CGOV.13:5.1 - A completed list conceals four unfinished deliveries

This constructed case supplies its corporate and operating conditions. VestraCo’s board approved delivery of a service to forty named sites by quarter end. The chief executive may reallocate up to ten units of cost within the approved budget. A standing rule permits new customer commitments only while forecast free cash remains at least forty. The board receives the rollout account and may require corrections.

At quarter end, thirty-six sites have the service. Four were deferred because the installation team had conflicting assignments. The dashboard removed those four from its denominator and reports 36/36, or 100% completion. Forecast free cash is forty-five.

The governing comparison retains the original undertaking: 36/40, or 90%, with four deliveries still outstanding. The chief executive’s account identifies the conflicting assignments and a feasible rescheduling costing three within the existing budget and delegation. The board requires the four deliveries and an account at the next weekly review; the executive performs the allocation. No change to the corporation’s powers is needed.

At that review, installation and customer-acceptance records show that all four services are available. The board closes the delivery exception. The corrected report retains forty as its population.

Now vary one condition: before that completion, forecast free cash falls to thirty-eight. The standing rule already bars new commitments. The executive applies it, reports the changed forecast and prepares permitted alternatives. Successful rescheduling does not waive the cash condition. A proposal to change that condition must reach whoever has the power to decide it.