Prove · baseline BL-014

Record-to-Report & Close

Record-to-Report & Close, all regions, as run before the agents were switched on. Owner at the time of measurement: Corporate Controller.

Baseline register

Status

Contested

confidence 0.94

Cost per unit

$40.81

174,278 units in the window

Cycle time

27.3 hrs

pre-agent, measured end to end

Quality

96.0%

first-pass yield

Claimed on this baseline

$17.19m

$0 independently verified

Posted to the ledger

0 of 5

cash lines with a journal reference

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. No sampling.

Window

FY25 Q1, thirteen weeks

Sample

174,278

Confidence in the method

0.94

Sign-off

Who accepted this as the number to beat

Status

Contested

Signed by

Sofia Lindqvist

Role

Finance Business Partner, Operations

Signed

15.9 months ago

Challenged by

Ana Duarte, Group Financial Controller

Caveat carried with the number

Signed and then challenged. The challenge is open, so every benefit line resting on this baseline is shown as disputed rather than netted off.

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. Volume-priced, so a throughput change moves this account within one billing cycle.

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

Cost center

CC-4010 · Finance

Global · owner Marta Alvarez · annual budget $32.03m

Financefunction view

Benefit lines resting on this baseline

5 lines · $17.19m claimed · $14.88m realized · $0 verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$2.21m	$2.04m	not verified	Disputed	Unexplained Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column.	not posted
FY25 Q4	Outsourced cost	$3.22m	$2.70m	not verified	Disputed	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	not posted
FY26 Q1	Outsourced cost	$4.11m	$4.11m	not verified	Disputed	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	not posted
FY26 Q2	Outsourced cost	$4.90m	$3.73m	not verified	Disputed	Volume Seasonal volume ran ahead of baseline, which flatters the realized figure rather than the claim.	not posted
FY26 Q3	Outsourced cost	$2.74m	$2.30m	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

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. Modeled numbers demonstrate the instrument and prove nothing about the business case.

The measurement window ran FY25 Q1, thirteen weeks over a sample of 174,278. 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.