2. Accounts & Tools

The foundation of open-books culture is clarity of accounts. Without a clean structure, even honest teams can’t tell where money went. For micro-charities and solo creators, the solution isn’t an expensive ERP — it’s a simple chart of accounts, one bank account per purpose, and tools that automate reconciliation.

2.1 Chart of Accounts

A chart of accounts (CoA) is your financial map. It lists every category where money can land, grouped into income, expenses, assets, liabilities, and equity. For small organisations, keep it lean:

• Income: Donations, Grants, Sales (merch, tickets), Other.
• Expenses: Program Costs, Admin, Fundraising, Marketing, Travel.
• Assets: Bank Accounts, Petty Cash, Prepaid Expenses.
• Liabilities: Unpaid Invoices, Deferred Income.
• Equity/Reserves: Retained Surplus, Designated Funds.

Rule of thumb: no more than 25 categories total. Too many = confusion. Too few = no insight.

2.2 Bank Accounts & Controls

Money gets messy when it mixes. Every micro-org should follow these bank hygiene rules:

• Dedicated Current Account: Never use personal accounts for org funds.
• Savings/Reserve Account: Park emergency funds or restricted grants.
• Payments Hygiene: Enable online banking with dual approval if possible (two signatories).
• Prepaid Cards: For program teams, with strict top-ups and receipts required.

Many UK banks now offer charity-specific accounts with zero fees. Check providers like CAF Bank, Co-operative, or Starling’s business account for small charities.

2.3 Bookkeeping Tools

Cloud tools make open-books possible without an accountant. Recommended setups:

• Xero Nonprofit Edition: Integrates bank feeds; strong for grants + reporting.
• QuickBooks Simple Start: Cheap and easy for micro-creators.
• Wave (Free): Works for very small teams; no UK bank feed, but manual uploads are simple.
• Google Drive + Sheets: Minimalist option — but only safe if receipts are attached + reconciled monthly.

Rule: don’t let transactions live only in the bank statement. Every transaction must map to a category + receipt.

2.4 Access & Role Separation

Even if you’re tiny, segregation of duties matters. Suggested split:

• Person A: collects receipts, uploads them.
• Person B: categorises + reconciles.
• Board Treasurer/Peer: reviews monthly summary.

This prevents one person from controlling intake, coding, and approval. If you’re solo, mimic separation with time separation: reconcile only after a week’s gap, so you spot errors with fresh eyes.

2.5 Cyberpunk Transparency Principle

Think of your accounts like neon glass walls: every donor or partner could peek in. Tools + categories are the architecture of trust. Once you set them up, the next step is designing receipt flows that capture every penny moving through those accounts.

3. Receipt & Reconciliation Flows

The most common failure in tiny organisations isn’t theft, it’s slippage. A receipt never gets saved. A bank charge is missed. A grant is logged but not tied to evidence. These small leaks corrode trust, and they add up fast. Receipt and reconciliation flows are the circulatory system of open-books culture: they make sure every pound is visible, verifiable, and accountable.

3.1 Golden Rules of Receipts

Receipts are not optional. They are the evidence that a transaction was legitimate. For micro-charities and creators:

• Every expense needs proof: Photo, PDF, or email receipt.
• Centralised upload: Google Drive, Dropbox, or directly into your bookkeeping tool.
• Deadline: Receipts must be uploaded within 48 hours of purchase.
• Audit trail: File name convention: YYYY-MM-DD_Vendor_Amount_Category.

Example: 2025-09-12_Trainline_45.60_Travel. That filename alone tells 80% of the story.

3.2 Digital Receipt Capture

Tools can make receipt capture nearly painless:

• Hubdoc (Xero bundle): Snap receipts; it auto-tags and files.
• Dext: Popular with accountants; handles invoices and receipts.
• Expensify: Good for prepaid card teams with multiple users.
• Google Lens + Drive: Zero-cost DIY: snap, rename, upload.

Policy: receipts are captured by the spender, not by the bookkeeper later. This builds personal accountability.

3.3 Bank Reconciliation Flow

Reconciliation is the act of matching bank transactions with your ledger categories + receipts. Done monthly, it’s a safety net. Done weekly, it’s a force multiplier. Flow looks like this:

1. Import: Bank feed or CSV upload into your bookkeeping tool.
2. Match: Attach the uploaded receipt to the bank line.
3. Code: Select the correct category from the chart of accounts.
4. Review: Second person (or later-self) checks “uncategorised” lines.
5. Close: At month end, all lines should show “green tick” = reconciled.

