When the Ledger Breaks

This policy memo documents how incomplete tenant ledgers, when combined with automated payment application systems, create unverifiable balances that are nevertheless enforced through eviction notices and repayment demands. Using a real-world case involving the Seattle Housing Authority (SHA), this memo demonstrates that the absence of month-to-month continuity in accounting records invalidates downstream calculations, notices, and enforcement actions. The core finding is simple but systemic: A balance derived from a non-continuous ledger cannot be certified, audited, or enforced without reconstruction. This memo is intended for housing authorities, compliance officers, auditors, policymakers, and legal counsel.