Multi-Program Consolidated Reporting
This use case explains how to consolidate financial forecasts across multiple programs, locations and funding streams for not-for-profit and education organisations in Model Reef.
You will:
Represent programs, projects and central functions in a coherent branch structure.
Attach program level funding and cost models to each branch.
Add central overheads, reserves and balance sheet items.
Produce program level and consolidated P&L, Balance Sheet, Cashflow and Cash Waterfall outputs.
The objective is a single model that can serve operational leaders, finance teams, boards and funders.
When to use this pattern
Use this pattern when:
You run multiple programs or campuses with distinct funding and cost structures.
You need consolidated reporting for leadership and governance.
You want a single view of funding gaps, reserves and sustainability.
You plan to test multiple funding and program mix scenarios.
It builds on:
Grant Funding Models
Program Cost Modelling
Donor or Revenue Stream Forecasting
Architecture overview
Multi program consolidated reporting uses:
Branch tree
Organisation root branch.
Program branches, optionally grouped by region or theme.
Branches for central overheads and shared structures.
Program level models
Program costs and staffing.
Grant, donor and earned income per program.
Central structure
Organisation wide staff and overheads.
Reserves, cash and investments.
Debt or other liabilities if relevant.
Reporting and dashboards
Program level P&L and contribution.
Group level totals and ratios.
Scenario comparisons across program portfolios.
Design the branch structure
Define a branch tree that mirrors how the organisation is managed, for example:
Organisation
Theme - Youth
Program - Youth Services
Program - Youth Education
Theme - Health
Program - Health Outreach
Region - Online
Program - Digital Learning
Central Overheads
Reserves and Balance Sheet
Choose thematic, regional or program family groupings depending on internal practice. The key is that each program sits in exactly one branch and roll up paths are clear.
Attach program level funding and cost models
Within each program branch, implement:
Program Cost Modelling for staff and direct costs.
Grant Funding Models where program specific grants apply.
Donor or revenue stream variables for program specific donations or earned income.
Ensure consistent naming and category usage, for example:
Revenue - Grants - Program X.
Revenue - Donations - Program X.
Revenue - Earned Income - Program X.
Staff - Program Staff - Program X.
Opex - Direct Costs - Program X.
Consistency simplifies consolidated reporting and cross program comparison.
Model central overheads, reserves and other balance sheet items
In Central Overheads, represent organisation wide costs, such as:
Leadership and governance staff.
Finance, HR, IT and operations.
Central premises and shared services.
Organisation wide communications and fundraising.
In a separate branch or at the organisation root, create Asset and Liability variables for:
Cash and reserves.
Investments.
Debt or other liabilities.
Opening balances from the latest audited Balance Sheet.
This setup ensures all three statements can be produced at organisation level while keeping program economics visible.
Build program and group level reports
Create reports and dashboards that show:
Program level views:
P&L per program, including funding and direct costs.
Contribution before and after any allocated central overheads.
Trends in program surplus or deficit over time.
Group level views:
Consolidated P&L across all programs and central functions.
Balance Sheet including reserves and investments.
Cashflow Statement and Cash Waterfall showing operating, investing and financing flows.
Ratios such as share of funding by source and spend on programs versus overheads.
Use filters and branch selections so users can move from group level to individual program level and back.
Implement allocation views where needed
If you need to show fully loaded program costs that include central overheads:
Decide on allocation drivers, such as FTE, revenue, direct costs or activity metrics.
Compute allocation factors in the Data Library.
Apply these to central cost pools via:
Additional Opex variables per program, or
Custom report formulas that allocate central costs without altering program branches.
Provide both pre allocation and post allocation views so stakeholders can see direct program performance and fully loaded economics.
Use scenarios for portfolio and funding strategy
Clone the consolidated model into scenario models that represent different strategic choices, for example:
Scaling some programs and pausing or exiting others.
Winning or losing major grants.
Shifts in donor or membership income.
Changes in central overhead levels or structure.
Drawing down or building up reserves.
In each scenario, adjust:
Program funding and cost assumptions.
Central cost structures and allocation policies.
Reserve and balance sheet strategies, such as minimum cash days.
Compare scenarios using:
Program and group level surplus or deficit.
Cash runway and reserve usage.
Composition of funding by source and by restriction.
Long term sustainability under different portfolios.
Prepare governance and funder ready outputs
With the consolidated model in place, you can:
Generate board packs with program and group views.
Provide funders with forecasts for the programs they support in context of the wider organisation.
Support internal planning cycles with a single model rather than multiple disconnected spreadsheets.
Use the Valuation Engine, if relevant, to analyse the effect of long term commitments and reserves policies.
This supports better decision making and transparent communication with stakeholders.
Check your work
Branch structure reflects how the organisation is actually run and reported.
Program, central and balance sheet assumptions reconcile to latest budgets and audited figures when calibrated.
Allocation logic is documented and not overly complex.
Scenario results support the strategic conversations leaders are having.
Troubleshooting
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