Statutory books, collections that don't need chasing, elections that survive scrutiny, and an honest view of whether the corpus can carry the next painting cycle.
Billing, collection, defaulters, payments and reconciliation are one chain. Break it anywhere and the audit finds it.
Sinking fund and reserves stop being a number nobody questions until the painting quote arrives.
Elections, roles and records built around the acts you are actually governed by.
Projects handed over mid-year arrive with unpaid dues, no opening balance and an amenity list nobody signed off. Zwangu takes the handover as data: unit register, arrears, warranties, AMC contracts and snag lists, imported before the first committee meeting.