Prove · baseline BL-085

Forecast & Pipeline Hygiene

Forecast & Pipeline Hygiene, all regions, as run before the agents were switched on. Owner at the time of measurement: VP Revenue Operations.

Baseline register

Status

Locked and signed

confidence 0.81

Cost per unit

$30.36

95,888 units in the window

Cycle time

34.5 hrs

pre-agent, measured end to end

Quality

89.7%

error rate at audit, inverted

Claimed on this baseline

$6.33m

$3.17m 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

FY25 Q2, eight weeks, shortened

Sample

3,836

Confidence in the method

0.81

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Ravi Menon

Role

Finance Business Partner, Commercial

Signed

13.5 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-1010 · Sales

Global · owner Ravi Menon · annual budget $21.78m

Salesfunction view EV-BL-085evidence chain

Benefit lines resting on this baseline

5 lines · $6.33m claimed · $5.04m realized · $3.17m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$815.1k	$684.7k	not verified	Not verified	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	$1.18m	$769.5k	$677.2k	Partly verified	Rate The blended labor rate used in the claim sits above the rate actually charged to the cost center.	JV-2025Q4-0163
FY26 Q1	Outsourced cost	$1.51m	$1.36m	$1.31m	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-2026Q1-0164
FY26 Q2	Outsourced cost	$1.80m	$1.48m	$1.18m	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-2026Q2-0165
FY26 Q3	Outsourced cost	$1.01m	$746.8k	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 Q2, eight weeks, shortened over a sample of 3,836. 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.