Executive Summary

One-page snapshot for the selected month: KPIs, cash runway, and Project/Customer highlights, plus the largest budget variances. A starting point, not a substitute for the detail tabs.

Management P&L

Budget vs. Actual vs. Forecast for all 7 Arroyo categories. Budget is the frozen 2026 underwriting model (never edited). Forecast is management's living, monthly-updated estimate. Actual comes from the ledger through the latest close. The Month/YTD/LTD scope toggle applies here.

Management Commentary (below the table, single-month view only): variance narrative for the selected month, drafted outside the artifact — the same chat-drafted, paste-in workflow used for other clients' reporting packages — and baked into the build via commentary.json. There's no in-app text editor by design. A Locked badge means the month is closed and the commentary is final: per policy, a locked month's commentary is only ever revised to fix a genuine drafting or tagging error made at the time, never to retroactively restate a prior closed period after a later books adjustment — that instead becomes a note in the current period's commentary about YTD impact. The panel defaults to shown when the selected month has an entry, hidden otherwise, and can be toggled either way. Not shown under YTD/LTD scope, since commentary is inherently a single-month narrative.

Account Drill-Down

Starts at the same 7 Arroyo categories as Management P&L (Budget/Forecast/Actual/Variance), so both tabs begin at the same level. Expanding a category drills into the real Stella chart-of-accounts underneath it — sub-account → vendor — using actual ledger transactions only. Real CoA parent accounts (the QBO-level grouping) are intentionally not shown here: a parent can span more than one Arroyo category (e.g. "Professional Fees" falls under both Engineering & Design and Third Party Services & Insurance), and showing that layer made it look like inconsistent coding when it's really just how things roll up to Arroyo. Every sub-account maps to exactly one category, so nothing is lost by dropping that layer. Budget and Forecast aren't tracked below the category level, so those columns show — at the sub-account/vendor rows rather than an estimated split.

Actual by Vendor

Same real ledger detail as Account Drill-Down, reshaped one row per vendor instead of a category tree — sort by Vendor, Category, Sub-account, or Total by clicking a column header, or use the search box and dropdowns to narrow down. Sourced from the same underlying data (drillReal + the Arroyo category map), so a vendor's Total here always ties to the same vendor's total on Account Drill-Down. Personnel (named-employee detail lives on Workforce Planning), Contingency (a formula, no real vendor detail), and Revenue: Services (not a vendor-driven category) are excluded, matching how Next-Year Budget by Vendor scopes itself.

Project / Customer

Income and Cost shown separately, not netted, to match QBO's own project profitability view. Actuals only — no project-level budget exists in the underwriting model.

Arroyo Addendum

Stella and Arroyo's own standard reporting format: a monthly actual/forecast view (all 19 months, one pane, no scrolling) plus the Budget-to-Actual Bridge waterfall, built to match Arroyo's own Excel model's category labels and sign conventions exactly.

Budget - Underwriting Model

The frozen underwriting-model budget — never edited on this tab. Originally ran Jun'25 through Dec'26; updated 2026-08-27 with Arroyo's revised model extending it through Dec'27, adding a new FY2027 Total column alongside FY2025/FY2026 Total and Grand Total. The 2027 extension is category-level only (no vendor-level breakdown, since the underlying underwriting model doesn't carry one yet), and doesn't include a 2027 revenue projection — Revenue: Services shows $0 for Jan'27–Dec'27 here, that's a gap in the source model, not a report error. Categories with a ▸ expand to vendor-level detail for Office & Overhead, Third Party Services & Insurance, and Engineering & Design, for the original Jun'25–Dec'26 range only; Personnel and Travel & Entertainment named-employee detail lives on Workforce Planning instead.

Forecast (Live)

The living, editable forecast: actuals through the latest close, your projections from there forward. Three different treatments live on this one tab, by design, since each category's forecast is only as good as what actually drives it.

Personnel is always read live from the Workforce Planning roster build-up (base + bonus accrual + burden) for every forecast month, the exact same calculation as Labor Expense Build-Up's Total Labor Expense row on the Workforce Planning tab, so the two always tie 1:1. Not editable on this tab; update headcount, comp, or dates on the Workforce Planning roster instead, and this row (and everywhere else Personnel appears) updates automatically. (Prior to 2026-08-27, Personnel for Jul'26–Dec'26 was manually pinned to a point-in-time snapshot of Stella's Budget Model v4 rather than reading the roster live; that pin went stale as the roster changed and was removed — see Change Log.)

Travel & Entertainment, Office & Overhead, Engineering & Design, and Third Party Services & Insurance are true rolling forecasts, added 2026-08-27: every real vendor's forecast month is that vendor's own trailing-3-month actual average, computed vendor-by-vendor (not a category-wide average split proportionally), summing up to the category total shown on the parent row. This recomputes automatically every time a month closes, since the trailing 3-month window always means "the 3 most recently closed months" — a month that's already closed keeps whatever forecast it had at the time, never retroactively recalculated, so Actual vs. Forecast variance for a just-closed month stays real instead of collapsing to $0. Any cell you type over directly stays exactly as you typed it and will not be overwritten by the rolling recalculation on a later visit; only cells you haven't touched keep recomputing. Expand a category (▸) to see the vendor detail behind its total.

Revenue: Services and Contingency are not on the rolling treatment, by Bob's choice, since a trailing average of real sales activity or of a discretionary buffer line isn't the same kind of forward-looking number a recurring expense run-rate is. Revenue keeps real vendor/sub-account detail (▸) but its category total, and the proportional split across Development Services / Interest Earned, come from the stored forecast figure (whatever was last set or manually edited), not a live recompute. Contingency has no real vendor detail and stays a single, directly-editable category-level cell, same as always.

