CommunityPay

Governance Attestation

Formal assurance of board-level financial governance. Immutable artifacts. Quantified effectiveness. Institutional credibility.

Governance attestations · Exception registers · Policy snapshots · Control effectiveness metrics.
System-generated evidence suitable for audit reliance and underwriting review.

G-ATT Reference Numbers
SHA-256 Content Integrity
Immutable Audit Trail
Continuous Generation
Governance software must produce attestations, or it is incomplete. Notifications are not governance. Logs are not assurance. Institutions require formal, reviewable, immutable artifacts.

Governance attestations do not replace financial audits or legal opinions; they provide system-generated evidence of control operation suitable for audit reliance and underwriting review.

01

What It Produces

Governance attestation generates formal artifacts that answer the question: "Did this organization operate within its declared governance policies during this period?"

Governance Attestations (PDF)
Formal compliance reports with reference numbers (G-ATT-2026-001), content hashes, and qualified compliance statements. Suitable for board presentation and audit files.
Exception Registers
Normalized, immutable view of everything that deviated from policy: exclusions, escalations, overrides, SLA breaches. Each with unique reference numbers and resolution status.
Control Effectiveness Metrics
Quantified answers to "are our controls working?" Response rates, SLA compliance, override patterns, coverage metrics. Not logs. Measurements.
02

How It Works

Attestations are generated continuously and bounded by defined reporting periods. Unlike annual certifications, governance attestations provide ongoing evidence of control operation.

Policy Snapshots

  • Immutable capture of governance policy at attestation time
  • Cryptographic hash prevents retroactive arguments
  • Historical attestations reference historical rules
  • Policy changes create new snapshots automatically
  • Auditor-verifiable policy binding

Continuous Generation

  • Monthly, quarterly, or on-demand periods
  • Not dependent on manual compilation
  • Statistics calculated from live system data
  • PDF generation with professional formatting
  • Third-party shareable with access logging
Immutability Guarantee: Once generated, attestations cannot be modified. Reference numbers, content hashes, and timestamps are permanent. This is what makes them suitable for institutional reliance.
03

Who Uses It

Boards
Formal documentation of governance effectiveness. Evidence that fiduciary duty is being met. Quarterly attestations for board packages.
CPAs & Auditors
System-generated evidence for controls testing. Policy snapshots showing rules at any point in time. Exception registers with resolution documentation.
Insurance Underwriters
Quantified governance metrics for risk assessment. Response rates and SLA compliance data. Trend visibility for underwriting decisions.
Management Companies
Transition documentation with full governance history. Portable attestation records. No institutional memory loss during turnover.
Escrow Officers
Disclosure packet evidence of governance controls. Formal artifacts for due diligence files. One-click shareable proof with access logging.
Legal Counsel
Contemporaneous documentation for liability defense. Evidence that controls existed and were operating. Immutable records resistant to challenge.
04

What It Replaces

Before Attestation With Attestation
Manual exception logs in spreadsheets Automated exception register with reference numbers
Ad-hoc explanations when auditors ask Pre-generated attestation artifacts ready for review
Post-hoc scrambling to document controls Continuous evidence of control effectiveness
"We sent notifications" as governance claim Quantified response rates and SLA compliance
Email threads as audit trail Immutable decision records with policy binding
Institutional memory lost with board turnover Governance history preserved in system artifacts
05

Control Effectiveness Metrics

Attestations include quantified metrics that answer the board question: "Are our controls working? Do people respond when they fire?"

Escalation Metrics

  • Response rate: % of escalations acknowledged
  • Mean time to acknowledge
  • SLA compliance rate
  • Chain escalation frequency
  • Resolution rate and time

Override Metrics

  • Override rate: % of transactions with bypass
  • Override reasons distribution
  • Approver analysis
  • Active override count
  • Trend direction (improving/stable/degrading)
Coverage Metrics
Notification coverage (% of exceptions with documented notification), escalation coverage, resolution rate. Gaps are visible.
Overall Score
Weighted effectiveness score (0–100) summarizing response, coverage, override, and health metrics (with underlying detail preserved).
Attention Items
System-identified issues requiring management attention: SLA breaches, pending escalations, invariant violations.
06

Third-Party Shareable Proof

Attestations are designed for external distribution. Share with CPAs, insurers, and escrow officers without requiring system access.

Shareable Tokens
Time-limited access links for external parties. No login required. Automatic expiration.
Access Logging
Complete record of who viewed what when. Auditable access trail for sensitive documents.
Integrity Verification
Recipients can verify content hash matches. Proof that document hasn't been modified.

Software that produces alerts produces notifications.
Software that produces attestations produces assurance.


Governance attestation is not a feature. It is the formal expression of whether an organization is governing itself properly.

Foundational Reading: Continuous Governance Attestation for Community Associations — Why governance requires attestations, not alerts.

Institutional-Grade Governance.
System-Generated Assurance.

Replace post-hoc explanations with formal governance evidence. Get the attestation capability that auditors and insurers expect.

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