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This paper presents a formal governance architecture based on a recursive state-transition model defined as Fₙ = g(Fₙ₋₁, Fₙ₋₂, δₙ), where g is a transition function and δₙ is an explicit, bounded, and attributable intervention term. The model operationalises continuity, traceability, and responsibility within institutional decision processes. In contrast to conventional governance systems—where accountability is externally imposed—the proposed formulation embeds auditability directly into state transitions. A decision-delay scenario illustrates how the model constrains non-response, enforces escalation, and prevents untraceable overrides. The contribution is a systems-level mechanism for endogenous accountability in complex administrative environments.