL` filter. L-- and T29 stay excluded.
+  expect_equal(harmonized$item_code, c("M04", "M36", "M47"))
+  expect_equal(harmonized$amt, c(100, 50, 99999))
+})
+
+test_that(".build_series_break_refs matches fin_code + break_year window", {
+  # No CODE-SPECIFIC series_breaks_pq row falls inside the bundled fixture's
+  # 2011-2020 window (data-verified; see the "series_break_refs" test in
+  # test-spending.R), so this proves the matching logic itself against the
+  # live view + a synthetic year window that DOES hit a cataloged break
+  # (SB075, fin_code E62, break_year 2005). The corpus-wide entries are a
+  # separate path with its own coverage -- SB194 does sit at 2012, inside
+  # the fixture window; see test-corpus-breaks.R.
   skip_if_no_corpus()
   con <- cog_open()
   on.exit(cog_close())
-  prefixes <- DBI::dbGetQuery(con,
+  refs <- uscogdata:::.build_series_break_refs(
-    "SELECT DISTINCT LEFT(item_code, 1) AS pfx FROM spending_long"
+    con, codes_observed = c("E62", "E04"), years = c(2003L, 2006L),
-  )$pfx
+    schema_version = 5L
-  expect_true(all(prefixes %in% c("E", "F", "G", "K")))
+  )
+  expect_true("SB075" %in% refs)
+  expect_true("SB071" %in% refs)
+
+  # Gated on schema_version >= 5 even when the codes/years would otherwise match.
+  refs_v4 <- uscogdata:::.build_series_break_refs(
+    con, codes_observed = c("E62"), years = c(2003L, 2006L), schema_version = 4L
+  )
+  expect_equal(refs_v4, character(0))
+})
+
+test_that("schema v5 harmonization views register when the corpus supports them", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+  manifest <- uscogdata:::.uscogdata_env$manifest
+  skip_if(as.integer(manifest$schema_version) < 5L, "fixture is schema_version < 5")
+
+  views <- DBI::dbGetQuery(con,
+    "SELECT table_name FROM information_schema.tables
+     WHERE table_schema = 'main' AND table_type = 'VIEW'"
+  )
+  expected_v5 <- c(
+    "spending_long_harmonized", "revenue_long_harmonized",
+    "spending_annotated_harmonized", "revenue_annotated_harmonized",
+    "harmonization_map", "harmonization_recipes", "series_breaks_pq"
+  )
+  expect_true(all(expected_v5 %in% views$table_name))
+})
+
+test_that(".harmonization_view_files guard is necessary: registration against a v4-shaped corpus (no harmonized_code column at all) succeeds only because the harmonized views are skipped", {
+  # with_doctored_schema_version() (used elsewhere in this suite) only
+  # rewrites manifest.json's schema_version -- the underlying `long` parquet
+  # is still the bundled v6 fixture, which DOES have a harmonized_code
+  # column, so it only proves the skip *happens*, not that it is *required*.
+  # This test builds a genuinely v4-shaped corpus: `long` has no
+  # harmonized_code column at all, matching a real pre-Phase-R2 publish
+  # tree, and then shows two things: (1) the real .register_views(), gated
+  # on manifest$schema_version, registers cleanly against it; (2) the exact
+  # SQL text of a gated file (25-ig_long_harmonized.sql), executed directly
+  # against the same corpus without the gate, fails -- proving the gate is
+  # load-bearing, not incidental.
+  tmp <- withr::local_tempdir()
+  part_dir <- file.path(tmp, "data", "long", "year=2004")
+  dir.create(part_dir, recursive = TRUE)
+  part_path <- file.path(part_dir, "part-0.parquet")
+
+  write_con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(write_con, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('gov-1', 'E36', 100, false, 500000, 2020)
+      ) AS t(canonical_govid, item_code, amt, is_aggregate, population, popyear)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(part_path)))
+
+  xwalk_path <- file.path(tmp, "data", "canonical_fips_xwalk.parquet")
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('gov-1', 'Test Gov', 1, 'County', '01', '001', NULL, 500000)
+      ) AS t(canonical_govid, gov_name, govs_type, type_label, fips_state,
+             fips_county, fips_place, population_acs)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(xwalk_path)))
+
+  cats_path <- file.path(tmp, "data", "summary_categories.parquet")
+  DBI::dbExecute(write_con, sprintf("
+    COPY (
+      SELECT * FROM (VALUES
+        ('E36', 'Test Category', 'expenditure', 'direct', NULL)
+      ) AS t(item_code, category, category_type, spend_subtype, revenue_subtype)
+    ) TO %s (FORMAT PARQUET)
+  ", uscogdata:::.sql_lit_chr(cats_path)))
+
+  # Confirm the synthetic `long` genuinely lacks harmonized_code (not just
+  # NULL values -- the column itself must be absent) before trusting the
+  # rest of this test.
