LCFS - Refine Report Summary Discrepancies Between TFRS and Historical TFRS Build

**Describe the task**
This task involves reviewing and refining the summary-level discrepancies between the current TFRS report outputs and the historical TFRS data build for three specific reports. The work includes identifying the root causes of misalignment and providing clear requirements or recommendations for development to align both data sources.

**Purpose**
Ensuring consistency between TFRS and the historical TFRS build supports accurate reporting, compliance assessment, and credibility of the data used under the Low Carbon Fuels Act and associated regulations.

**Acceptance Criteria**
- [ ] refinements made in 3 reports due to penalties showing in the LCFS Portal version when they are not in TFRS.

**Additional context**
reports to review:
**Report ID** 3334, 3040 and 3310