Report the destination, not just the month

A monthly report that tells a director where the account is today, but not where it is heading, invites decisions against the wrong number. The forecast points at the final landing: the contract sum plus agreed and pending variations, less contra risk, with retention timed to when it truly releases. Decisions, whether to push a claim, accept a settlement, or fund the next job, should be taken against that destination. When the forecast keeps being wrong in the same direction, the cause usually lives upstream in unpriced variations or thin applications.