7/25/2019 Cash Projections Template

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Cash Flow Projection Worksheet: Instructions

The instructions below explain, step-by-step, how to use the worksheet.

Instructions

INPUTS

Start Date

Beginning Cash Balance Enter the organization's cash balance as of the beginning of the fiscal year.

Current Year Budget

Prior Year Carryover Enter any prior year's receivables or payables/accruals carried forward into the current year.

Spread

Variance

OUTPUT

Net Cash Ecess !Short"all# hows the cash-basis results for the individual !onth.

$olling Cash Balance

MONITORING

(pdates

The attached worksheet is a te!plate for pro"ecting an organization's cash flow across the fiscal year, identifying in advance any potential cashshortfalls that !ay need to be addressed.

elect the "irst!onth of the organization's fiscal year fro! the drop-down !enu. This will auto!atically populate th#$ !onths of the organization's fiscal year across the header of the pro"ection table.

Enter the total budget for the fiscal year for each of the line ite!s under %&ash eceipts,% %&ash (isburse!ents,%

and %&apital and )inancing.% *Note: do not include non-cash ite!s such as depreciation.+ To add individual oradditional line ite!s under a category, click the %% buttons in the left !argin of the spreadsheet.

)or any ite! that will be disbursed or received in eual install!ents across the #$ !onths of the year, select %es%fro! the %pread Evenly% drop-down in &olu!n ). This will auto!atically distribute the total budgeted a!ount forthat ite! across the #$ !onths. 0f the a!ount of a line i te! that will be received or disbursed varies fro! !onth to!onth, select %1o% or leave blank and !anually enter the a!ount to be paid or disbursed in each !onth.

This shows any difference between the total budgeted a!ount for a line ite! and the total ofreceipts/disburse!ents allocated to each !onth. 0f the %2ariance% colu!n shows a nu!ber other than 3, revisit the!onthly allocations to ensure that they add up to the total budgeted a!ount.

hows the cu!ulative cash position as of that !onth. 0f this a!ount is negative or only narrowly positive, it indicata potential cash shortage during the !onth. teps should be taken to address this shortage in advance *e.g.accelerating receipts, delaying disburse!ents, securing a loan or line of credit+.

0n order to !ake this tool an effective basis for ongoing planning and decision-!aking, it is i!portant to update thespreadsheet each !onth based on actual results.

4n a !onthly basis, replace the originally projectedreceipts and disburse!ent for each line ite! with the actuaa!ount received or disbursed for that ite!. )or any differences between original pro"ections and actual results thaare due to a timingdiscrepancy *e.g. a receipt/disburse!ent originally expected in 5arch has been postponed unt5ay+, ad"ust the pro"ected a!ount for the relevant future !onth to reflect the new assu!ption on ti!ing of receipt disburse!ent. )or any differences between original pro"ections and actual results that are due to a per!anentchange *e.g. a receipt/disburse!ent originally expected in 5arch will not happen at all+, ad"ust the pro"ected a!oufor the relevant !onth and the difference will appear in the %2ariance% colu!n *2+.

6s you update the !onthly line ite!s based on actual results, the 1et &ash Excess/hortfall *ow ##$+ and ollin&ash 7alance *ow ##8+ will update auto!atically with revised pro"ections.

7/25/2019 Cash Projections Template

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9 $3#$ )iscal 5ana e!ent 6ssociates ::&. 6ll ri hts reserved. www.f!aonline.net

Jan Feb Mar Apr May J

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Contri)utions * Support

)oundations

&orporations

0ndividual contributions;additional line ite! !eetings

Travel

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Technology

0nterest expense

pecial events expenses

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Prior Year -ccruals

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