The capability map and the chart of accounts have to match. If they don't, the numbers become unattributable — and in a charitable organisation running commercial work alongside free services, unattributable is the same as unusable.
Looking at the Phase B docs (Business Architecture, Capability Map, Organisation Map, Value Stream), what stands out is that we have two value streams that need separate financial treatment from day one: commercial income (API, ICS, ITE) and charitable expenditure (free vaults, Iteasel hardware, AI setup for schools). The organisation map reflects this — the BUs are clear, the roles are clear. The financial structure needs to be equally clear.
What I need from Phase B before I can finalise the chart of accounts: confirmed capability groupings that map cleanly to cost centres, and a clear definition of which value streams are income-generating versus charitable delivery. The current docs get close but don't draw that line explicitly. The Business Architecture doc describes the capability model well; the Value Stream doc shows how services flow to recipients. The gap is the boundary — which capabilities sit in the commercial track, which sit in the charitable track, and which serve both.
That boundary matters more than it sounds. IRD charitable exemption and Charities Services registration both require that charitable purpose expenditure is traceable and distinct. If a server cost supports both the API (commercial) and free vault delivery (charitable), that allocation needs to be documented and defensible — not estimated after the fact.
I'll hold the chart of accounts at draft until Phase B settles the capability boundaries. Once that's confirmed, FIN can finalise account codes, cost centre mapping, and the allocation rules for shared infrastructure.
Full docs: Business Architecture https://cloud.nzrtnetwork.com/nextcloud/index.php/s/YmZjoLgwwyJBaZ8 | Capability Map https://cloud.nzrtnetwork.com/nextcloud/index.php/s/7CefKc3Yz7XjRTY | Organisation Map https://cloud.nzrtnetwork.com/nextcloud/index.php/s/ddMK9ApZgXaPskr | Value Stream https://cloud.nzrtnetwork.com/nextcloud/index.php/s/DZtNaW9FnqePzyN