Scenario Comparisons

Seven sections, all read-only, nothing new computed here — every figure already lives on Next-Year Budget, Budget - Underwriting Model, or Forecast (Live), just brought together in one place. (1) the client-drafted next-year budget, monthly, same numbers as the Next-Year Budget tab. (2) Arroyo's underwriting model's original span, monthly, same numbers as Budget - Underwriting Model. (3) the variance between those two, by month and by category — each month lines up by calendar position (Jan vs. Jan, Feb vs. Feb, and so on) even though the two sides are different years, with an Annual column at the right summing the year. (4) the underwriting model's new next-year extension, monthly. (5) the same month-by-month, category-by-category variance as (3), this time against the next-year extension instead of the current-year model. (6) the current year's Forecast (Live) — real ledger actuals through the latest close, the live forecast for months beyond that — monthly, same numbers as the Forecast (Live) tab. (7) the same month-by-month, category-by-category variance as (3), this time against Forecast (Live) instead of the frozen underwriting model, so the draft can be checked against what's actually tracking this year, not just against the original plan. Personnel uses the live Workforce Planning roster build-up wherever the client draft or Forecast (Live) is shown, same as everywhere else in the report; the underwriting model's Personnel figures come straight from Arroyo's own file.

Next-Year Budget

A working draft for next year, built on real vendor detail (not the underwriting model's vendor lines). Click a category header (or use Expand All / Collapse All) to fold its sub-accounts and vendors down to just the header + total, so you can work one category at a time — the collapse state persists even as you edit other cells. Every vendor's month starts as a trailing-3-month actual average straight-lined across the year, then is independently editable per month. Personnel is fed directly from the Workforce Planning roster, not the vendor seed — edit headcount there. The Δ vs. Current-Year Budget comparison only resolves to the category level, since Budget's vendor labels don't match real vendor names; Δ vs. Current-Year Forecast resolves all the way to vendor, since Forecast shares this tab's real-vendor taxonomy. All dollar figures in the grid are in $ thousands (see the banner pinned above the month columns) — type a plain number like 220 for $220,000; an explicit k/m suffix (e.g. 500k) still works as a literal-dollar shorthand. Cells select their full contents on focus, so typing replaces the value instead of inserting into it. Owner is a fixed dropdown (a proxy for department, since QBO has no department field) — edit the list in code if the department names need to change. The header row and units banner stay pinned while you scroll.

Next-Year Budget by Vendor

A read-only view of Next-Year Budget's data, flattened to one row per vendor and sorted by total planned spend, highest to lowest — useful for a quick check on where the money is actually going without digging through categories one at a time. Personnel appears as a single line pointing to Workforce Planning, since headcount detail (and individual compensation) lives there, not in a vendor list. Contingency appears as a single formula line, since it's a percentage of expenses, not a real vendor. Revenue is excluded — this tab covers expense vendor spend only. Notes and Owner are shown for reference; edit them from the Budget tab, not here.

Workforce Planning

The single roster that is the source of truth for all Personnel figures in the report — feeds Forecast (Live)'s Personnel line for Jul'26 forward and Next-Year Budget's Personnel line for 2027. Base salary no longer inflates year over year — it's a flat annual figure you update directly when someone gets a raise.

Bonus % is a per-person annual target (base salary × Bonus %), set and edited individually. It is not tied to the Executive/Non-Executive tiers below — those apply only to the employer cost-rate assumptions.

The employer cost stack — Payroll Tax %, Benefits %, and PEO Fee % — is tiered by base salary: Executive ($330,000 and above) runs 4% / 4% / 1.4%, Non-Executive (below $330,000) runs 6% / 9% / 1.4%. Executive rates are lower for two real cost reasons, not an arbitrary discount. Payroll tax (Social Security) is capped at a wage base — $184,500 for 2026 — so once base salary clears that cap, payroll tax as a percentage of salary drops. Core benefits, health insurance and the like, cost roughly the same flat dollar amount per employee regardless of salary, so on a higher salary that same dollar cost is a smaller percentage. Rates seed by tier at role creation, then are plain editable cells per person — adjust any individual's rate by hand as real numbers come in, it won't reset itself. Tax on Bonus $ applies Payroll Tax % to both the annual Bonus $ (booked in January) and Signing Bonus $ (booked in the hire's start month), since a bonus payout is subject to payroll tax either way; Fully-Loaded Annual $ includes both.

Bonus and Tax on Bonus are booked on a cash basis, not accrued monthly. Both show $0 in every month except when a bonus is actually paid: the annual Bonus $ and its tax show as a single January lump sum equal to the full prior calendar year's earned bonus (e.g. 2026's bonus, once fully earned, shows entirely in Jan'27 — not spread evenly across the year), and Signing Bonus $ and its tax show entirely in the hire's start month. This matches how bonuses are actually paid and booked on Stella's books, and is a deliberate departure from accrual accounting for these line items; every other component here (Salary, Payroll Tax, Benefits, PEO Fee) still accrues evenly across active months as before. Because Labor Expense Build-Up, Forecast (Live)'s Personnel line, and Next-Year Budget's Personnel line all read from this same roster calculation by design, this cash-timing pattern shows up consistently everywhere Personnel expense appears, not just in the Build-Up table. A person who terms out before a given January's payment date won't show a bonus that January.

This is the only tab that shows employee names — confirm before sharing outside the firm. The Budget series never changes, here or anywhere else.