FINANCIAL · GUARD · LAGGING

Forecast accuracyFN-10

—○ No data○UNMEASURED

ACTUAL VS PLAN

BUDGET CONSUMED VS PRO-RATA

Is the FY provision plan being spent, or deferred?

How much of this is measured: Lower is not automatically better here. Under-spending a provision budget while NPL is 24.5% audited may mean under-provisioning, not cost control — which is why CR-05 is paired with guard CR-09 and why coverage at 61.3% is flagged not IFRS-9 compliant.

DEFINITION

Formula: \\
Unit / direction: number · higher better
Source system: forecast − actual\\
Refresh: daily_t1
Target: Finance
Target status: From an ACF document
Baseline in context/: ÷ actual

OWNERSHIP — two roles, two people (R-G-02)

Metric owner — owns the target and the result

Chief Accountant

Data owner — owns the source system and pipeline

IT System Planning

Both proposed by Ikigai and awaiting ACF confirmation (DEC-02).

COMMENTARY — why the number is what it is

No commentary recorded for this metric. A red tile with no explanation is the failure mode the current monthly pack already has.

Commentary is attached to the metric and period, not to a slide. It survives the month — which is what makes a variance reviewable at the next meeting instead of re-argued. Prototype — read-only fixtures; at fullstack this is the COMMENT table with author identity from AD.