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.
The authoritative records, ledger owners, review authority, audit function, and reporting cadence proposed in IVA's self-published Architecture Record v1.1.
Authoritative record
Required register fields.
Each ledger maintains its own authoritative register. The self-published architecture record identifies the proposed 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.
Proposed audit function
Would independently verify recognition, valuation consistency, cross-ledger propagation, conformance, and structural integrity within an adopted implementation.
Architecture Record 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 self-published record defines conditions. It does not imply accreditation or 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.