TFRS - Bug affecting organizations submitting supplemental reports that change their negative compliance unit situation

[Grulin]

Describe the Bug

• Related to errors handled in card TFRS - Reduction transaction not taken again in report #2381 #2900 and TFRS - 2023 draft supplemental report errors  #2888
• Please investigate an error that so far has only affected two 2022 reports once an organization has submitted a supplemental report that either takes them from less of a debit position or in to a greater debit position.

Expected Behaviour
The expected behaviour of supplemental reports is to keep a record of changes in the reports and factor them in to the organization's final compliance situation cumulatively until the report is accepted by the director. Once the report is accepted by the director, transactions such a reductions or validations of compliance units should take place. If further supplemental reports are submitted after the report is accepted, the same behaviour persists again (balances/volumes changing etc., but no validations or reductions done) until the new report is accepted by the director.

Actual Behaviour
What is happening with this error is that after a supplemental report is submitted, the system is acting like the original report was accepted by the director and a reduction has occurred. In both instances of this bug, the reduction transaction did not off the first report, but subsequent positive units resultant from supplemental reports were issued to the supplier once the director accepted the final report.

Implications
The implication for this is catastrophic because the error doesn't occur until the director accepts the final supplemental report. Unless analysts go back and check that a reduction transaction occurred, the result is that the supplier ends up retaining their original debit obligation, as well as erroneously receiving the positive balance difference from the supplemental reports. If not caught, this has the potential to result in millions of dollars worth of compliance units being traded that should never have been issued.

Steps To Reproduce
Steps to reproduce the behaviour:
User/Role:

1. Go to '...'
2. Click on '....'
3. Scroll down to '....'
4. See error