The discipline of reconciliation is like a heartbeat — skip one, and the system weakens.

3.4 Handling Income Receipts

Not all receipts are about spending. Income must be documented too:

• Donations: Issue donor receipts (thank-you emails with date + amount).
• Grants: Save the award letter and bank evidence.
• Sales: Keep invoices or Shopify/PayPal statements.

Treat income proof as seriously as expenses. If you can’t prove where money came from, trust erodes.

3.5 Exceptions & Missing Receipts

Sometimes receipts are lost. Never fudge. Instead:

1. Log a Missing Receipt Form (short template: date, vendor, amount, reason).
2. Require approval from Treasurer or manager.
3. Flag the transaction for extra scrutiny in the monthly close.

Repeated missing receipts are a fraud signal — see section 6.

3.6 Prepaid & Petty Cash Flow

Cash is the hardest to track. Policy should be:

• Float amount fixed: e.g. £100 petty cash box.
• Top-up only after reconciliation: Count, log, replace.
• Voucher system: Each petty cash spend requires a signed slip + receipt.
• Prepaid cards: Load small amounts, reconcile like normal receipts.

Petty cash is the #1 place where micro-org fraud starts. Strict rules keep it clean.

3.7 Cyberpunk Flow Visualisation

Imagine your finances as a neon circuit board. Every receipt is a glowing node. Reconciliation wires those nodes into circuits. If one node is dark (missing), the circuit breaks — the energy doesn’t flow. That’s why receipts + reconciliations aren’t admin overhead, they’re the grid itself.

3.8 Month-End Readiness

By the end of every month:

• 100% of bank transactions reconciled.
• All receipts uploaded, named, and attached.
• Cash and prepaid reconciled against vouchers.
• Missing receipts logged with approvals.

This sets the stage for Section 5 (Month-End Close & Board Pack). If receipts and reconciliations aren’t airtight, the month-end report becomes guesswork instead of truth.

4. Expense & Procurement Rules

Money leaves faster than it enters. That’s why tiny organisations need rules for spending. Expense and procurement policies are not bureaucracy — they are the armor that protects scarce resources. They ensure that funds go to mission, not mistakes or conflicts of interest.

4.1 Core Expense Policy

Every organisation should have a one-page policy that answers four questions:

• What can be claimed? Only mission-related costs (no personal items, gifts, fines).
• Who approves? At least one level above the spender, ideally two for higher amounts.
• How is it documented? Receipt uploaded within 48h, coded to category.
• When is it reimbursed? Monthly, via bank transfer, never cash in hand.

4.2 Approval Ladders

Approvals stop bad habits. For micro-orgs, a simple ladder works:

• £0–£50: Manager approval (or peer sign-off if no manager).
• £51–£250: Treasurer or budget holder approval.
• £251–£1,000: Treasurer + Chair approval.
• Over £1,000: Full board approval (documented in minutes).

Automation helps: set spend thresholds in prepaid card dashboards, or require two signatures on larger bank payments.

4.3 Procurement Policy

Procurement = buying goods or services for the organisation. Without rules, it becomes the biggest leak. Key principles:

• Competitive Quotes: For spends over £500, require at least 2 written quotes.
• Best Value, Not Cheapest: Document reasons if not choosing lowest bid.
• No Split Purchases: Don’t break one large purchase into smaller ones to dodge approval thresholds.
• Conflict Declaration: Anyone with a personal connection to a supplier must declare it.

4.4 Petty Cash & Prepaid Cards

Petty cash and prepaid cards are convenience tools — but also fraud magnets. Rules:

• Max petty cash float: £100. Top-up only after reconciliation.
• Prepaid cards capped at £250 per month unless board-approved.
• Receipts required for every spend, uploaded within 48h.
• Lost cards reported instantly; disable online.

4.5 Conflict of Interest Protocol

Conflicts don’t always mean wrongdoing — but undeclared conflicts destroy trust. Protocol for micro-orgs:

1. Maintain a Register of Interests (updated annually).
2. At the start of each meeting, ask: “Any conflicts to declare?”
3. If conflicted, that person leaves the room during the decision.
4. Record the conflict + action in the minutes.

