Requirements Traceability Matrix (RTM)
Requirements Traceability Matrix (RTM): Bilko
Project: Bilko — Balkan Accounting SaaS
Version: 0.1
Date: 2026-02-23
Author: John (AI Director)
Status: Draft
Reviewers: Alem Bašić (CEO)
Document History
| Version |
Date |
Author |
Changes |
| 0.1 |
2026-02-23 |
John (AI Director) |
Initial draft — Phase 1 Serbia MVP |
1. Purpose of Traceability
The Requirements Traceability Matrix serves four functions for Bilko:
- Coverage Assurance — Every business requirement (BR) has an implementation path (FR, US) and test cases (AC, TC)
- Change Impact — When a regulatory requirement changes (e.g., SEF API update), quickly identify all affected code and tests
- Gap Detection — Identify FRs with no tests (coverage gap) or tests with no requirement (potential scope creep)
- Compliance Audit — Demonstrates to auditors that SEF, PDV, and accounting law requirements are implemented and verified
Traceability Directions:
- Forward Traceability — BR → FR → Code → Test (did we build what was required by law and stakeholders?)
- Backward Traceability — Test → Code → FR → BR (does everything we built have a legal or business justification?)
2. Document References
3. Forward Traceability Matrix
3.1 Functional Requirements Traceability
| BR ID |
Business Requirement |
FR ID |
Functional Requirement |
US ID |
DB Model |
Code Module |
Unit Test |
Integration Test |
AC ID |
Status |
| BR-001 |
SEF e-invoice submission |
FR-010 |
Create Invoice |
US-010 |
Invoice, InvoiceItem |
apps/api/src/routes/invoices.ts |
❌ |
❌ |
AC-030 |
❌ Not Started |
| BR-001 |
SEF e-invoice submission |
FR-011 |
SEF Submission |
US-011 |
Invoice (sef_status, sef_id) |
apps/api/src/services/sef.service.ts |
❌ |
❌ |
AC-050 |
❌ Not Started |
| BR-001 |
SEF e-invoice submission |
FR-012 |
Invoice Status Tracking |
US-012 |
Invoice (status) |
apps/api/src/routes/invoices.ts |
❌ |
❌ |
AC-060 |
❌ Not Started |
| BR-002 |
PDV auto-calculation |
FR-010 |
Create Invoice (PDV) |
US-010 |
InvoiceItem (vat_amount) |
apps/api/src/services/tax.service.ts |
❌ |
❌ |
AC-030, AC-038 |
❌ Not Started |
| BR-002 |
PDV auto-calculation |
FR-050 |
PDV Report |
US-050 |
Invoice, Expense |
apps/api/src/routes/reports.ts |
❌ |
❌ |
AC-080, AC-083 |
❌ Not Started |
| BR-003 |
Double-entry bookkeeping |
FR-031 |
Transaction Recording |
US-031 |
Transaction |
apps/api/src/services/accounting.service.ts |
❌ |
❌ |
NF-AC-030 |
❌ Not Started |
| BR-004 |
Multi-currency |
FR-070 |
Exchange Rate Management |
US-070 |
Currency, ExchangeRate |
apps/api/src/services/currency.service.ts |
❌ |
❌ |
AC-032, NF-AC-032 |
❌ Not Started |
| BR-005 |
Bank statement import |
FR-040 |
CSV Import |
US-040 |
BankTransaction |
apps/api/src/routes/banking.ts |
❌ |
❌ |
AC-070 (extended) |
❌ Not Started |
| BR-006 |
Financial reports |
FR-060 |
P&L Statement |
US-060 |
Transaction, Account |
apps/api/src/routes/reports.ts |
❌ |
❌ |
— |
❌ Not Started |
| BR-006 |
Financial reports |
FR-061 |
Balance Sheet |
US-061 |
Transaction, Account |
apps/api/src/routes/reports.ts |
❌ |
❌ |
NF-AC-030 |
❌ Not Started |
| BR-007 |
Multi-user RBAC |
FR-003 |
Invite User |
US-003, US-004 |
User, Organization (RBAC) |
apps/api/src/middleware/auth.ts |
❌ |
❌ |
AC-001 (ext) |
❌ Not Started |
| BR-008 |
PDF invoice + email |
FR-010 |
Invoice PDF delivery |
US-010 |
Invoice |
apps/api/src/services/email.service.ts |
❌ |
❌ |
INT-004 |
❌ Not Started |
| BR-009 |
Expense tracking |
FR-020 |
Create Expense |
US-020 |
Expense |
apps/api/src/routes/expenses.ts |
❌ |
❌ |
AC-070 |
❌ Not Started |
| BR-010 |
Chart of Accounts |
FR-030 |
Chart of Accounts |
US-030 |
Account, AccountType |
apps/api/src/services/accounts.service.ts |
❌ |
❌ |
AC-003, AC-039 |
❌ Not Started |
| BR-011 |
Serbian language |
N/A |
i18n / l10n (frontend) |
N/A |
N/A |
apps/web/lib/i18n/ |
❌ |
❌ |
— |
❌ Not Started |
| BR-012 |
Immutable audit trail |
FR-031 |
LoggedAction (all mutations) |
US-031 |
LoggedAction |
apps/api/src/middleware/audit.ts |
❌ |
❌ |
— |
❌ Not Started |
| BR-013 |
Data export (GDPR) |
N/A |
Export API endpoint |
N/A |
All models |
apps/api/src/routes/export.ts |
❌ |
❌ |
— |
❌ Not Started |
| BR-014 |
Secure multi-tenancy |
FR-001, FR-002 |
Auth (register/login) |
US-001, US-002 |
User, Organization |
apps/api/src/routes/auth.ts |
✅ |
✅ |
AC-001, AC-020 |
✅ Complete |
Note: BR-014 Auth endpoints are the only complete items — 4/50 auth endpoints built (2026-02-20).
