Prove · baseline BL-088

Forecast Integrity

Forecast Integrity, 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 0.86

Cost per unit

$1160.09

2,418 units in the window

Cycle time

7.8 days

pre-agent, measured end to end

Quality

89.3%

service level attainment

Claimed on this baseline

$6.24m

$2.38m independently verified

Posted to the ledger

2 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 Q2, eight weeks, shortened

Sample

145

Confidence in the method

0.86

Sign-off

Who accepted this as the number to beat

Status

Locked and signed

Signed by

Marta Alvarez

Role

Cost Accounting Manager

Signed

13.6 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-1030 · Revenue Operations

Global · owner Ravi Menon · annual budget $28.68m

Revenue Operationsfunction view EV-BL-088evidence chain

Benefit lines resting on this baseline

5 lines · $6.24m claimed · $5.24m realized · $2.38m verified

Period	Category	Claimed	Realized	Verified	Status	Variance	Journal
FY25 Q3	Outsourced cost	$804.0k	$562.8k	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
FY25 Q4	Outsourced cost	$1.17m	$969.2k	$901.4k	Partly verified	Scope Scope drifted after the baseline was signed. The added work is real but it is not this baseline.	JV-2025Q4-0171
FY26 Q1	Outsourced cost	$1.49m	$1.51m	$1.48m	Verified	Within tolerance Claimed, realized and verified agree inside the tolerance the controller set for this account.	JV-2026Q1-0172
FY26 Q2	Outsourced cost	$1.78m	$1.46m	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	$995.4k	$736.6k	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 145. 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.

2 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.