Example: a trustee’s spouse runs a catering company. The trustee must declare the interest and step back from the catering decision.

4.6 Travel & Subsistence Rules

Another leak zone: travel, meals, accommodation. Standard rules:

• Travel: Economy class only. Public transport preferred.
• Meals: Capped at £20 per person per meal.
• Accommodation: Standard single room, budget/mid-range hotel.
• Alcohol: Never reimbursed unless part of fundraising event.

4.7 Cyberpunk Integrity Principle

Think of expense and procurement rules as neon guardrails. They don’t slow down the mission — they light the safe path forward. When followed, every pound spent glows as a line of light: visible, justified, and aligned with purpose.

5. Month-End Close & Board Pack

The month-end close is the heartbeat of open-books culture. It is the disciplined process of locking down one month’s activity so that every penny is accounted for, reconciled, and communicated. Without it, financials drift into chaos. With it, even the smallest charity or creator project can show real-time financial truth.

5.1 Why a Month-End Close?

• Ensures every bank transaction has a receipt + category.
• Provides early warning if cash is running low.
• Prevents “rollover mistakes” where issues snowball month to month.
• Creates a rhythm of transparency — staff and trustees expect clarity, not surprises.

5.2 Month-End Close Checklist

A close doesn’t have to be heavy. For micro-orgs, one evening’s discipline is enough. Checklist:

1. Reconcile all bank accounts (no unreconciled items).
2. Check petty cash float matches vouchers + receipts.
3. Review prepaid card statements and attach receipts.
4. Accrue unpaid bills or invoices (log them even if not yet paid).
5. Review missing receipt forms (flag repeat offenders).
6. Update donor/grant income records with evidence.
7. Save the month’s ledger as a PDF archive (immutable copy).

5.3 Board Pack Structure

A board pack is not just numbers. It’s a dashboard of trust. Trustees should be able to scan it in 10 minutes and know the health of the organisation. Standard structure:

• Cover Page: Org name, period covered, prepared by, approved by.
• Finance Summary: Income, expenses, surplus/deficit, cash at bank.
• Cashflow Forecast: Next 3–6 months (simple chart).
• Variance Analysis: Where actuals diverged from budget, with reasons.
• Fraud/Control Notes: Missing receipts, late uploads, red flags.
• Compliance: Upcoming filings (Charity Commission, Companies House).

5.4 Example Finance Summary Table

This level of clarity lets trustees see in one glance if the org is on track.

5.5 Fraud & Control Notes in the Pack

Each board pack should include a red flag note. Example wording:

5.6 Public vs Internal Board Pack

Consider producing two versions:

• Internal Pack: Full detail, including staff names and PII (kept private).
• Public Summary: Income, spend by category, reserves. Shared openly to boost trust without exposing personal data.

5.7 Cyberpunk Ritual Principle

The month-end close and board pack is your ritual of light. Once a month, everything glows: income streams, expense nodes, cashflow lines. Trustees don’t see noise — they see the grid itself, and know the system is alive and healthy.

6. Fraud Signals & Response

Fraud rarely begins with a dramatic theft. In tiny organisations, it starts as patterns — late receipts, unusual vendors, blurred lines between personal and charity spend. Spotting these early is the difference between a quick fix and a scandal.

6.1 Common Fraud Signals

• Repeated missing receipts or late uploads.
• Transactions just below approval thresholds (£249 when limit is £250).
• Vendors linked to staff/trustees but not declared as conflicts.
• Sudden cash withdrawals or frequent petty cash top-ups.
• Unexplained delays in bank reconciliation.
• One person controlling intake, reconciliation, and approval.

6.2 Fraud Severity Matrix

Use a colour-coded system to classify issues. This helps boards respond proportionately:

6.3 Response Protocol

A fraud response must be fast, fair, and documented. Recommended flow:

1. Identify: Log the issue in a Fraud Register (date, description, level).
2. Escalate: Treasurer → Chair → Full Board (depending on severity).
3. Contain: Freeze cards, suspend access, secure records.
4. Investigate: Two trustees review evidence; interview involved parties.
5. Decide: Board resolution on outcome (disciplinary, recovery, regulator notification).
6. Report: If material, file a Serious Incident Report with the UK Charity Commission.

