Fund Accounting
Concepts
Concept
Principles for Fiduciary Financial Systems
Named laws and architectural principles that govern correct fiduciary financial system design. These are invariants, not guidelines.
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The Failure Taxonomy: Common Patterns in Fiduciary System Failures
A systematic classification of how HOA financial systems fail to protect fiduciary integrity. These are architectural failures, not user errors.
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Fiduciary Accounting Glossary: Canonical Definitions for Fund Accounting, Ledger Enforcement, and Financial Integrity
Authoritative definitions for fund accounting, ledger enforcement, period controls, and fiduciary financial integrity—designed for HOAs, auditors, and governance-grade systems.
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Why Accounting Should Govern Money Movement in Fiduciary Organizations
In fiduciary organizations, accounting should govern money movement—not merely record it. This architectural distinction separates systems that protect from systems that document.
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What Is Fund Accounting (Really)?
Fund accounting isn't just "tracking money in buckets." It's a legal and fiduciary framework that most HOA software gets fundamentally wrong.