+  cols <- DBI::dbGetQuery(write_con, sprintf(
+    "DESCRIBE SELECT * FROM read_parquet(%s)", uscogdata:::.sql_lit_chr(part_path)
+  ))$column_name
+  expect_false("harmonized_code" %in% cols)
+
+  url <- paste0(tmp, "/")
+
+  # (1) Full .register_views() against this v4-shaped corpus must succeed --
+  # this is the behavior the guard exists to protect.
+  con <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con, shutdown = TRUE), add = TRUE)
+  expect_no_error(
+    uscogdata:::.register_views(con, url, manifest = list(schema_version = 4L))
+  )
+  views <- DBI::dbGetQuery(con,
+    "SELECT table_name FROM information_schema.tables
+     WHERE table_schema = 'main' AND table_type = 'VIEW'")$table_name
+  expect_true(all(c("ig_long", "ig_annotated", "spending_annotated") %in% views))
+  expect_false(any(c("ig_long_harmonized", "ig_annotated_harmonized",
+                      "spending_long_harmonized") %in% views))
+
+  # (2) Prove the gate is load-bearing: the exact SQL text of the skipped
+  # file, executed directly (bypassing .register_views()'s schema_version
+  # check) against the SAME corpus, fails because it references
+  # long.harmonized_code, a column this corpus's `long` does not have.
+  sql_dir <- system.file("sql", package = "uscogdata")
+  .read_view_sql <- function(filename) {
+    txt <- paste(readLines(file.path(sql_dir, filename), warn = FALSE), collapse = "\n")
+    gsub("\\{url\\}", url, txt, fixed = FALSE)
+  }
+  con2 <- DBI::dbConnect(duckdb::duckdb())
+  on.exit(DBI::dbDisconnect(con2, shutdown = TRUE), add = TRUE)
+  DBI::dbExecute(con2, .read_view_sql("10-long.sql"))
+  expect_error(DBI::dbExecute(con2, .read_view_sql("25-ig_long_harmonized.sql")))
+
+  # Reconciling this test with the C2 guard (expenditure-concept review):
+  # `ig_annotated`/`spending_annotated` registering cleanly above proves
+  # only that CREATE VIEW binds against a `summary_categories` with no M/L
+  # rows at all (this synthetic corpus's own summary_categories has a
+  # single E36 row, see the COPY above) -- a LEFT JOIN never fails to
+  # resolve regardless of what the joined-to table contains. It does NOT
+  # mean querying expenditure_concept = "total" against this shape is safe:
+  # exactly this corpus (schema_version reported as supported, but
+  # summary_categories predates the M/L rows cog_pipeline PR #59 added) is
+  # what .require_ig_categories() exists to catch at the *verb* level,
+  # since PR #59 shipped those rows with no schema_version bump. Confirm
+  # the new runtime guard actually fires against this same `con`.
+  expect_error(
+    uscogdata:::.require_ig_categories(con),
+    class = "uscogdata_ig_categories_unsupported"
+  )
+})
+
+test_that("spending_long carries exactly the non-IG expenditure crosswalk codes and excludes aggregates", {
+  skip_if_no_corpus()
+  con <- cog_open()
+  on.exit(cog_close())
+
+  # Classification is crosswalk membership, not prefixes (uscogdata#11):
+  # every row's code must classify as expenditure and never as
+  # intergovernmental (which lives in ig_long).
