Record attribution connects an action, signature, decision, or communication to the correct actor, role, authority source, and capacity. Without proper attribution, records cannot be trusted to reflect who acted, under what authority, or in what capacity. Attribution errors create confusion about responsibility, make accountability difficult to enforce, and undermine institutional memory. Every governance record should answer: Who acted? In what capacity? By what authority? For whose benefit? When was the action taken? Proper attribution transforms unverified action into accountable institutional record.

Record attribution connects an action, signature, decision, or communication to the correct actor, role, authority source, and capacity.

No governance record should be considered complete unless it identifies:

1. actor (who performed the action);
2. capacity (in what role the actor acted);
3. authority source (what granted the power to act);
4. purpose (for whose benefit the action was taken);
5. date (when the action occurred); and
6. signature or authentication (verifiable evidence of attribution).

If any of these elements is missing, the record is incompletely attributed and may be unreliable for accountability purposes.

Record attribution doctrine ensures that actions can be traced to accountable parties. Key elements include:

• Actor Identification: The record must identify the specific person who performed the action. Anonymous actions cannot be attributed.
• Signature Capacity: Signatures must indicate capacity (e.g., "John Doe, Trustee," "Jane Smith, President"). Without capacity identification, the signer's authority is ambiguous.
• Authority Reference: The record should reference the authority source: trust instrument, resolution, statute, or delegation.
• Institutional Record: Records created in the course of institutional business are institutional records, not personal records. Attribution must reflect the institution, not the individual personally.
• Personal vs Representative Action: Attribution must distinguish between action taken personally (individual capacity) and action taken for an institution or trust (representative capacity).
• Attribution Errors: Common attribution errors: missing signatures, unsigned documents, capacity omitted, wrong capacity stated, authority not cited, dates missing.
• Accountability Trail: Attribution creates a traceable path from action to actor to authority. The accountability trail enables review, audit, and remedy.

• Trust Administration: Trustee signatures on accountings, distributions, and resolutions must include capacity ("as Trustee"). Authority must reference the trust instrument.
• Institutional Governance: Board resolutions must identify the board (collective body) and authorizing resolution. Officer signatures must indicate office and authority.
• Administrative Process: Notices must identify issuing office and authority. Review memoranda must identify reviewer and capacity. Determinations must identify deciding authority.
• Record Authentication: Attribution supports authentication by identifying the creator and custodian of records.

• Actor identification (full name, title).
• Capacity designation (role in which actor acted).
• Authority reference (governing instrument, resolution, statute).
• Purpose statement (for whose benefit action was taken).
• Date of action (when action occurred).
• Signature or authentication (verifiable evidence).
• Witness or countersignature where required.
• Reference to underlying authority document.
• Attribution chain (links from action to delegation to original authority).

Core rule: If it is not attributed, it is not accountable. Attribution is the foundation of the accountability trail.

• Missing signatures – unsigned records with no actor identified.
• Capacity omitted – signature without capacity designation ("John Doe" vs "John Doe, Trustee").
• Wrong capacity stated – claiming authority not actually held.
• Authority not cited – no reference to trust instrument, resolution, or delegation.
• Dates missing – no timeline for when action occurred.
• Personal and representative roles mixed – same signature block for both personal and official capacity.
• No witness or countersignature where required – missing verification.
• Incomplete attribution chain – action attributed but not linked to delegation or original authority.
• Anonymous records – no identification of who acted.

KLI teaches record attribution because accountability requires traceability. A record that cannot be attributed to a specific actor and capacity is not evidence of accountable governance. Attribution is the foundation of the accountability trail. Organizations that implement proper record attribution ensure that actions can be traced, reviewed, and corrected. Attribution protects against unauthorized action, supports audit and review, and preserves institutional memory. Without attribution, governance records are incomplete and accountability is compromised.

• Status, Standing & Capacity (KLI-SSC-001)
• Individual vs Representative Capacity (KLI-SSC-002)
• Authority and Delegation (KLI-SSC-003)
• Standing & Procedural Requirements (KLI-SSC-005)
• Capacity Errors (KLI-SSC-006)
• Record Authentication (KLI-KL-ADMIN-005)
• Governance Records (KLI-KL-GOV-003)
• Duty to Account (KLI-KL-FID-004)