A van loads at the depot before dawn. The load sheet says what went on board — cases, crates, mixed SKUs — and from that moment the stock, and by mid-morning a growing pile of cash, are in the hands of one driver moving stop after stop across a full route. Deliveries get made, short-deliveries get promised, returns get taken back, and cash gets collected. The record of all of it is a sheet filled in by hand, against memory, somewhere between stops.
At the end of the route the van comes back and someone reconciles that sheet against what the ERP expected to happen. But the sheet is the driver's account of the day, not an independent one. If a case went missing, if a customer paid for a full case and was billed for a partial one, if cash came up short — the paperwork still balances, because the paperwork is written by the same person the numbers depend on.
The gaps don't show up that evening. They surface weeks later, at month-end reconciliation, as a variance nobody can now explain — the delivery was three weeks ago, the customer remembers it differently, and the driver has run many more routes since. By the time the number is visible, the trail is cold and the money is gone.
Multiply one uncertain van by a fleet, across branches, every working day, and the leakage isn't a rounding error — it is a standing cost of doing business that leadership has quietly priced in, because nobody can see where it happens. The problem was never that people are dishonest. It is that the last mile has no independent record, so honesty and error look identical on paper.