Cash Flow Forecast — Audit & Governance Dashboard

Forecasting cash to stay solvent and lawful

Cash management is a statutory duty under the MFMA, and an institution can be technically solvent yet unable to meet obligations as they fall due. A rolling forecast of monthly inflows and outflows against the opening position is the primary tool for anticipating shortfalls and avoiding unauthorised overdraft use. AuditPro Core builds the forecast from live ledger data so liquidity decisions rest on current, traceable figures.

The Numbers

AuditPro Core renders this view from your tenant's live, tamper-evident records. The figures below are illustrative sample data.

Opening Cash

R 412 m

start of period

Projected Closing

R 286 m

▼ declining

Lowest Forecast Month

R 188 m

March trough

Net Inflow Months

7 of 12

positive cash

Forecast Closing Cash by Month (R m)

Forecast Inflows vs Outflows

Month	Inflow (R m)	Outflow (R m)	Net (R m)
September	318	362	-44
November	341	404	-63
January	372	435	-63
March	358	412	-54
May	421	323	98

Figures shown are illustrative sample data for demonstration. AuditPro Core renders these views from your own tenant's live, tamper-evident records.

Liquidity versus solvency

Solvency is about assets exceeding liabilities over time; liquidity is about having cash when bills are due. A forecast addresses liquidity, which is where day-to-day failure occurs.

Inflow and outflow timing

Revenue collection and grant receipts rarely align with payment obligations. Mapping the timing of both reveals the months where cash runs tight even when the annual position looks healthy.

The opening position anchor

Each period's forecast builds on the actual opening cash balance. An accurate, reconciled opening position is what makes the projection credible rather than aspirational.

Scenario sensitivity

Collection shortfalls and delayed grants are realistic risks. Testing the forecast against pessimistic assumptions shows how much headroom protects the institution from a cash crisis.

How AuditPro Core Bridges the Gap

Live ledger feed: forecast inflows and outflows are drawn from current ledger and billing data.
Reconciled opening balance: each forecast anchors on a verified opening cash position.
Shortfall alerts: projected negative positions are flagged ahead of the month they occur.
Traceability to source: forecast lines link to the commitments and receipts behind them.

Key Takeaways

Liquidity failure happens even when the entity is solvent.
Timing mismatches between inflows and outflows drive cash risk.
A reconciled opening balance makes the forecast credible.
Scenario testing reveals how much headroom protects against shortfalls.