6.4 Fraud Register Template

6.5 Whistleblowing Channel

Even in tiny teams, there must be a safe way to report concerns. Options:

• Dedicated email (forwarded only to Treasurer + Chair).
• Anonymous Google Form (no logins, no emails collected).
• External contact (volunteer auditor, lawyer, or partner org).

Every whistleblowing policy must guarantee no retaliation.

6.6 Cyberpunk Red Alert Principle

Fraud signals are like glitches in the neon grid. One flicker doesn’t mean collapse — but repeated flickers mean someone is tampering with the system. A culture of logging, colour-coding, and escalating keeps the whole circuit safe.

7. Public Reporting

Transparency doesn’t mean exposing every staff payslip or donor address. It means summarising the finances in a way that any supporter can read and trust. Public reporting builds legitimacy: if people can see where money goes, they are more likely to give again.

7.1 Principles of Public Reporting

• Simplicity: Income vs spend by category, not 30-line ledgers.
• Regularity: Publish at least annually, ideally quarterly.
• Privacy: Remove personally identifiable info (PII).
• Comparability: Show changes from last year or last quarter.
• Visuals: Charts and tables speak louder than text.

7.2 Internal Pack → Public Summary

From Section 5, the internal board pack is detailed: receipts, variances, fraud notes. The public summary should strip out sensitive data and leave the big picture:

• Total income and where it came from (donations, grants, sales).
• Total spend and where it went (programs, admin, fundraising).
• Reserves position (cash at bank, months of cover).
• Impact note (what the spending achieved).

7.3 Example One-Page Transparency Report

This format makes trends visible without drowning readers in detail.

7.4 Example Pie Chart Disclosure

Visualising spend helps supporters instantly “see” impact:

7.5 Reserves & Sustainability Note

Donors care about sustainability. A one-liner in public reports helps:

7.6 Publication Channels

Where to publish:

• Charity website (/transparency page).
• Annual email to donors with infographic.
• Social media post linking to PDF/summary.
• Optional: register on UK Charity Commission portal.

7.7 Cyberpunk Beacon Principle

Public reporting is your neon beacon. It tells the world: “This is who we are, this is how we spend, this is the impact.” No shadows, no secrecy — just glowing accountability that attracts trust and funding.

8. Audit Prep

An audit (or independent examination for smaller charities) is not a punishment — it’s a trust amplifier. Done right, it proves your open-books system works under pressure. The mistake many micro-orgs make is waiting until auditors arrive to start preparing. Smart teams prep year-round, and then tighten the grid 90 days before.

8.1 Who Needs an Audit?

• UK charities with income over £1m (audit required by law).
• Income between £250k–£1m: independent examination required.
• Below £250k: light-touch reporting, but many still choose a voluntary review for credibility.

Even micro-charities benefit from adopting audit discipline before it is legally required. Funders notice the difference.

8.2 Audit Prep Calendar

8.3 Auditor Request List

Auditors or examiners usually request the same core set of documents. Being ready = fewer headaches. Typical list:

• Bank statements for the year (all accounts).
• Final trial balance + ledger reports.
• Receipts/invoices for all significant transactions.
• Grant agreements + evidence of spend alignment.
• Payroll records (if any staff).
• Board minutes approving major spends and year-end accounts.
• Fixed asset register (if laptops, equipment, etc.).
• Register of interests + conflict declarations.

8.4 Pre-Audit Health Check

Before auditors arrive, run an internal health check:

1. Are all months reconciled up to year-end?
2. Are there any negative balances in accounts?
3. Is every transaction supported by a receipt or form?
4. Are restricted funds clearly separated?
5. Do board minutes back up big decisions?

If you can say “yes” to all five, you’re audit-ready.

8.5 Communication with Auditors

Auditors respect order + honesty. Tips:

• Provide documents digitally, labelled clearly.
• Answer queries promptly, even if answer is “we don’t know yet”.
• Never hide problems — disclose them, with your corrective action plan.
• Assign one point of contact to avoid crossed wires.

8.6 Post-Audit Actions

• Read the management letter carefully (it highlights control weaknesses).
• Log each recommendation in an “Audit Action Plan”.
• Report progress back to the board quarterly until all items are fixed.

Treat audit feedback as a free consulting service: each note is a light beam showing you where the grid flickered.

8.7 Cyberpunk Stress-Test Principle

An audit is like a neon stress test on your system. If your circuits hold under the bright glare, your credibility glows stronger. The goal isn’t just compliance — it’s to emerge with a sharper, more trusted organisation.

