# Chapter 02: Organizational Structure & Roles

## 1) Purpose
Define role clarity, ownership boundaries, and handoff points across the operating wheel so execution can scale without confusion.

## 2) Scope
Applies to all projects and entities across development, plant operations, field execution, management, finance, legal, and governance.

## 3) Operating Structure (Hub-and-Spoke)
- **Hub:** CPA + Accounting/Finance (central controls, reporting, cash discipline)
- **Spokes:** Land, Legal, Plant, Logistics, Field, Management, Capital/Refi
- **Oversight Layer:** Board + executive leadership

## 4) Core Divisions and Accountabilities

### A) Land Division
**Primary accountability:** Site pipeline readiness.
- Source and underwrite sites
- Procure and close-ready package handoff to Legal
- Drive entitlement approvals (city, engineering, infrastructure)
- Deliver “construction-ready” status

### B) Legal Division (Acquisition + Governance)
**Primary accountability:** Transaction integrity and risk control.
- Close land transactions
- Entity structuring and contract control
- Title, lien, insurance, and compliance package management

### C) Plant Division (Efficiency)
**Primary accountability:** Predictable manufacturing throughput and quality.
- Raw-material demand planning with Logistics
- Module production schedule by project/phase
- Quality control and rework reduction
- Workforce path: human-led stations + progressive automation adoption

### D) Logistics Division
**Primary accountability:** Time-certain movement and sequence control.
- Inbound materials to plant
- Outbound module transport to job sites
- Yard, route, and delivery-window coordination

### E) Field Execution Division
**Primary accountability:** Safe, right-first-time installation and completion.
- Slab readiness verification
- Crane set and module connection
- Final MEP tie-ins and punch completion
- Turnover handoff to Management

### F) Management Division
**Primary accountability:** Occupancy, stabilization, and NOI performance.
- Lease-up and resident onboarding
- Operational stabilization to HUD criteria
- Asset performance reporting and variance actions

### G) Legal Division (Refi/Capital Events)
**Primary accountability:** Clean refinancing and takeout execution.
- HUD and refinance transaction close
- Payoff/refi legal package coordination
- Capital-event closeout and records

### H) CPA + Accounting / Finance (Central)
**Primary accountability:** Financial truth and control across all divisions.
- Weekly reconciliation cadence
- Entity-level books and intercompany separation
- Development vs Plant vs Management income/expense segregation
- Tax-impact advisement on major decisions
- Cash-control reporting and board packet production

## 5) Board & Executive Governance
- Monthly strategic review of throughput, capital efficiency, risk, and resource allocation
- Quarterly operating model adjustments (lane sequencing, automation pace, capital priorities)
- Decision discipline: each major update ends with **Owner + Decision Needed + Due Date**

## 6) Role Matrix (RACI Baseline)
| Process | Responsible | Accountable | Consulted | Informed |
|---|---|---|---|---|
| Land pipeline | Land | COO/Exec Lead | Legal, Finance | Board |
| Land close | Legal | Legal Lead | Land, Finance | Board |
| Plant schedule | Plant | Plant Lead | Logistics, Field, Finance | Exec |
| Site set + MEP | Field | Field Lead | Logistics, Plant | Management |
| Lease-up + stabilize | Management | Asset Mgmt Lead | Finance, Legal | Exec |
| HUD/refi close | Legal (Capital) | Legal Lead | Finance, Management | Board |
| Weekly reconciliation | Accounting | CFO/CPA Lead | Division Leads | Board |

## 7) Handoff Standards (Minimum)
Every handoff requires:
1. Scope complete checklist
2. Open-item log with owner/date
3. Financial status snapshot
4. Risk note (if any)
5. Next milestone date

## 8) Revision History
- v0.1 — Initial org/role architecture from Tracy operating model + shared BOS themes

---
— Added by Tracy Assistant, 2026-03-19