Compare statement with current dues and actual bank returns

Bank-bound verified customer person with customer scope, session/device and current association business membership required. Writes require fresh five-minute step-up; staff, services and API keys cannot impersonate the association. Independent review requires distinct user AND person identities. Reviewed unit roster, assessments, adjustments and collected lockbox allocations are customer receivables, never deposit ownership or bank GL postings. Pending source/invoice/dues and partial-release capacities are serialized against actual check returns. Current balances reopen unpaid dues only from exact committed return evidence. Statement preparation binds the expected current source SHA256 and retains an immutable association-receivables-json-1 artifact/outbox without claiming delivery. See services/payments/hoa/README.md.