9. Templates (Policies, Checklists)

Open-books culture works best when rules are written down. Templates save time, create consistency, and provide a ready defence if auditors or regulators ever ask: “Where is your policy?” Below are copy-ready templates you can adapt to your organisation.

9.1 Expense Policy Template

Expense Policy — [Organisation Name]

1. Purpose
All expenses must be reasonable, necessary, and directly related to the charitable purpose.

2. Rules
- Receipts required for all claims, uploaded within 48 hours.
- No alcohol, fines, or personal purchases reimbursed.
- Travel: economy class only; meals capped at £20 per person.
- Claims over £100 require pre-authorisation by the Treasurer.

3. Approval
- Under £50: Manager or peer sign-off.
- £51–£250: Treasurer approval.
- £251–£1,000: Treasurer + Chair approval.
- Over £1,000: Board approval (documented in minutes).

4. Reimbursement
- Paid via bank transfer monthly.
- No reimbursements in cash.
      

9.2 Procurement Policy Template

Procurement Policy — [Organisation Name]

1. Principles
- Achieve best value for money.
- Avoid conflicts of interest.
- Record all decisions transparently.

2. Thresholds
- Over £500: At least 2 written quotes required.
- Over £2,000: At least 3 written quotes required.
- Best value, not cheapest, must be documented.

3. Conflict Management
- All trustees/staff must declare supplier connections.
- Conflicted persons must not participate in decisions.

4. Prohibited Practices
- Splitting purchases to avoid thresholds.
- Accepting personal gifts or incentives from suppliers.
      

9.3 Month-End Close Checklist Template

Month-End Close Checklist — [Organisation Name]

☐ Bank accounts reconciled (all transactions matched).
☐ Petty cash counted and reconciled against vouchers.
☐ Prepaid cards reconciled with uploaded receipts.
☐ Missing receipt forms reviewed and approved.
☐ Income (donations/grants) verified with evidence.
☐ Unpaid bills/invoices logged (accrued).
☐ Trial balance run and anomalies corrected.
☐ PDF archive of ledger saved and backed up.
☐ Draft board pack prepared (finance summary + variance).
☐ Compliance calendar updated (filings due).
      

9.4 Fraud Register Template

Fraud Register — [Organisation Name]

Fields:
- Date
- Issue
- Severity (Green/Amber/Red)
- Action Taken
- Status (Open/Closed)

Example Entries:
2025-09-01 | 3 missing receipts (July) | Amber | Treasurer reminder issued | Closed
2025-09-12 | Petty cash shortfall £25 | Amber | Escalated to Chair; privileges suspended | Open
      

9.5 Whistleblowing Policy Template

Whistleblowing Policy — [Organisation Name]

1. Commitment
We encourage staff, trustees, and volunteers to raise concerns about suspected fraud or misconduct without fear of reprisal.

2. Channels
- Dedicated email: whistleblow@[org].org (Chair + Treasurer access only).
- Anonymous online form (no login required).
- Option to contact external auditor.

3. Protection
No retaliation will be taken against anyone raising a concern in good faith.

4. Response
All reports will be logged in the Fraud Register and reviewed within 14 days.
      

9.6 Policy Adoption Note

Once approved, each template should be dated, signed, and stored in the governance binder. They form part of your audit trail and demonstrate proactive control culture.

9.7 Cyberpunk Codex Principle

Policies and checklists are your neon codex — the rulebook written in glowing lines. They turn abstract principles into binding rituals. When an auditor or donor asks, you can open the codex and show exactly how your grid is defended.

Extended Narrative: The Grid of Trust

Imagine a neon-lit city of micro-charities and creators. Each one is a small circuit in a sprawling grid, trying to light up its corner of the world. Some circuits glow steady — their receipts captured, their reconciliations tight, their board packs humming like stable power lines. Others flicker — receipts missing, petty cash leaking, conflicts undeclared. From the street, donors can’t tell which circuits will hold and which will fail. That’s where open-books becomes more than accounting. It becomes survival.

In the old world, finance was seen as a dark back office. Numbers were hidden, jargon was weaponised, and trust was treated as a privilege. But in the Made2Master cyberpunk philosophy, transparency is the light that protects. Every receipt uploaded is a glowing node. Every reconciliation is a wire that connects the grid. Every fraud signal logged is a warning spark caught before the blackout spreads. The discipline isn’t boring. It’s warrior work — defending the circuit from entropy.

