Analysis In the case of Cape Coral utility rate forecasting erroneous data, slower than expected growth rate,

slower than projected wastewater construction and delays in securing irrigation connections created revenue flows problems of the city. Due to the inaccurate data reports and produced a false target that results them in overspending, budget deficits, and decrease of public trust and audits. This is caused by forecast of 1991 utility rate study flaw, underestimating of revenues for city water, waste water and irrigation programs. All assumptions when giving forecasting it should be that all assumptions are indicated like task completed ahead of schedule, all possible delays that will affect and influence the datas, inaccurate inputs. We can say that forecasting is very important and very essential for goal setting, the companies target and it can even use for assessment for future decision and it can be also a basis for evaluation of what should be done, to change if necessary and for expectations and assumptions for operation flow.