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.

Reporting: Profit & Loss

Budget vs. Actual vs. Forecast for all 7 Arroyo categories; the Month/YTD/LTD scope toggle applies here. Budget is the frozen 2026 underwriting model; Forecast is management's living, monthly-updated estimate; Actual comes from the ledger through the latest close.

• Management Commentary (single-month view only): variance narrative drafted outside the artifact and baked into the build via commentary.json, with no in-app editor by design. A Locked badge means the month is closed and final: a locked month's commentary only gets revised to fix a genuine drafting or tagging error, never to retroactively restate a prior period after a later books adjustment (that goes in the current period's commentary instead). Hidden under YTD/LTD scope, since it's inherently single-month.
• Drill-down (merged in Sep 17, 2026 from the old standalone "Account Drill-Down" tab): click any category row (or Expand All) to see the real Stella chart-of-accounts beneath it, sub-account → vendor, from actual ledger transactions. Real CoA parent accounts are hidden on purpose, since one parent (e.g. "Professional Fees") can span more than one Arroyo category; every sub-account maps to exactly one category, so nothing is lost. Budget/Forecast aren't tracked below category level, so those columns show, at the sub-account/vendor rows.

Reporting: Actual by Vendor

Same real ledger detail as the Profit & Loss drill-down, reshaped one row per vendor instead of a category tree. Sort by clicking a column header, or use the search box and Category dropdown to narrow down.

• Consolidated Sep 17, 2026 to one row per (category, vendor), summed across every sub-account in that category, a vendor shows twice only if it genuinely posts to more than one Arroyo category. Sub-account is no longer part of the grouping, though it's still searchable.
• Sourced from the same underlying data (drillReal + the Arroyo category map), so a vendor's Total here always ties to its total on Profit & Loss's drill-down.
• Excludes Personnel (named-employee detail lives on Workforce Planning), Contingency (a formula, no real vendor detail), and Revenue: Services (not vendor-driven): same scope as FY27 Budget by Vendor.

Reporting: 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.

Workforce: Workforce Planning

The single roster behind all Personnel figures in the report: it feeds Forecast (Live)'s Personnel line for Jul 2026 forward and FY27 Budget's Personnel line for 2027. Locked Nov 3, 2026 with the board-approved FY27 Budget, so the approved Personnel line cannot move; the roster is read-only on the web, and G&L makes any change through an approved update. Figures on the grid are current-run-rate annualized, not lifetime totals, see Labor Expense Build-Up below for actual monthly cash timing.

• FY26 Base Salary covers 2025 and 2026. FY27 Base Salary is a separate field for 2027 forward, and every 2027 calculation reads it. It follows offer letters and Insperity per the board-approved FY27 budget, with no merit increase for 2027.
• Bonus % is a per-person annual target (that year's base × Bonus %), set individually.
• The employer cost stack (Payroll Tax %, Benefits %, PEO Fee %) is one flat rate for every employee, 7.0% / 9.5% / 1.3% (set Sep 28, 2026, replacing the prior salary-tiered rates). The flat rate was set to match the report's own current Dec 2026 actual+forecast run rate, so the FY27 Budget doesn't show an artificial jump or drop purely from the calendar flip into January. Rates are stored per person. Bonus-payout payroll tax is folded into FY26 / FY27 Fully-Loaded rather than its own column: see the itemized view on Employee Comp Breakdown, in the Workforce group.
• FY26 / FY27 Fully-Loaded prorate for partial-year employees (fixed Sep 17, 2026): a phased 2027 hire or a mid-year term shows roughly that fraction of a full year's cost, not a flat full-year rate.
• Bonus and Tax on Bonus are cash-basis, paid entirely in Dec 2027 (updated Oct 20, 2026): there is no 2026 bonus. Each person's 2027 bonus (FY27 Base Salary × Bonus %, prorated for months active in 2027) shows as one lump sum in Dec 2027, $0 every other month; every other component still accrues evenly across active months. FY26 Fully-Loaded carries no bonus; FY27 Fully-Loaded includes the 2027 bonus and its payroll tax. Signing Bonus $ still shows entirely in the hire's own start month. A person who terms before Dec 2027 shows no bonus payout.
• This tab and Employee Comp Breakdown are the only two that show employee names, confirm before sharing outside the firm. Both are hidden entirely from any viewer without payroll access; every other tab's Personnel/Labor Expense figures are company-wide totals only. The Budget series never changes, here or anywhere else.

Workforce: Employee Comp Breakdown

Covers every period in play: FY25, FY26, and FY27 Budget, using the same 7 components as Labor Expense Build-Up above.

• Each block always shows all 12 months, even FY25 (real activity starts partway through that year), earlier months show $0 rather than a shortened block, so columns line up the same way across every year.
• Click a component row (or Expand All) to see which roster members make up that month's total; someone with no activity in a component simply doesn't get a row.
• FY26 and FY27 Budget totals read from the exact same calculation as Labor Expense Build-Up, so the two tabs can never disagree on those years.
• Read-only, from the locked Workforce Planning roster. Shows employee names: confirm before sharing outside the firm, same as Workforce Planning.

Budget & Planning: FY27 Budget

The board-approved FY27 budget (approved file Oct 28, 2026), built bottoms-up from real vendor detail (not the underwriting model's vendor lines). Loaded and locked Nov 3, 2026: every figure, note and owner on this tab is read-only, and the same approved figures are kept as a separate snapshot for budget-to-actual reporting in 2027.