+  stray <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT s.item_code
+     FROM spending_long s
+     LEFT JOIN summary_categories c USING (item_code)
+     WHERE c.category_type IS DISTINCT FROM 'expenditure'
+        OR c.spend_subtype = 'intergovernmental'"
+  )$item_code
+  expect_length(stray, 0L)
+
+  # Balance codes are stocks, not flows -- they must never appear in a
+  # spending result (uscogdata#25). Prefix filtering could not guarantee
+  # this (W/X/Y/Z balance codes share letters with flow codes).
+  balance_n <- DBI::dbGetQuery(con,
+    "SELECT count(*) AS n FROM spending_long WHERE item_code IN (
+       SELECT item_code FROM summary_categories WHERE category_type = 'balance'
+     )"
+  )$n
+  expect_equal(balance_n, 0)
 
   agg_count <- DBI::dbGetQuery(con,
     "SELECT count(*) AS n FROM spending_long WHERE is_aggregate"
@@ -29,14 +393,29 @@ test_that("spending_long filters to E/F/G/K prefixes and excludes aggregates", {
   expect_equal(agg_count, 0)
 })
 
-test_that("revenue_long filters to T/A/U/B/C/D prefixes and excludes aggregates", {
+test_that("revenue_long carries exactly the revenue crosswalk codes and excludes aggregates", {
   skip_if_no_corpus()
   con <- cog_open()
   on.exit(cog_close())
-  prefixes <- DBI::dbGetQuery(con,
+
-    "SELECT DISTINCT LEFT(item_code, 1) AS pfx FROM revenue_long"
+  # The view carries EVERY revenue subtype; which of Census's two published
-  )$pfx
+  # concepts a query returns is decided per `revenue_concept` in R
-  expect_true(all(prefixes %in% c("T", "A", "U", "B", "C", "D")))
+  # (uscogdata#12), exactly as `expenditure_concept` narrows spending_long.
+  stray <- DBI::dbGetQuery(con,
+    "SELECT DISTINCT s.item_code
+     FROM revenue_long s
+     LEFT JOIN summary_categories c USING (item_code)
+     WHERE c.category_type IS DISTINCT FROM 'revenue'"
+  )$item_code
+  expect_length(stray, 0L)
+
+  # No balance stock ever appears in a revenue result (uscogdata#25).
+  balance_n <- DBI::dbGetQuery(con,
+    "SELECT count(*) AS n FROM revenue_long WHERE item_code IN (
+       SELECT item_code FROM summary_categories WHERE category_type = 'balance'
+     )"
+  )$n
+  expect_equal(balance_n, 0)
 
   agg_count <- DBI::dbGetQuery(con,
     "SELECT count(*) AS n FROM revenue_long WHERE is_aggregate"
@@ -69,13 +448,15 @@ test_that("gov_population_yearly exposes one row per (year, canonical_govid)", {
        WHERE canonical_govid = '121011212191'
        ORDER BY year"
     )
-    expect_setequal(df$year, c(2019L, 2020L))
+    expect_setequal(df$year, c(2011L, 2012L, 2019L, 2020L))
-    expect_equal(nrow(df), 2L)
+    expect_equal(nrow(df), 4L)
     expect_true(all(!is.na(df$population)))
-    # Hardcoded values are from the bundled fixture (regenerated 2026-07-11
+    # Hardcoded values are from the bundled fixture (regenerated 2026-07-18
-    # against cog_pipeline publish tree, pipeline_commit 1a00925, Phase P
+    # against cog_pipeline publish tree, pipeline_commit ece9b32, Phase R2
-    # schema_version 4). Update if the fixture is rebuilt against a
+    # schema_version 5, years 2011/2012/2019/2020). Update if the fixture is
-    # different source vintage.
+    # rebuilt against a different source vintage.
