01
System of Record for Financial Risk Governance
The financial ledger is the floor. Each layer consumes the one beneath it, up to the institutional artifacts at the top — and three cross-cutting planes cut across the stack. Select a layer to see what it is, what it governs, and what it produces.
L7
Intelligence & Distribution
Where the governed system reaches the world
L6
Attestation
Verifiable artifacts from governed state
L5
Risk Intelligence
Measure financial and governance risk
L4
Governed Workflows
Run association finance as governed operations
L3
Origination
Turn events into correct entries
L2
Enforcement & Decision Telemetry
Govern every action; log every decision
L1
Financial Ledger
Hold financial truth
Select a layer or the legal plane to explore.
L7 · consumes Attestation
Intelligence & Distribution
What it is
The outer edge — external APIs and third-party consumers of the corpus.
What it governs
Locked-in data; artifacts that cannot travel.
What it produces
Machine-readable access for title, escrow, lenders, insurers, and CPAs.
Categories
CARI API · legal corpus API · RC API · artifact embed & distribution · API access to the corpus
The deliberately open layer — the one we grow over time.
L6 · consumes Risk Intelligence
Attestation
What it is
Hash-bound, version-chained artifacts generated from governed state, built for third-party verification.
What it governs
Disclosures assembled from stale records; reports that cannot be verified.
What it produces
The full library of governance and institutional reports.
Categories
RC · RSR · CEP · GCA · FADR · FSR · LDS · CARI reports · VECR · condo questionnaire
A live-ledger disclosure is categorically different from a packet assembled by email.
L5 · consumes Governed Workflows
Risk Intelligence
What it is
Governance and financial risk scored from governed ledger data — eligibility, exclusions, and CARI.
Why it matters
Scores an association from its governed ledger data, so associations are read on the same measure.
What it produces
CARI scores, governance coefficients, exclusion records, peer comparisons.
Categories
Eligibility · exclusion triggers · governance scoring · prevented-loss · CARI
Consent-gated and association-level — never an individual credit score.
L4 · consumes Origination
Governed Workflows
What it is
Association operations run as governed workflows on top of origination.
What it governs
Out-of-policy approvals, close before reconciliation, ad-hoc disbursement.
What it produces
Approval chains, reconciliations, closed periods, disbursement records.
Categories
Assessments · payments · approvals · reconciliation · close · debt · trust · member management
The work boards already do — made consistent, not reinvented.
L3 · consumes Enforcement & Decision Telemetry
Origination
What it is
Resolves an event into a correct entry — which fund, which account, which side — and submits it through enforcement.
What it governs
Wrong-account and wrong-side postings, fund mismatches, unbalanced entries.
What it produces
Correct, balanced, fund-accurate journal origination with full provenance.
Categories
FLASH guided origination · bank-feed matching · recurring bills
Correctness by construction — the operator never needs to know the chart of accounts.
L2 · consumes Financial Ledger
Enforcement & Decision Telemetry
What it is
A mandatory gate on every posting, recorded ALLOW, BLOCK, or OVERRIDE with the full signal state captured at decision time.
What it governs
Unlogged decisions, optional controls, undetected bypass.
What it produces
Immutable decision records, the override audit trail, prevented-loss evidence.
Categories
Enforcement dispatcher · guard chain · two-phase telemetry · override audit
No journal entry exists without an enforcement decision; the database refuses one.
L1 · foundation
Financial Ledger
What it is
A double-entry, fund-segregated ledger with an immutable audit trail — the single source of financial truth.
What it governs
Silent edits, unbalanced entries, commingled funds, posting to closed periods.
What it produces
Journal entries, fund balances, financial statements, integrity snapshots.
Categories
Double-entry ledger · fund segregation · fiscal periods · immutable audit log
The floor everything is built on — owned by the association, not a board term.
Cross-cutting plane · Read at L2 · L4 · L6
Legal & Compliance
What it is
The Living Legal Corpus — statutes, case law, and drift detection mapped onto financial decisions. Read by many layers, owned by none.
A plane, not a layer — it conditions enforcement (L2), governed workflows (L4), and attestation (L6) alike.
How to read it
Reading orderThe ledger is the floor. Each layer builds on the one beneath it, up to the institutional artifacts at the top.
Members & approvalsOperational work — they live in Governed Workflows (L4), governed by the authority model.
Identity & authorityNot a layer. A cross-cutting concern, read wherever an action must be authorized.
Legal corpusA plane. It conditions enforcement, operations, and disclosure alike — read by many layers, owned by none.
ImmutabilityA property of the whole stack. Every record, decision, and artifact is attributable and verifiable.
