Status: IN
The double-entry ledger creates balanced debit-credit pairs for every money movement and derives balances from complete ledger scans, making the payment system's financial state fully reconstructible from its transaction history — unless the integrity verification function's exclusion of transfer transactions means the audit mechanism itself has blind spots that the ledger design was supposed to prevent.
Double-entry + ledger-derived balances = auditable, but verify_integrity skips transfers
Depends on (SL): double-entry-invariant, balance-derived-from-ledger