+    expect_equal(df$population[df$year == 2011L], 1759591L)
+    expect_equal(df$population[df$year == 2012L], 1819773L)
     expect_equal(df$population[df$year == 2019L], 1935878L)
     expect_equal(df$population[df$year == 2020L], 1952778L)
     # Uniqueness on (year, canonical_govid) across the whole view.

vignettes/population-denominators.Rmd

@@ -13,6 +13,8 @@ knitr::opts_chunk$set(eval = FALSE, collapse = TRUE, comment = "#>")
 
 # Why per-year population matters
 
+A note on units first, since every figure below is a rate: the numerator is in **full US dollars**. The raw Census files report **thousands of dollars** and the corpus keeps them that way in its own `amt` column, but `cog_spending()` and `cog_revenue()` multiply by 1000 on the way out, so `amt_per_capita_nominal` is already dollars per person. Do not scale it again.
+
 Per-capita finance numbers divide each year's spending or revenue by a population denominator. The choice of denominator is a research decision, not an implementation detail: a 24-year corpus paired with a single 5-year ACS estimate produces biased per-capita values whose magnitude scales with each government's population change.
 
 `uscogdata` defaults to the **Census F-33 population value Census itself uses to compute its published per-capita tables.** That value is recorded on every COG row as `population`, with `popyear` indicating the vintage. For a city that grew from 200,000 to 300,000 between 2000 and 2023, this default reproduces the per-capita value Census published. A static ACS denominator would have understated 2000 per-capita by ~33%.

vignettes/total-spending.Rmd

@@ -0,0 +1,256 @@
+---
+title: "Total spending: Primary, Direct, Total, and when each is right"
+output: rmarkdown::html_vignette
+vignette: >
+  %\VignetteIndexEntry{Total spending: Primary, Direct, Total, and when each is right}
+  %\VignetteEngine{knitr::rmarkdown}
+  %\VignetteEncoding{UTF-8}
+---
+
+```{r setup, include = FALSE}
+knitr::opts_chunk$set(collapse = TRUE, comment = "#>")
+```
+
+# Two questions that sound the same but aren't
+
+"Total spending" means two different things depending on whether the question
+is about one government or several:
+
+1. **"What did my county spend in total, a decade ago vs today?"** — one
+   government, tracked over time. Any concept answers this correctly, as
+   long as the same concept is used for both years.
+2. **"How do all the counties in my state compare, a decade ago vs today,
+   against the neighboring state?"** — several governments, summed together.
+   Here only a non-intergovernmental concept (`primary` or `direct`) gives
+   the right answer; summing `total` across governments double-counts money
+   that passes between them.
+
+`cog_spending()`'s `expenditure_concept` argument controls which of these a
+query answers, via three nested concepts defined as sets of the crosswalk's
+`spend_subtype` values (never item-code first letters — the letter `Y` alone
+spans revenue, expenditure, and balance codes):
+
+- `"primary"` (the default) — the government's own service provision:
+  `operations` + `capital` + `assistance`.
+- `"direct"` — Census's published Direct Expenditure: `primary` plus
+  `interest` on debt and `insurance_benefits` (e.g. pension payments).
+- `"total"` — `direct` plus the `intergovernmental` leg.
+
+This vignette walks through both questions with code that actually runs
+against the package's bundled fixture corpus, then explains why the second
+question refuses `"total"` outright.
+
+Before any of the numbers below: every amount column here — `amt_nominal`,
+`amt_real`, and their `amt_per_capita_*` counterparts — is in **full US
+dollars**. The raw Census files report **thousands of dollars** and the
+corpus preserves that in its own `amt` column, but the verbs multiply by 1000
+on the way out. So `amt_nominal = 1317000` means $1.317 million, not $1.317
+billion. Do not scale it again.
+
+```{r}
+library(uscogdata)
+
+# Point at the bundled offline fixture (years 2011, 2012, 2019, 2020, all 50
+# states) so this vignette knits without network access. In real use,
+# USCOGDATA_URL is instead set to the published corpus URL -- see README.md.
+Sys.setenv(USCOGDATA_URL = paste0(
+  system.file("extdata/fixture_corpus", package = "uscogdata"), "/"
+))
+```
+
+The fixture doesn't carry 2017 or the present year, so the examples below use
+the closest years it does ship -- **2012 and 2020** -- in place of "2017 vs
+today" / "ten years ago vs today". Point `USCOGDATA_URL` at the published
+corpus and swap in real years; the mechanics are identical.