• Click a category header (or Expand All / Collapse All) to fold its sub-accounts and vendors down to just the header + total.
• Vendor lines, Revenue and Contingency are the approved figures by month. Personnel is the approved roster build-up from Workforce Planning, which is locked with the budget.
• FY27 Budget vs. FY26 Budget resolves only to category level (the underwriting model's vendor labels don't match real vendor names). FY27 Budget vs. FY26 Forecast (Live) resolves to vendor, since Forecast shares this tab's real-vendor taxonomy. FY26 Forecast (Live) is actuals through the latest closed month plus the current forecast for the rest of the year.
• All dollar figures are in $ thousands (see the banner above the month columns).
• Monthly closes do not change the approved budget. A change after approval is made only by G&L through an approved, logged update.

Budget & Planning: FY27 Budget by Vendor

A read-only view of the approved FY27 Budget's data, flattened to one row per (category, vendor), sorted by total planned spend highest to lowest.

• Consolidated Sep 17, 2026: every sub-account in a category is summed into one vendor line; a vendor shows twice only if it genuinely posts to more than one Arroyo category. Where a consolidated vendor's Notes or Owner differ across the combined sub-accounts, all distinct values show together.
• Personnel appears as a single line pointing to Workforce Planning; Contingency as a single formula line (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, as approved with the budget.

Budget & Planning: Forecast (Live)

The living, editable forecast: actuals through the latest close, your projections from there forward (Personnel excepted, see below). It differs from the budget, which is approved once and then locked for the year; this view moves with every close and every edit. Three different treatments live on this one tab, since each category's forecast is only as good as what actually drives it.

• Personnel always reads live from the Workforce Planning roster build-up (base + burden, plus the annual bonus paid as one Dec 2027 lump), the same calculation as Labor Expense Build-Up's Total Labor Expense row, so the two always tie 1:1. Not editable here, and the roster is locked with the approved FY27 Budget (Nov 3, 2026), so Personnel holds at the approved roster until G&L makes an approved update. (Prior to Aug 27, 2026 this was pinned to a stale Budget Model v4 snapshot; removed: see Change Log.)
• Travel & Entertainment, Office & Overhead, Engineering & Design, Third Party Services & Insurance are true rolling forecasts (added Aug 27, 2026): each vendor's forecast month is that vendor's own trailing-3-month actual average, computed vendor-by-vendor, recomputing as each month closes. A month that's already closed keeps whatever forecast it had at the time (never retroactively recalculated), so variance for a just-closed month stays real. Any cell you type over stays exactly as typed and won't be overwritten later. Expand a category (▸) for vendor detail.
• Revenue: Services and Contingency are not on the rolling treatment, by Bob's choice: a trailing average of sales activity or a discretionary buffer isn't the same kind of forward-looking number as a recurring expense run-rate. Both stay directly editable at the stored/last-set figure; Contingency has no real vendor detail.
• Pinned months (◆) (added Oct 21, 2026): a pinned month drops the rolling and seeded baseline for every category except Personnel and shows only the figures stored for it, so it can be tied to an outside model. The note below the grid names the source. Personnel stays linked to Workforce Planning. Once a pinned month closes, actuals replace it as usual.
• Editing: Enter saves and moves down, Tab saves and moves right (Shift reverses), Esc cancels. Open categories and sub-accounts stay open after an edit. + Add line under any sub-account adds a forecast line, for example "(unlabeled)" revenue not tied to a customer; it saves once an amount is entered.

Budget & Planning: Scenario Comparisons

Three variance tables, all read-only. Each shows the approved FY27 Budget less the comparison, by month and category. The figures behind them live on FY27 Budget, Budget - Underwriting Model and Forecast (Live).

1. FY27 Budget vs. Arroyo's FY26 underwriting model, lined up by calendar position (Jan vs. Jan, and so on) even though the two sides are different years.
2. FY27 Budget vs. the underwriting model's FY27 extension.
3. FY27 Budget vs. the current year's Forecast (Live), actuals through the latest close and forecast after, so the budget can be checked against what is actually tracking this year.

Every section carries a Total column at the right, since not every span here is a full 12 months. Personnel uses the locked Workforce Planning roster wherever the FY27 Budget or Forecast (Live) appears; the underwriting model's Personnel figures come straight from Arroyo's own file.

Budget & Planning: Budget - Underwriting Model

The frozen underwriting-model budget, never edited on this tab. Ran Jun 2025 to Dec 2026 originally; extended through Dec 2027 on Aug 27, 2026 with Arroyo's revised model, adding an FY27 Total column alongside FY25/FY26 Total and Grand Total.

• The 2027 extension is category-level only (no vendor breakdown, since the source model doesn't carry one yet) and has no 2027 revenue projection, Revenue: Services shows $0 for Jan 2027 to Dec 2027 there, 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 2025 to Dec 2026 range only. Personnel and Travel & Entertainment named-employee detail lives on Workforce Planning instead.
• Vendor rows that are $0 in every period are hidden (Sep 17, 2026), a handful of formation-year/placeholder lines in the source model never carried real activity.

Addendum: 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.

Change Log

A read-only audit trail of every saved edit to Forecast (Live), FY27 Budget and Workforce Planning, newest first. Filter by area or person. Admins can revert a single entry; a revert is logged as its own entry rather than erasing history. Entries for FY27 Budget and Workforce Planning show Locked instead of Revert, since both are locked with the approved budget.