This is the close file. The sample is below.
Dual Ledger is the period folder Moko actually works. NAV, capital accounts, call notices, distributions, and a verified scorecard share a cutoff, a reviewer, and one LP send. It is not a second vendor parked beside your books. It is the rule that both number sets have an owner. The sample file under this memo is Northside Housing Fund IV, vintage 2022, Q2 2026. Figures are illustrative. Your vehicle will have its own roster, marks, and source files.
If a scorecard line cannot be tied to a named source file in that close, it stays off the pack. Estimates do not get a stamp.
GP desk
You see exceptions, unmatched scorecard lines, collection status, draft notices, and the working papers. You sign calls and any GP representation. You decide whether to hold the pack for a late tape. You own marks and the underlying occupancy, loan, or soil files.
LP pack
LPs see published NAV, capital accounts, the register of calls and distributions, and scorecard lines that tied. They do not see unmatched files, internal checklists, or a Tuesday appendix from a different inbox. SMS, if they opt in, covers those account events only.
Cadence we run on Dual Ledger
- Intake. Vehicle, close date, LP roster, scorecard lines LPs already expect. Each line gets a named source file and an owner. Lines without an owner do not get a template slot.
- Close file. Trial balance, roll-forward, capital activity, and scorecard sources sit in one period folder. If a field file arrives after books cutoff, the scorecard waits. NAV does not go out solo with a promise of an appendix.
- Verify. Each scorecard line is matched to the named file. Rent rolls, loan tapes, soil tests, payroll rosters all count if they have a date and an owner. A missing month stays blank.
- Who signs. You sign notices. Moko signs the admin checklist. Counsel signs filings. The auditor signs the opinion. We will not sit in those other seats.
- Pack. One send: NAV, capital accounts, register, verified scorecard, source-file index. Working papers stay with the period.
What is out of scope
Moko does not originate impact data, promise returns, give legal or tax advice, wire LP capital, or custody assets. Filing support is assembly of numbers counsel asks for. Counsel files. Dual Ledger will not certify a CDFI, deliver tax credits, or sample soil. Questions on a vehicle or a close date go to support@mokofund.com.
Sample close file, Northside Housing Fund IV
Read the tables for NAV, the scorecard, capital accounts, calls, and distributions. Solar kWh is unmatched in this sample, so it would stay off a live pack until the GP posts the file. That is the point of Dual Ledger: the gap is visible on the GP desk before Harbor Family Office opens a PDF.
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