+
+# Archetype 1: one government's own trend
+
+For a single government, `total` is a legitimate way to describe "everything
+this government spent, including money it handed to other governments to
+spend on its behalf":
+
+```{r}
+al_total <- cog_spending(
+  "010000226085",                 # Alabama, the state government
+  years = c(2012, 2020),
+  category = "Highways",
+  expenditure_concept = "total"
+)
+al_total
+```
+
+The `intergovernmental` rows are what `"total"` adds on top of the
+non-intergovernmental subtypes (here `capital` + `operations`): Alabama's
+own payments out to counties and cities for highway work. Because this
+query only ever concerns Alabama, including that piece is safe -- there's
+no other government's number it could be double-counted against.
+
+`"primary"` (the default) answers the same trend question just as validly
+(for Highways, which maps only to operations/capital codes, `"primary"` and
+`"direct"` coincide -- there is no highway-specific interest or insurance
+benefit to add):
+
+```{r}
+al_primary <- cog_spending(
+  "010000226085", years = c(2012, 2020), category = "Highways"
+  # expenditure_concept = "primary" is the default; shown here for contrast
+)
+al_primary
+```
+
+Both are internally consistent series. What breaks the comparison is
+**switching concepts between the two years being compared** -- e.g. `direct`
+for 2012 and `total` for 2020 -- which manufactures a trend that isn't
+really there. Pick one concept for a given question and hold it fixed across
+every year in the series.
+
+# Archetype 2: a cross-government rollup
+
+`cog_geographic_rollup()` sums spending across state/county/city layers for
+a place. Its default is `"primary"`, and (as shown below) it accepts only
+the non-intergovernmental concepts, `"primary"` and `"direct"`:
+
+```{r}
+fl_rollup <- cog_geographic_rollup(
+  govids = list(
+    state  = "120000226351",                   # Florida
+    county = c("121011212191", "121099101897") # Broward + Palm Beach
+  ),
+  category = "Highways",
+  years = c(2012, 2020)
+)
+fl_rollup
+```
+
+For the neighboring state, the comparison is a single government, so it's a
+plain `cog_spending()` call rather than a rollup:
+
+```{r}
+ga_state <- cog_spending(
+  "130000226087", years = c(2012, 2020), category = "Highways" # Georgia
+)
+ga_state
+```
+
+Now the same rollup, but asking for `expenditure_concept = "total"`:
+
+```{r, error = TRUE}
+cog_geographic_rollup(
+  govids = list(state = "120000226351", county = "121011212191"),
+  category = "Highways",
+  years = 2020,
+  expenditure_concept = "total"
+)
+```
+
+`cog_geographic_rollup()` (and `cog_peer_compare()`, for the same reason)
+refuses `"total"` outright rather than silently returning an inflated
+number. The next section is why.
+
+# The mechanism
+
+Suppose Alabama gives a county $10M toward a highway project. That $10M
+shows up **twice** in the underlying corpus:
+
+- Once on Alabama's own record, coded `M44` ("to local governments,
+  Highways") -- Alabama's intergovernmental leg.
+- Again on the county's record, coded `E44` / `F44` ("Highways, current
+  operations" / "capital outlay") -- the county's direct spending, because
+  the county is the government that actually lets the contract and pays the
+  paving crew.
+
+`primary` and `direct` (the crosswalk's non-intergovernmental expenditure
+subtypes) only ever count the second of those -- the government that
+actually did the spending. `total` (Direct plus the intergovernmental leg)
+counts the first one *as well*, which is exactly right for describing
+Alabama's own budget: Alabama's `total` genuinely includes the $10M it
+committed to highways, whether it built the road itself or paid the county
+to. But sum `total` across Alabama **and** the county, and that $10M is
+counted twice -- once as Alabama's payment out, once as the county's
+spending in -- reporting $20M of highway work for $10M actually spent.
+
+This is exactly the shape of query `cog_geographic_rollup()` exists to run
+(summing across layers of government), so it refuses `"total"` rather than
+silently overstating every multi-layer figure it produces.
+
+# How big is the risk in practice
+
+Intergovernmental transfers aren't evenly distributed by government type.
