Prove · baseline BL-011
Executive Support
Executive Support, all regions, as run before the agents were switched on. Owner at the time of measurement: Chief of Staff, Corporate.
How it was measured
Time and motion
Sign-off
Who accepted this as the number to beat
Where the benefit lands
Account and cost center this baseline reconciles to
Benefit lines resting on this baseline
5 lines · $19.30m claimed · $16.71m realized · $9.21m verified
| Period | Category | Claimed | Realized | Verified | Status | Variance | Journal |
|---|---|---|---|---|---|---|---|
| FY25 Q3 | Labor cost | $2.49m | $2.09m | $1.69m | Partly verified | Method mismatch The baseline was measured by survey and the realized figure by system extract. The two are not comparable without a bridge, and no bridge has been built. | JV-2025Q3-0021 |
| FY25 Q4 | Labor cost | $3.61m | $3.14m | not verified | Not verified | Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim. | not posted |
| FY26 Q1 | Labor cost | $4.62m | $3.05m | $2.62m | Partly verified | Unexplained Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | JV-2026Q1-0022 |
| FY26 Q2 | Labor cost | $5.51m | $5.56m | $4.89m | Partly verified | Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong. | JV-2026Q2-0023 |
| FY26 Q3 | Labor cost | $3.08m | $2.86m | not verified | Period open | Period open The period is not closed. The realized figure is a run rate, not a result, and nothing in it has been verified. | not posted |
A benefit realization ledger reconciled to a general ledger needs the customer’s actual baseline figures and account structure. Modeled numbers demonstrate the instrument and prove nothing about the business case.
The measurement window ran FY24 Q4, thirteen weeks over a sample of 7,204. 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.
3 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.