02
Governance & Institutional Reports
Every report is a projection of governed state for a specific counterparty. Select an audience to filter, then open any report to see what it does and why it matters.
Governance & Controls
GCA
Governance Controls Attestation
Board
+
What it does
Summarizes how the association’s internal controls operated over a period — approvals, override discipline, enforcement coverage.
Why it matters
Gives a board a defensible record that fiduciary controls were not just configured but actually fired.
FSR
Fiduciary Shield Report
Board / Insurer
+
What it does
Packages the evidence that volunteer fiduciaries governed money responsibly — controls, decisions, and exceptions, with provenance.
Why it matters
Protects volunteer board members by turning “we did the right thing” into verifiable record.
FADR
Funds Authorization & Disbursement Record
Board / Auditor
+
What it does
Documents the full authorization-to-payment chain for a disbursement: who initiated, who approved, against which fund, under which rule.
Why it matters
Makes every dollar leaving the association traceable to an authority and a reason.
CEP
Close Evidence Pack
Board / CPA
+
What it does
A period-end bundle — trial balance, bank reconciliation, enforcement stats, integrity scan, budget variance, accruals — with risk flags.
Why it matters
Turns month-end and year-end close into a single sealed, reviewable artifact.
BP
Board Packet
Board
+
What it does
The board-meeting financial packet, generated from the live ledger rather than re-keyed into a slide deck.
Why it matters
What the board reviews is the same record the system enforces — no reconciliation gap.
Disclosure & Transaction
RC
Resale Certificate
Title / Escrow / Buyer
+
What it does
Statute-mapped resale disclosure generated from live ledger data, with board review and a machine-readable API path.
Why it matters
The resale certificate is where association risk becomes transaction risk. This makes that moment governed and fast.
HDEP
HOA Disclosure & Evidence Packet
Buyer / Counsel
+
What it does
A broader disclosure-and-evidence bundle supporting a transaction beyond the statutory certificate.
Why it matters
Gives counterparties the supporting record, not just the form.
CQ
Condo Questionnaire (1076 / 476)
Lender
+
What it does
Auto-fills the Fannie Mae 1076 / Freddie Mac 476 condo questionnaire from live ledger and governance data.
Why it matters
Turns a recurring multi-day lender request into a seconds-long structured answer.
Reserve & Debt
RSR
Reserve Funding Status Report
Board / Buyer / Lender
+
What it does
Reserve fund status, component register, funding adequacy, and a 30-year projection — from ledger data.
Why it matters
Reserve health is the clearest signal of an association’s long-term solvency. This reports it honestly, including what is unknown.
LDS
Loan Disclosure Statement
Board / Lender / Auditor
+
What it does
Loan terms, amortization schedule, subledger-to-GL reconciliation, covenant status, and event history.
Why it matters
Makes association debt — often opaque — fully legible to lenders and auditors.
Risk Intelligence (CARI)
OLR
CARI Lender Report
Mortgage Lender
+
What it does
Association underwriting view — score, financial health, delinquency, reserve adequacy, governance.
Why it matters
Gives collateral underwriters a live association risk file instead of stale PDFs.
OIR
CARI Insurer Report
D&O Underwriter
+
What it does
Governance-quality attestation for D&O pricing — governance coefficient, enforcement integrity, prevented-loss history, exclusion and override audit.
Why it matters
Makes governance quality machine-readable, derived from operating evidence rather than self-report.
OTR
CARI Title Report
Title / Escrow
+
What it does
Title/escrow disclosure view with optional unit-level scope — status, special assessments, litigation flags.
Why it matters
Surfaces transaction-blocking association risk before the closing table.
OBR
CARI Buyer Report
Homebuyer
+
What it does
Plain-language association health summary — grade, risk level, peer comparison.
Why it matters
Helps a buyer understand the financial health of the association they are buying into.
CMR
CARI Market Report
Institutional
+
What it does
Aggregate, market-level view of association risk across a portfolio or geography.
Why it matters
The benchmark layer — association risk read at market scale.
Vendor
VECR
Vendor Eligibility & Compliance Record
Board / Escrow / Auditor
+
What it does
Vendor credential, compliance, and performance attestation — license, bond, insurance, and an eligibility determination.
Why it matters
Freezes a vendor’s compliance status at decision time — the record proves it was valid when the board acted.
Ledger-Born Standard Reports
CPA
CPA Audit Portal Reports
External CPA
+
What it includes
Trial balance, journal register, chart of accounts, AR aging, AP aging, fund reconciliation, integrity scans — token-gated, read-only, period-scoped.
Why it matters
Lets a CPA review from the system of record instead of reconstructing compliance from spreadsheets and email.