Fiscal Geometry Protocol 1.0: A Representation Schema for AI-Assisted Audits

Fiscal Geometry Protocol 1.0 defines an engineered representation schema for AI-assisted audits in domains governed by law, policy, and institutional rules. Rather than teaching AI systems to “understand” legal narratives, the protocol provides a neutral, pre-analytical layer that renders how rules are executed across jurisdictions and over time. The protocol specifies a minimal grammar—Events, Gates, Interfaces, and Endpoints—mapped onto an X–Y plane that captures cross-border fiscal movement and intergenerational post-tax capacity. Every object is bound to authoritative sources through mandatory evidence anchors, ensuring that all rendered structures are traceable, replayable, and independently verifiable. FG produces three standardized outputs: a geometric execution map; a node-level ledger suitable for audit; and a neutral structural readout that summarizes execution paths without evaluative language. This document serves as both a technical white paper and a protocol specification. It establishes FG as a model-agnostic, governance-aligned representation layer that preserves human responsibility: machines render structure; human roles retain judgment and accountability. The included appendices define licensing boundaries and standards alignment, enabling research use, pilot implementations, and production deployments within regulated environments. FG is not an analytic or decision system. It functions as infrastructure for compliance—making AI participation auditable by design.