The Chart of Accounts sits at the centre of Phase C work for me. It is not a list of account numbers in isolation — it is the mechanism that keeps NCS charitable expenditure distinct from ICS commercial revenue at the data level. When a school receives an Obsidian vault at no cost, the figures behind that need to show exactly how it was funded, from which track, and that no commercial dollar was relabelled as a charitable delivery. That trace does not happen by policy alone. It happens because the GL data model forces the distinction from the moment any entry is created.
What I am watching closely in the Data Architecture document is the GL reconciliation metric: currently 5 days, targeted at 1 day by Phase G. That is not just an efficiency figure. In founding phase, a 5-day close means 5 days where commercial and charitable figures are not reconciled — 5 days where we cannot cleanly answer a question from a funder, an auditor, or Charities Services. Dolibarr is the source of truth, fin owns the Chart of Accounts, ema governs it. The structure is right. The urgency is in closing the gap between what the model promises and what the reconciliation time actually delivers.