+Measured against the bundled fixture corpus (all 50 states, each of its
+four years -- 2011, 2012, 2019, 2020), intergovernmental spending as a
+share of a government's own Direct spending is:
+
+| Government type | Intergovernmental / Direct |
+|---|---|
+| State  | 33.1%-40.5% (varies by year; 36.2% pooled across all four) |
+| County | 3.3%-4.8% (varies by year) |
+| City   | 2.4%-2.9% (varies by year) |
+
+So the Direct/Total choice matters overwhelmingly for **state**
+governments -- a state's Total genuinely differs from its Direct by more
+than a third, while for a county or city the two are close. (The state
+share is much larger than pre-#11 measurements suggested, because the
+intergovernmental leg now correctly includes the `Q11`/`Q12`/`Q18` state
+payments to school systems -- for most states the single largest transfer
+they make.) That's also why the mistake this vignette warns about is easy
+to make unnoticed at the county/city level and costly at the state level:
+rolling up every government using `total` instead of `primary`/`direct`
+overstates the FY2019 figure by 24.1% for Alabama and 23.2% nationally.
+
+# Why Total = Direct + M + L + Q, not Direct + M
+
+It's tempting to assume `total` only needs to add `M`. But the
+intergovernmental leg has three families, all money the queried government
+itself pays **out** -- they're not different accounts of a receiving
+government's revenue. `M` is what it pays to other **local** governments
+(e.g. a county paying a city for a shared paving contract); `L` is what it
+pays **up** to its **state** government (e.g. a county's contribution to a
+state-administered program); and `Q11`/`Q12`/`Q18` are a state's payments
+to **school systems** (K-12 and higher-ed aid -- for most states the
+single largest transfer they make, and the piece the pre-#11 prefix
+allowlist silently dropped, finding F-017). A government's Total genuinely
+includes every leg it pays, because each is its own spending, just routed
+to a different kind of recipient. On the bundled fixture corpus (all 50
+states, 2011/2012/2019/2020), `L` is 0 for state governments (a state has
+no "payments to the state government" leg of its own) but is 43%-51% the
+size of `M` for counties (varies by year) and 144%-189% the size of `M`
+for cities (varies by year; 166% pooled across all four) -- so a `total`
+that omitted `L` would silently undercount Total specifically for local
+governments, and for cities `L` is often the *larger* of the two legs.
+`cog_spending(expenditure_concept = "total")` includes every leg
+(excluding the `L--` family-total rollup row, which would double-count its
+own components).
+
+# Composition rules
+
+- `expenditure_concept` (whose spending counts -- Primary, Direct, or
+  Direct plus intergovernmental) is **orthogonal** to `basis` (which
+  vintage of the item-code space a query resolves against --
+  `"harmonized"` vs `"raw"`).
+  They combine freely: `expenditure_concept = "total", basis = "raw"` is a
+  valid, meaningful query, and so is every other pairing.
+- `expenditure_concept = "total"` is **mutually exclusive** with `recipe`: a
+  recipe already defines its own component codes (some recipes have their
+  own matching intergovernmental counterpart recipe instead -- see
+  `cog_recipes()` and the "firing suggestion" notes surfaced in
+  `cog_spending()`'s provenance), so layering a second, generic `total`
+  union on top of a recipe query has no well-defined meaning. Passing both
+  together aborts with an error naming the conflict.
+- `expenditure_concept` is a **spending-only** concept: `cog_revenue()`
+  doesn't expose it (revenue's own intergovernmental codes are a different
+  axis -- see `?cog_revenue`).
+
+# Summary
+
+- Comparing one government to itself over time: any concept works -- pick
+  one and hold it fixed across every year compared.
+- Comparing or summing across governments -- counties within a state, a
+  state against its neighbor, cities against counties: use `"primary"`
+  (the default) or `"direct"`. `cog_geographic_rollup()` and
+  `cog_peer_compare()` enforce this by refusing `"total"`.
+- `"primary"` = operations + capital + assistance. `"direct"` = primary +
+  interest on debt + insurance trust benefits (Census's published Direct
+  Expenditure). `"total"` = direct + intergovernmental (`M` to local
+  governments, `L` to the state government excluding the `L--`
+  family-total row, and `Q11`/`Q12`/`Q18` state payments to school
+  systems).