Often the budget and the rolling forecast functions are in the domain of the economists and do not interface with cash flow forecasting.
The cash flow forecasting responsibility usually sits with the Treasurer and the Finance Department, but are often not related to the budget and the rolling forecasts that are being produced by the economists.
As a result…
Cash Flow forecasts tend to be inaccurate, with huge gaps between the forecasts and the actual cash flow, which are very difficult to analyze even with all the tools available today, including CPM tools, BI tools and TMS systems currently in use