Public Sector

Fund accounting, public funds compliance, grant tracking, and union payroll — built for governments, agencies, and public-purpose organizations.

For public-sector finance teams

Public sector finance has unique constraints — public funds must be collateralized at the program bank, restricted grants must be tracked separately from operating funds, and reporting must comply with GASB and CAFR requirements.

Theorem ties grant draws to fund accounting automatically, monitors collateralization in real time, and generates compliance filings from data already in the system. Union rules, defined benefit plan requirements, and state and local payroll compliance handle without spreadsheet workarounds.

6 agents active
Live
Grant AgentFund Acct
99%
Public Funds AgentCompliance
100%
Pension AgentDB Plans
97%
Union Payroll AgentLocal Rules
98%
Reporting AgentGASB / CAFR
99%
Audit AgentTrail
100%

Value


Government spending
$25T
Agency labor
$400B
Disbursement float
$1T
Outcome contracting
$200B

Three pillars

Built for public-purpose finance.

Restricted funds, public deposits, union rules, and audit-ready reporting — built into the platform rather than bolted on.

1

Fund Accounting & Grants

Restricted and unrestricted funds tracked separately. Grant draws auto-recorded against the program. Match requirements, allowable cost categories, and reporting obligations tied to each award. CAFR statements generated from posted data.

2

Public Funds Compliance

Collateralization tracked continuously at the program bank — pledged securities, custodial receipts, and coverage ratios visible in real time. FDIC and state-specific public deposit requirements respected automatically.

3

Union Payroll & Pensions

Bargaining unit rules, defined benefit plan contributions, garnishments, and multi-jurisdiction tax compliance handled without spreadsheet workarounds. ACA reporting, W-2, and 5500 prep generated from payroll data already in the system.

Agents in action

Government finance, end to end.

Agents that track grants, monitor collateralization, file pension contributions, and prepare CAFR — with full audit trails on every event.

Live orchestration

Compliant from event to report

A grant draw triggers fund accounting, collateralization check, and reporting agents that resolve in parallel — restricted funds tagged, CAFR-ready, audit-trail complete.

[10:14:29] GRANT $1.2M federal grant draw — Title I funds — match obligation engaged
Grant AgentFund Acct
0.7s
Public Funds AgentCompliance
1.0s
Reporting AgentGASB
1.5s
3 agents
3 actions
1.5s total
Grant draw posted
Continuous learning

Compliance that compounds

Every grant cycle, audit, and reporting period feeds back into the model. Compliance coverage and reporting accuracy improve without new headcount.

1
Capture

Encode grant agreements, fund structures, public deposit rules, and union contracts into structured signals.

2
Specialize

Tune fund accounting and reporting to your jurisdiction, GASB requirements, and union bargaining units.

3
Deploy

Track grants, monitor collateralization, file payroll, and prepare CAFR with full audit logging.

4
Compound

Each audit cycle and reporting period sharpens compliance coverage and reporting speed.

Public stewardship, modernized.

See how Theorem turns grant draws and public deposits into audit-ready reporting without manual reconciliation.