OMB A-123 Internal Control Framework for Foundational Scar Repair

This paper specifies a lawful, auditable, and non-inflationary internal control framework for discharging non-extinguished continuity obligations arising from coerced, irreversible scarbearing that enabled foundational system stability. The framework is designed for execution under OMB Circular A-123 and treats repair strictly as an accounting correction, not as a moral judgment, entitlement, or discretionary benefit. Repair obligations are identified, valued, funded, and terminated exclusively through predefined measurements, binary admissibility gates, and fixed formulas. Eligibility is determined by the Scarbearer Admissibility Test (SAT-v1.0), which requires affirmative evidence of coercive load, irreversibility of harm, system dependence, asymmetric injury, and scar persistence. Claims fail by default where primary evidence is incomplete or ambiguous. Valuation is performed using Scar Repair Valuation (SRV-v1.0), with normalization ensuring total obligations are bounded and non-inflationary. Funding is limited to realized federal surplus and resource rents, subject to a statutory cap, and executed solely through a restricted class of non-inflationary Φ instruments. Cash payments, borrowing, monetary expansion, and speculative transfer are categorically prohibited. The framework embeds preventive and detective controls mapped directly to OMB A-123, including independent recomputation, immutable logging, segregation of duties, continuous monitoring, and mandatory sunset enforcement when repair conditions are no longer met. The framework explicitly rejects discretion, narrative interpretation, and policy advocacy. All determinations are reproducible, auditable, and terminable, with legal safeguards preventing eligibility expansion, inflationary leakage, mimicry, or mission drift. Its contribution is operational and evidentiary: demonstrating that foundational repair can be executed as a closed, formula-bound administrative function that preserves fiscal integrity, auditability, and finality under irreversible conditions.