Governance mechanics
A recognized position needs an authoritative record and an owner.
The register is where evidence, classification, valuation, responsibility, review, and structural history become governable rather than remaining organizational folklore.
Authoritative record
Required register fields.
Each ledger maintains its own authoritative register. The public Standard identifies the required fields; detailed templates, calibration materials, and audit instruments remain protected.
- Item name
- Classification
- Valuation
- Evidence reference
- Responsible Ledger Owner
- Review date
- Structural event history
Governance roles
Ownership without domain subordination.
Ledger Owner
Maintains the domain's register, recognition integrity, evidence references, review cycle, and structural history.
Structural Review Authority
Resolves cross-ledger conflicts while preserving domain independence and without subordinating a ledger.
Audit function
Independently verifies recognition, valuation consistency, cross-ledger propagation, conformance, and structural integrity.
Standard v1.1 cadence
Each domain closes on a defined cycle.
| Question | Ledger | Public cadence |
|---|---|---|
| Financial | GAAP or GASB | In accordance with the applicable financial reporting framework |
| Operational | Monthly | Recognition integrity, valuation consistency, and cross-ledger propagation |
| Capacity | Quarterly | Recognition integrity, valuation consistency, and cross-ledger propagation |
| Learning + innovation | Quarterly | Recognition integrity, valuation consistency, and cross-ledger propagation |
| Externalities + equity | Semiannual | Recognition integrity, valuation consistency, and cross-ledger propagation |
Integrity and conformance
The Standard defines conditions. It does not imply an active certification service.
Structural integrity exists when all mandatory requirements are satisfied for the reporting period. Non-compliance is a failure to satisfy a mandatory requirement. Structural misstatement is a material recognition, valuation, evidence, or propagation error that distorts ledger equity. Certification concepts apply only to structural integrity and ledger-equity positions and must be withheld when non-compliance or material misstatement exists.