Why can the dividends on the Statement of Retained Earnings be different than on the Cash Flow Statement?

Answer 1

Dividends must be reported in the Statement of Retained Earnings as soon as they are declared or announced. They can be actually paid out a short while later, say a month later. Dividends appear on the cash flow statement only after they have actually been paid. So perhaps in your case the dividend was declared close to the balance sheet date? That would explain why it's in the Statement of RE but not in the cash flow statement.