For a tiny organisation, money is oxygen. One bad procurement, one hidden conflict, one stolen petty cash float can choke the mission. But when the system is open, the oxygen flows clean. Trustees breathe easier, staff feel protected, and donors see the glow. What used to be a vulnerability — “we’re too small to run proper controls” — becomes a strength: we are too small to hide anything. Every penny shows, and that honesty becomes the brand.

The 45-day launch framework is the ignition switch. Six weeks is enough to light up the system: open the accounts, adopt the rules, train the flows, run the first month-end ritual, publish the first public summary. By Day 46, you’re not guessing. You’re operating a living transparency grid, strong enough to survive audit glare and attractive enough to draw more supporters in.

This is why the blog exists. Not to drown you in accounting theory, but to hand you a neon codex of rules, templates, and rituals that anyone can follow. Because in a low-trust world, trust itself is capital. And the fastest way for small organisations to build capital is to count everything, hide nothing, and let the whole city see their glow.

10. Execution Framework: 45-Day Open-Books Launch

Theory only matters if it lands in practice. This framework compresses everything into a 45-day sprint. By the end, even the smallest charity or creator project can operate a functioning open-books system with receipts, reconciliations, policies, and reporting ready to show donors or auditors.

10.1 Roadmap Overview

• Week 1–2: Setup foundations (accounts, tools, policies).
• Week 3–4: Run live receipt + reconciliation flows.
• Week 5: Produce first month-end close + board pack.
• Week 6: Publish a public summary + audit readiness check.

10.2 Week-by-Week Milestones

Week 1: Accounts & Tools

• Open dedicated bank account (if not already in place).
• Choose bookkeeping tool (Xero, QuickBooks, Wave, or Google Sheets).
• Draft chart of accounts (max 25 categories).
• Appoint Treasurer / designate reviewer role.

Week 2: Policies & Controls

• Adopt expense policy + procurement policy templates.
• Set approval thresholds (document and share with team).
• Establish receipt upload channel (Drive folder, Hubdoc, or app).
• Start Register of Interests for trustees and staff.

Week 3: Receipt & Reconciliation Flows

• Train team to upload receipts within 48h.
• Begin weekly bank reconciliation (at least one full cycle).
• Test petty cash/prepaid card system (voucher slips + uploads).
• Log first Fraud Register entry (even if “No issues this week”).

Week 4: Live Expense & Procurement Rules

• Run a live procurement with 2 quotes over £500 (document process).
• Enforce approval ladder on at least one expense claim.
• Update Whistleblowing Policy and publish internal contact channels.
• Simulate missing receipt process (form + approval).

Week 5: Month-End Close

• Run first full month-end close using checklist.
• Prepare first board pack (finance summary + variance table).
• Include Fraud/Control Note in the board pack.
• Board meeting approves accounts + minutes recorded.

Week 6: Public Summary & Audit Prep

• Create 1-page transparency report (income vs spend table + pie chart).
• Draft reserves note and publish on website (/transparency).
• Review audit prep calendar (90/60/30 day plan ready).
• Lock down policies and archive all receipts for the quarter.

10.3 Sample 45-Day Checklist

45-Day Open-Books Launch — Checklist

☐ Bank account + chart of accounts live
☐ Bookkeeping tool connected to bank
☐ Expense & procurement policies adopted
☐ Receipt upload system live
☐ First weekly reconciliation completed
☐ Fraud Register created and tested
☐ Procurement run with quotes documented
☐ Month-end close checklist completed
☐ Board pack reviewed and approved
☐ Public summary published on website
☐ Audit prep calendar adopted
      

10.4 Success Indicators

• 100% of transactions reconciled within 30 days.
• Zero cash withdrawals without receipts.
• Board receives timely packs with fraud/control notes.
• Donors/community can see income vs spend openly.
• Audit prep calendar maintained and updated quarterly.

10.5 Cyberpunk Launch Principle

The 45-day sprint is your system ignition. Think of it as powering up a neon circuit board: first the bank account glows, then the receipt nodes, then the reconciliation lines, until the whole grid hums alive. In six weeks, transparency is not theory — it’s the default operating system.