CFO Center Module — FundOS Developer Guide

Fund accounting — compute P&L, run European waterfall splits, manage GL journal entries, close periods, and track daily NAV accruals.

Data Models

Model	Description	Key Fields
FundAccount	A fund vehicle (hedge fund, PE fund, VC fund, credit fund)	id, name, account_type, organization_id, parent_fund_account_id, allocation_pct
JournalEntry	Double-entry GL journal entry	id, fund_account_id, date, debit_account, credit_account, amount, description
PeriodClose	A locked period close with LP waterfall allocations	id, fund_account_id, period_start, period_end, nav, lp_allocations_json
GLFeeSchedule	Per-LP fee terms (hurdle, carry, preferred return)	id, fund_account_id, management_fee_pct, carried_interest_pct, preferred_return
NavAccrualEntry	Daily management-fee accrual row	id, fund_account_id, accrual_date, daily_fee, ytd_fee, is_crystallized

Model

Description

Key Fields

FundAccount

A fund vehicle (hedge fund, PE fund, VC fund, credit fund)

id, name, account_type, organization_id, parent_fund_account_id, allocation_pct

JournalEntry

Double-entry GL journal entry

id, fund_account_id, date, debit_account, credit_account, amount, description

PeriodClose

A locked period close with LP waterfall allocations

id, fund_account_id, period_start, period_end, nav, lp_allocations_json

GLFeeSchedule

Per-LP fee terms (hurdle, carry, preferred return)

id, fund_account_id, management_fee_pct, carried_interest_pct, preferred_return

NavAccrualEntry

Daily management-fee accrual row

id, fund_account_id, accrual_date, daily_fee, ytd_fee, is_crystallized

Account Types

Type	Features enabled
`hedge_fund`	Daily NAV accruals, master-feeder, DV01 risk metrics, Sharpe ratio
`pe_fund`	European waterfall, capital calls, period close
`vc_fund`	Portfolio NAV-based P&L, MOIC tracking
`credit_fund`	Bond DV01 table, yield metrics

Type

Features enabled

hedge_fund

Daily NAV accruals, master-feeder, DV01 risk metrics, Sharpe ratio

pe_fund

European waterfall, capital calls, period close

vc_fund

Portfolio NAV-based P&L, MOIC tracking

credit_fund

Bond DV01 table, yield metrics

Cross-Module Links

Direction	How to navigate
FundAccount → CRM	Deal.fund_account_id → FundAccount.id → GET /api/v1/fundos/crm/deals?fund_account_id={id}
FundAccount → OMS	Position.fund_account_id → FundAccount.id → GET /api/v1/fundos/oms/positions?fund_account_id={id}
FundAccount → Investors	Capital call payments trigger JournalEntry rows against this account

Direction

How to navigate

FundAccount → CRM

Deal.fund_account_id → FundAccount.id → GET /api/v1/fundos/crm/deals?fund_account_id={id}

FundAccount → OMS

Position.fund_account_id → FundAccount.id → GET /api/v1/fundos/oms/positions?fund_account_id={id}

FundAccount → Investors

Capital call payments trigger JournalEntry rows against this account

Quickstart (3 steps)

Step 1 — Authenticate and list fund accounts

export FUNDOS_API_KEY=vdr_your_key_here

curl https://kela.com/api/v1/fundos/cfo/accounts \
  -H "Authorization: Bearer $FUNDOS_API_KEY"
# → note a fund_account_id (e.g. 1)

Step 2 — Compute P&L for a date range

curl -X POST https://kela.com/api/v1/fundos/cfo/pnl \
  -H "Authorization: Bearer $FUNDOS_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "fund_account_id": 1,
    "from_date": "2026-01-01",
    "to_date": "2026-06-30"
  }'

# → {"success": true, "data": {"net_pnl": 1250000, "gross_pnl": 1480000, ...}}

Step 3 — Run European waterfall simulation

curl -X POST https://kela.com/api/v1/fundos/cfo/waterfall \
  -H "Authorization: Bearer $FUNDOS_API_KEY" \
  -H "Content-Type: application/json" \
  -d '{
    "fund_account_id": 1,
    "exit_proceeds": 10000000
  }'

# → {"success": true, "data": {"lp_total": 8500000, "gp_total": 1500000, "tiers": [...]}}

Note: pnl and waterfall endpoints are always read-only — they compute and return results without writing to the DB. No ephemeral flag needed.

Webhook Events

CFO Center does not emit outbound webhook events directly. The capital_call.paid event from the Investors module triggers the downstream GL journal entry.

Endpoints

Method	Path	Description	Required Params
GET	/api/v1/fundos/cfo/accounts	List fund accounts	—
GET	/api/v1/fundos/cfo/accounts/{id}	Get fund account detail	fund_account_id
POST	/api/v1/fundos/cfo/pnl	Compute P&L (read-only, no DB write)	fund_account_id, from_date, to_date
POST	/api/v1/fundos/cfo/waterfall	European waterfall simulation (read-only)	fund_account_id, exit_proceeds
GET	/fundos/cfo/accounts/{id}/performance	Period P&L dashboard (MTD/QTD/YTD)	fund_account_id
GET	/fundos/cfo/accounts/{id}/risk	Risk metrics (Sharpe, leverage, DV01)	fund_account_id
GET	/fundos/cfo/accounts/{id}/accruals	NAV accrual dashboard	fund_account_id

Method

Path

Description

Required Params

GET

/api/v1/fundos/cfo/accounts

List fund accounts

—

GET

/api/v1/fundos/cfo/accounts/{id}

Get fund account detail

fund_account_id

POST

/api/v1/fundos/cfo/pnl

Compute P&L (read-only, no DB write)

fund_account_id, from_date, to_date

POST

/api/v1/fundos/cfo/waterfall

European waterfall simulation (read-only)

fund_account_id, exit_proceeds

GET

/fundos/cfo/accounts/{id}/performance

Period P&L dashboard (MTD/QTD/YTD)

fund_account_id

GET

/fundos/cfo/accounts/{id}/risk

Risk metrics (Sharpe, leverage, DV01)

fund_account_id

GET

/fundos/cfo/accounts/{id}/accruals

NAV accrual dashboard

fund_account_id

Error Codes

Code	HTTP	Hint
`fund_account_not_found`	404	Verify fund_account_id against GET /api/v1/fundos/cfo/accounts
`invalid_date_range`	400	from_date must be before to_date; use ISO 8601 format (YYYY-MM-DD)
`waterfall_lp_required`	400	At least one LP with committed_capital must exist for this fund account

Code

HTTP

Hint

fund_account_not_found

404

Verify fund_account_id against GET /api/v1/fundos/cfo/accounts

invalid_date_range

400

from_date must be before to_date; use ISO 8601 format (YYYY-MM-DD)

waterfall_lp_required

400

At least one LP with committed_capital must exist for this fund account