Prove · baseline BL-040

Change & Release

Change & Release, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Change Management.

Baseline register

Status

Locked and signed

confidence 0.89

Cost per unit

$37.39

131,027 units in the window

Cycle time

9.7 hrs

pre-agent, measured end to end

Quality

93.4%

defect escape rate, inverted

Claimed on this baseline

$11.92m

$5.18m independently verified

Posted to the ledger

3 of 5

cash lines with a journal reference

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 Q1, thirteen weeks

Sample

7,862

Confidence in the method

0.89

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Ana Duarte

Role

Group Financial Controller

Signed

15.7 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. 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-4030 · Information Technology

Global · owner Daniel Okoye · annual budget $24.46m

Information Technologyfunction view EV-BL-040evidence chain

Benefit lines resting on this baseline

5 lines · $11.92m claimed · $9.32m realized · $5.18m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$1.54m	$1.55m	$1.54m	Verified	Within tolerance Claimed, realized and verified agree inside the tolerance the controller set for this account.	JV-2025Q3-0085
FY25 Q4	Outsourced cost	$2.23m	$1.47m	$1.25m	Partly verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	JV-2025Q4-0086
FY26 Q1	Outsourced cost	$2.85m	$2.60m	$2.39m	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-2026Q1-0087
FY26 Q2	Outsourced cost	$3.40m	$2.28m	not verified	Not verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	not posted
FY26 Q3	Outsourced cost	$1.90m	$1.43m	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 7,862. 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.