Governance
Concepts
Concept
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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Moving Money vs Governing Money: Two Architectures, Two Risk Models
Payment rails and accounting systems solve fundamentally different problems. Confusing them creates risk that most organizations don't see until it's too late.
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What Does Compliance Actually Mean for HOAs?
Compliance isn't paperwork—it's risk control. Most boards treat compliance as a checklist. The boards that understand it treat it as governance infrastructure.
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What Is Fiduciary Duty for HOA Board Members?
Board members are fiduciaries. This legal status carries real obligations that most board members don't fully understand—until something goes wrong.
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Why Most Accounting Software Is Not Legally Defensible
If you can't defend your books in front of an auditor or a judge, you don't have accounting software—you have a ledger-shaped UI. Board members …
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Why Configuration Changes Must Be Audited Like Financial Transactions
If you can't prove who changed what configuration when, your audit trail has a hole large enough to hide fraud. Configuration is financial infrastructure.
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Why Audit Trails Fail in Most HOA Software
Your software claims to have an "audit trail." But can you prove exactly how every journal entry was created, by whom, under what rules? Most …