Cash Flow Reports

Analyze sources and uses of funds across your church extension fund with customizable date ranges, account filters, and export to CSV, Excel, and PDF.

Sources of Cash

Cash flow reports categorize all inflows by their source. Understanding where cash comes from is essential for liquidity planning and fund management:

Source Category	transaction_type	Description
Loan Payments Received	`DEPOSIT`	Principal and interest payments from borrowers
New Note Investments	`DEPOSIT`	Funds received from investors purchasing notes
Fee Income	`FEE`	Origination fees, servicing fees, late fees
Interest Income	`INTEREST`	Bank interest earned on Money Market and Reserve accounts
Inter-Account Transfers In	`TRANSFER`	Funds moved from other CEF cash accounts

Uses of Cash

Cash outflows are categorized by purpose, enabling fund managers to track where money is being deployed:

Use Category	transaction_type	Description
Loan Disbursements	`WITHDRAWAL`	Funds sent to borrowers for new or existing loans
Note Redemptions	`WITHDRAWAL`	Principal returned to investors upon note maturity or early redemption
Interest Payments	`WITHDRAWAL`	Quarterly or monthly interest paid to note holders
Escrow Payments	`WITHDRAWAL`	Property taxes, insurance premiums, maintenance reserves
Operating Expenses	`WITHDRAWAL`	Salaries, office expenses, professional services, technology costs
Adjustments	`ADJUSTMENT`	Corrections, write-offs, or other non-standard entries

Generating Reports

Cash flow reports are generated through the Reports module. The reports engine provides pre-built templates and supports custom report definitions:

Via the Reports API

POST /api/v1/reports/templates/cash-flow/execute
Content-Type: application/json

{
  "parameters": {
    "start_date": "2026-01-01",
    "end_date": "2026-03-31",
    "account_id": null,
    "group_by": "month"
  }
}

Report Parameters

Parameter	Type	Required	Description
`start_date`	YYYY-MM-DD	Yes	Beginning of the reporting period
`end_date`	YYYY-MM-DD	Yes	End of the reporting period
`account_id`	UUID or null	No	Filter to a specific cash account, or null for all accounts
`group_by`	String	No	Grouping: "day", "week", "month", or "quarter"

Dashboard Access: Cash flow reports are also available directly from the Cash Management dashboard in the web application at /cash/. The dashboard provides interactive Highcharts visualizations with drill-down capability.

Report Output Structure

The cash flow report returns a structured breakdown of inflows and outflows for each period:

{
  "report": {
    "title": "Cash Flow Statement",
    "period": "2026-01-01 to 2026-03-31",
    "generated_at": "2026-04-01T08:00:00Z",
    "summary": {
      "beginning_balance": 2450000.00,
      "total_inflows": 1875000.00,
      "total_outflows": 1620000.00,
      "net_cash_flow": 255000.00,
      "ending_balance": 2705000.00
    },
    "inflows": {
      "loan_payments": 950000.00,
      "note_investments": 650000.00,
      "fee_income": 125000.00,
      "interest_income": 85000.00,
      "other": 65000.00
    },
    "outflows": {
      "loan_disbursements": 800000.00,
      "note_redemptions": 400000.00,
      "interest_payments": 180000.00,
      "escrow_payments": 95000.00,
      "operating_expenses": 145000.00
    },
    "periods": [
      { "period": "2026-01", "inflows": 625000, "outflows": 540000, "net": 85000 },
      { "period": "2026-02", "inflows": 610000, "outflows": 530000, "net": 80000 },
      { "period": "2026-03", "inflows": 640000, "outflows": 550000, "net": 90000 }
    ]
  }
}

Export Formats

Cash flow reports can be exported in three formats for board presentations, auditor requests, or further analysis:

CSV Export

Comma-separated values for importing into spreadsheet applications or data analysis tools. Includes all line-item detail with transaction-level granularity.

Excel Export (XLSX)

Formatted Excel workbook generated via the XLSX library. Includes summary sheet, detailed transactions, and pivot-ready data. Column headers and number formatting are pre-applied.

PDF Export

Presentation-ready PDF generated via jsPDF. Includes the CEF logo, summary totals, period breakdowns, and formatted tables. Suitable for board meetings and auditor submissions.

Key Cash Flow Metrics

The cash flow report highlights several metrics critical to church extension fund management:

1Net Cash Flow: Total inflows minus total outflows for the period. A positive number indicates cash growth; a negative number indicates cash consumption. Sustained negative cash flow requires immediate attention.
2Loan-to-Note Ratio: Compares loan disbursements to new note investments. If disbursements consistently exceed new investments, the fund may face liquidity pressure.
3Interest Spread: Interest income from loans compared to interest expense paid to note holders. This represents the fund's core operating margin.
4Operating Expense Ratio: Operating expenses as a percentage of total assets under management. Tracking this over time reveals operational efficiency trends.
5Liquidity Coverage: Available cash divided by projected near-term obligations (upcoming note redemptions, scheduled loan fundings). A ratio below 1.0 indicates potential liquidity shortfall.

Best Practices

✓Run monthly for board reporting: Generate end-of-month cash flow reports for the board of directors, comparing actual vs. budgeted cash flows.
✓Review weekly for treasury management: A weekly cash flow summary helps treasury staff anticipate funding needs and investment opportunities.
✓Compare year-over-year: Run the same date range for prior years to identify seasonal patterns in loan payments, note investments, and operating expenses.
✓Reconcile to GL: The cash flow report should tie to the GL cash account balances. Run the GL tie-out procedure after generating cash flow reports to verify consistency.
✓Archive for auditors: Export PDF copies of monthly and quarterly cash flow reports. Auditors will request these during annual examinations.