3.2 Non-Functional Requirements Traceability
| NFR ID |
Requirement |
Target |
Test Type |
Test Case ID |
Status |
| NFR-P01 |
Dashboard load < 3s initial |
< 3s (4G) |
Performance |
PERF-001 |
❌ Not Started |
| NFR-P02 |
Dashboard < 1s subsequent |
< 1s warm cache |
Performance |
PERF-002 |
❌ Not Started |
| NFR-P04 |
API response < 300ms |
p95 < 300ms |
Performance |
PERF-003 |
❌ Not Started |
| NFR-SEC01 |
JWT authentication |
15min access + 30d refresh |
Security |
SEC-001 |
✅ Complete (auth built) |
| NFR-SEC06 |
Input validation (Zod) |
All inputs validated server-side |
Security / SAST |
SEC-010 |
⏳ In Progress |
| NFR-SEC10 |
Org data isolation |
No cross-tenant access |
Security |
SEC-020 |
⏳ In Progress (middleware built) |
| NFR-R02 |
ACID compliance |
100% ACID transactions |
Database |
DB-001 |
⏳ In Progress (PostgreSQL + Prisma) |
| NFR-R03 |
Double-entry balance |
Debit = Credit always |
Database / CI |
DB-002 |
❌ Not Started |
| NFR-D01 |
NUMERIC(19,4) monetary |
No float for money |
Database |
DB-010 |
✅ Complete (schema enforced) |
| NFR-COMP01 |
SEF e-invoicing compliance |
100% UBL 2.1 |
Compliance |
COMP-001 |
❌ Not Started |
| NFR-COMP02 |
PDV compliance |
Correct PDV rates |
Compliance |
COMP-002 |
❌ Not Started |
| NFR-COMP04 |
GDPR compliance |
Right to deletion; export |
Compliance |
COMP-010 |
❌ Not Started |
| NFR-U03 |
WCAG 2.1 AA |
Level AA |
Accessibility |
A11Y-001 |
❌ Not Started |
| NFR-A01 |
Uptime ≥ 99.9% |
99.9% monthly |
Operations |
OPS-001 |
N/A (pre-launch) |
4. Backward Traceability Matrix
| Test Case ID |
Test Description |
AC ID |
FR ID |
BR ID |
Has Requirement? |
| TC-AUTH-001 |
User registration flow |
AC-001 |
FR-001 |
BR-014 |
✅ Yes |
| TC-AUTH-002 |
Login with JWT |
AC-020 |
FR-002 |
BR-014 |
✅ Yes |
| TC-AUTH-003 |
Token refresh |
AC-021 |
FR-002 |
BR-014 |
✅ Yes |
| TC-AUTH-004 |
Account lockout (5 attempts) |
AC-024 |
FR-002 |
BR-014 |
✅ Yes |
| TC-INV-001 |
Invoice PDV 20% calculation |
AC-030 |
FR-010 |
BR-002 |
✅ Yes |
| TC-INV-002 |
Invoice PDV 10% calculation |
AC-031 |
FR-010 |
BR-002 |
✅ Yes |
| TC-INV-003 |
NUMERIC precision (no float) |
AC-040, NF-AC-031 |
FR-010 |
BR-002 |
✅ Yes |
| TC-SEF-001 |
SEF UBL 2.1 submission |
AC-050 |
FR-011 |
BR-001 |
✅ Yes |
| TC-SEF-002 |
SEF rejection handling |
AC-052 |
FR-011 |
BR-001 |
✅ Yes |
| TC-SEF-003 |
SEF unavailable — queue |
AC-053 |
FR-011 |
BR-001 |
✅ Yes |
| TC-ACC-001 |
Debit = Credit balance check |
NF-AC-030 |
FR-031 |
BR-003 |
✅ Yes |
| TC-ACC-002 |
Exchange rate immutability |
NF-AC-032 |
FR-070 |
BR-004 |
✅ Yes |
| TC-PDV-001 |
Monthly PDV report accuracy |
AC-080, AC-083 |
FR-050 |
BR-002, BR-006 |
✅ Yes |
| TC-SEC-001 |
Cross-tenant data isolation |
NF-AC-020 |
N/A |
BR-014 |
✅ Yes |
5. Coverage Analysis
5.1 Requirement Coverage Summary
| Category |
Total Count |
Fully Covered |
Partially Covered |
Not Covered |
Coverage % |
| Business Requirements (BR) |
14 |
1 (BR-014 auth) |
3 (schema, middleware) |
10 |
7% |
| Functional Requirements (FR) |
14 |
2 (FR-001, FR-002) |
2 (FR-003, FR-030) |
10 |
14% |
| Non-Functional Requirements (NFR) |
30 |
5 |
4 |
21 |
17% |
| User Stories (US) |
15 |
2 (US-001, US-002) |
0 |
13 |
13% |
| Acceptance Criteria (AC) |
40+ |
0 (all Draft) |
0 |
40 |
0% |
Overall Requirement Coverage: ~7% (project in early development phase — backend 4/50 endpoints complete)
Target: ≥ 95% before UAT (estimated Sprint 4); 100% before production release
This is expected at current stage. Backend foundation complete (auth, middleware, DB schema). 46 API endpoints remaining.
