Prove · baseline BL-009

Supply Planning

Supply Planning, all regions, as run before the agents were switched on. more

How it was measured

Invoice reconstruction

Method

Invoice reconstruction

Method note

Vendor invoices, contractor timesheets and purchase orders re-added for the window and tied back to the posted ledger balance.

Window

FY25 Q2, eight weeks, shortened

Sample

18,210

Confidence in the method

0.86

Sign-off

Who accepted this as the number to beat

Status

Contested

Signed by

Marta Alvarez

Role

Cost Accounting Manager

Signed

13.3 months ago

Challenged by

Ana Duarte, Group Financial Controller

Caveat carried with the number

Signed and then challenged. more

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-2030 · Supply Chain

Global · owner Sofia Lindqvist · annual budget $36.27m

Supply Chainfunction view

Benefit lines resting on this baseline

5 lines · $19.91m claimed · $16.34m realized · $0 verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$2.56m	$2.21m	not verified	Disputed	Unexplained Internal audit could not trace part of the realized figure to a driver. more	not posted
FY25 Q4	Outsourced cost	$3.72m	$3.09m	not verified	Disputed	Timing Benefit landed one period later than claimed. more	not posted
FY26 Q1	Outsourced cost	$4.76m	$3.52m	not verified	Disputed	Timing Benefit landed one period later than claimed. more	not posted
FY26 Q2	Outsourced cost	$5.68m	$4.66m	not verified	Disputed	Unexplained Internal audit could not trace part of the realized figure to a driver. more	not posted
FY26 Q3	Outsourced cost	$3.18m	$2.86m	not verified	Period open	Period open The period is not closed. 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 FY25 Q2, eight weeks, shortened over a sample of 18,210. 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.

0 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.