Prove · baseline BL-076

Data & Integration Platform

Data & Integration Platform, all regions, as run before the agents were switched on. Owner at the time of measurement: Director, Data Platform.

Baseline register

Status

Locked and signed

confidence 0.75

Cost per unit

$18.85

167,479 units in the window

Cycle time

17.7 hrs

pre-agent, measured end to end

Quality

96.5%

first-pass yield

Claimed on this baseline

$7.26m

$3.77m independently verified

Posted to the ledger

3 of 5

cash lines with a journal reference

How it was measured

Time and motion

Method

Time and motion

Method note

Observed task timing on a case sample, extrapolated to the population. Extrapolation error is carried, not removed.

Window

FY24 Q4, thirteen weeks

Sample

6,699

Confidence in the method

0.75

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Helena Marsh

Role

VP Financial Planning and Analysis

Signed

19.0 months ago

Caveat carried with the number

Locked and signed, but the method carries extrapolation error that is not removed. Treat the figure as a range, not a point.

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-076evidence chain

Benefit lines resting on this baseline

5 lines · $7.26m claimed · $5.72m realized · $3.77m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$934.8k	$645.0k	not verified	Not verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	not posted
FY25 Q4	Outsourced cost	$1.36m	$1.11m	$946.3k	Partly verified	Timing Benefit landed one period later than claimed. The run rate is intact; the period attribution was wrong.	JV-2025Q4-0146
FY26 Q1	Outsourced cost	$1.74m	$1.15m	$1.11m	Verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	JV-2026Q1-0147
FY26 Q2	Outsourced cost	$2.07m	$1.86m	$1.71m	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-2026Q2-0148
FY26 Q3	Outsourced cost	$1.16m	$949.1k	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 FY24 Q4, thirteen weeks over a sample of 6,699. 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.