Rolling forecasts

Choose the as-of month and horizon after the relevant actuals have been reconciled. Rolling Forecast — Current Window shows the start and exclusive end of the period being planned. A twelve-month horizon includes exactly twelve month starts. Reference the accepted actuals batch explicitly, including its source cutoff. The new window creates its own identity; using a later date must not replace the lines or assumptions behind an earlier forecast that has already been shared with decision makers.

Each rolling forecast submissions record points to the entity’s per-account and per-period Forecast budget lines. Revenue and operating-cost totals reconcile that detail, but totals alone cannot reconstruct a monthly curve. Pending Forecast Submissions contains submitted work and work awaiting acceptance. FP&A Analyst records Submitted to FPA reviewed; FP&A Director records FPA reviewed to Accepted. A Cost-Center Head sees only their own submission and cannot grant either decision. Material edits require a new revision and the appropriate renewed review.

Director or CFO can prepare forecast adjustments for explicit entity, account and period cells. Apply each signed delta once; an organization-level proposal must be allocated before calculation, and a remove-type adjustment must not be subtracted twice. Combine the accepted submission snapshots with the reviewed adjustments and publish the complete forecast atomically. A failed calculation leaves the previous published curve available. Board packs and variance comparisons reference the selected snapshot instead of silently switching to a newer forecast.

• Rolling Forecast — Current Window. Open the related work within your assigned scope.
• Pending Forecast Submissions. Open the related work within your assigned scope.

Test a rolling window across the calendar-year boundary with two entity submissions, a returned revision and a negative adjustment. Reconcile the published curve to accepted line snapshots. Retry the calculation and confirm that neither the adjustment nor imported actuals are duplicated. Compare the new outlook with the previous forecast and the locked annual plan using their explicit identities.