Prove · baseline BL-002

Learning & Development

Learning & Development, all regions, as run before the agents were switched on. more

Baseline register

How it was measured

System extract

Method

System extract

Method note

Transaction counts and stage timestamps pulled from the system of record across the whole measurement window. more

Window

FY24 Q3, thirteen weeks

Sample

231,582

Confidence in the method

0.84

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Tobias Renn

Role

Director, Business Finance

Signed

21.5 months ago

Caveat carried with the number

Locked and signed. The window is a full quarter and the method leaves an audit trail that can be re-performed.

Where the benefit lands

Account and cost center this baseline reconciles to

General ledger account

6500 · Outsourced services, shared centers

Managed-service fees for the shared towers. more

Corporate GL · Third party · owner Sofia Lindqvist, Finance Business Partner, Operations

Cost center

CC-4020 · Human Resources

Global · owner Marta Alvarez · annual budget $22.88m

Human Resourcesfunction view EV-BL-002evidence chain

Benefit lines resting on this baseline

10 lines · $24.46m claimed · $19.57m realized · $13.03m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$3.15m	$2.65m	$2.38m	Partly verified	Method mismatch The baseline was measured by survey and the realized figure by system extract. more	JV-2025Q3-0002
FY25 Q4	Outsourced cost	$4.58m	$4.71m	$3.82m	Partly verified	Scope Scope drifted after the baseline was signed. more	JV-2025Q4-0003
FY26 Q1	Outsourced cost	$5.85m	$4.10m	$3.28m	Partly verified	Scope Scope drifted after the baseline was signed. more	JV-2026Q1-0004
FY26 Q2	Outsourced cost	$6.98m	$4.33m	$3.55m	Partly verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	JV-2026Q2-0005
FY26 Q3	Outsourced cost	$3.90m	$3.78m	not verified	Period open	Period open The period is not closed. more	not posted
FY25 Q3	Cycle time	$693.3k	$624.0k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY25 Q4	Cycle time	$1.01m	$684.7k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q1	Cycle time	$1.29m	$901.3k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q2	Cycle time	$1.54m	$1.32m	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted
FY26 Q3	Cycle time	$858.4k	$575.1k	not verified	Non cash	Non cash This is a cycle time or quality improvement. more	not posted

What this record is, and what it is not

A benefit realization ledger reconciled to a general ledger needs the customer’s actual baseline figures and account structure. more

The measurement window ran FY24 Q3, thirteen weeks over a sample of 231,582. That sample size is on the page because a baseline drawn from twelve cases and one drawn from forty thousand are not the same instrument, and averaging them into a single confidence figure would hide which one you are looking at.

4 of 5 cash lines resting on this baseline carry a journal reference. A benefit line with no journal reference has not touched the general ledger, so it is shown as claimed rather than counted as realized cash.