5.2 Test Coverage Summary
| Test Type |
Total Tests |
Passing |
Failing |
Skipped |
Coverage |
| Unit tests |
0 (not yet written) |
0 |
0 |
0 |
0% |
| Integration tests |
4 (auth endpoints) |
4 |
0 |
0 |
auth only |
| E2E / UAT scenarios |
0 |
0 |
0 |
0 |
0% |
| Performance tests |
0 |
— |
— |
— |
0% |
| Security tests |
0 |
— |
— |
— |
0% |
Test coverage target: ≥ 80% overall, ≥ 95% for financial logic (double-entry, PDV, SEF) before launch.
6. Gap Identification
6.1 Requirements Without Test Coverage (All Phase 1 Non-Auth)
| Requirement ID |
Description |
Gap Type |
Action Required |
Owner |
Target Date |
| BR-001 |
SEF e-invoicing |
No tests for SEF integration |
Create TC-SEF-001 through TC-SEF-003 |
John |
2026-03-21 (SEF integration sprint) |
| BR-002 |
PDV calculation |
No tests for PDV accuracy |
Create TC-INV-001 through TC-INV-003; verify against Zakon o PDV |
John |
2026-03-14 |
| BR-003 |
Double-entry |
No tests for accounting balance |
Create TC-ACC-001; CI balance check |
John |
2026-03-07 |
| FR-050 |
PDV Report |
No implementation yet |
Build + test in Sprint 3 |
builder agent |
2026-03-21 |
| FR-060 |
P&L Statement |
No implementation yet |
Build + test in Sprint 3 |
builder agent |
2026-03-21 |
| NFR-D01 |
NUMERIC precision |
Schema enforced but no test |
Add TC-INV-003 decimal precision test |
John |
2026-03-07 |
6.2 Test Cases Without Requirements (Orphans)
| Test Case ID |
Description |
Status |
Action |
| — |
No orphaned tests at this stage |
N/A |
N/A |
6.3 Requirements Without Design Reference
| Requirement ID |
Description |
Action |
| FR-011 |
SEF Submission UI (status display) |
Existing invoice detail page — update to show SEF status field |
| FR-040 |
Bank CSV Import UI |
New page /banking — existing placeholder page needs implementation |
| FR-050 |
PDV Report page |
Existing /reports/vat placeholder — needs full implementation |
7. Change Impact Tracking
| Change Request ID |
Changed Requirement |
Impact on FR |
Impact on Code |
Impact on Tests |
Impact Assessment |
CR Status |
| — |
No change requests at this stage |
— |
— |
— |
— |
— |
Key anticipated change risk:
If SEF API changes (Risk R-001 in risk register), the following would need updating:
- FR-011 (SEF submission logic)
apps/api/src/services/sef.service.ts- TC-SEF-001, TC-SEF-002, TC-SEF-003
- UBL 2.1 XML generation templates
- AC-050, AC-052, AC-054
8. Traceability Status Dashboard
Last Updated: 2026-02-23
Updated By: John (AI Director)
| Metric |
Value |
Target |
Status |
| Total Business Requirements |
14 |
— |
|
| BRs with FR coverage |
14 / 14 |
100% |
✅ All mapped |
| FRs with test coverage |
2 / 14 |
100% |
❌ In progress |
| Test cases passing |
4 / 4 (auth only) |
100% |
✅ (auth only) |
| Open gaps |
11 FRs untested |
0 at launch |
❌ Expected at this stage |
| Change requests open |
0 |
≤ 3 at a time |
✅ |
| UAT sign-off pending |
0 (pre-launch) |
0 at launch |
N/A |
Overall RTM Health: AMBER — Expected for current development phase. All requirements defined and mapped to code modules. Test coverage to be built alongside each feature in Sprints 2-4.
Approval
| Role |
Name |
Date |
Signature |
| Author |
John (AI Director) |
2026-02-23 |
|
| Reviewer |
|
|
|
| Business Analyst |
John |
2026-02-23 |
|
| QA Engineer |
validator agent |
|
|
| Tech Lead |
John |
2026-02-23 |
|
| AI Director (John) |
John |
2026-02-23 |
|
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