The front of the line. Coffee does the initial document setup for the junior accountants — TWO things. (1) Every month she TRIAGES the incoming files: separates the raw downloads into their categories and files them into the client's folders (Legal, MIP Setup, Financials, Payroll), then routes the ones that need work to the right junior (Financials bank/GL/card -> FetaCheese, Payroll files -> Brad). Nothing reaches a junior until Coffee has sorted and labeled it. (2) When a new client comes on she defines the client's process — which data blocks exist, who handles what, the chart to validate against, and the rules each junior follows. Then FetaCheese and Brad process, and Sandy reviews and signs.