Delayed Cash Flow from Post-Event Reconciliation Holds

$10,000-$25,000 per month (tied-up A/R; assuming $100-150k in monthly event invoices; 2-week avg delay; cost of capital 0.3%/day = $200-$300/month; plus A/R Clerk labor @ $25/hr × 15 hrs/week = $1,500/month pursuing collections) • $2,000-$5,000 per month (inventory opportunity cost; average event merchandise $3-5k; 7-day delay; cost of capital 0.3%/day = $63-$105/event × 2-3 events/month) • $3,000-$8,000 per month (assuming 4 outings/month × $10-15k each; 5-day delay on 60% of revenue; opportunity cost ~0.3%/day = $50-$100/outing)

A/R Clerk manually tracks event invoices in Excel aging report; sends payment reminder emails weekly; calls overdue clients; manually matches deposits to invoices in bank portal; flags discrepancies to Controller • A/R Clerk processes corporate membership invoices via manual batch entry; reconciles payments received against deposit slips 7-10 days later; investigates discrepancies between invoice total and deposit via email with departments • A/R Clerk receives outing invoice from Pro Shop; emails follow-up to organizer after 7 days if cheque not received; manually matches cheque deposit to invoice; flags late payers to member relations