Prove · item 21
Benefit realization ledger
Three numbers, never one. What was claimed when the case was written, what was realized once the period closed, and what an independent party was willing to verify. They are different numbers and the distance between them is the point of this page. Every line maps to a general ledger account and a cost center, and every variance is attributed to a cause — including the ones nobody can explain.
Health
What has been claimed and what has been proved
Benefit lines by verification state, and the variance between claimed and realized value.
Claimed, realized, verified by period
FY25 Q3 through the open quarter — the three numbers never converge
Where the claim went
$158.16m of claimed benefit did not realize — decomposed by cause
Verification status
Cash lines by how far the number has been checked
Reconciliation to the general ledger
Closed cash benefit by account, with the count of lines that actually reached a journal
| Account | Ledger | Claimed | Realized | Verified | Posted | Owner |
|---|---|---|---|---|---|---|
6100 Salaries and wages Fully loaded permanent payroll. Benefit posted here is a reduction against the approved establishment, not a cash refund. | Corporate GL | $80.06m | $68.32m | $21.96m | 11/32 | Ana Duarte, Group Financial Controller |
6120 Contract and temporary labor Agency and contractor spend. The cleanest place to evidence a reduction because it falls out of the invoice run within one period. | Corporate GL | $40.32m | $32.24m | $15.07m | 12/20 | Ana Duarte, Group Financial Controller |
6300 Professional and advisory services External counsel, advisory and audit support. Avoided-cost claims land here and are the hardest to verify because the counterfactual is an invoice that was never raised. | Corporate GL | $15.85m | $12.84m | $2.50m | 3/8 | Ana Duarte, Group Financial Controller |
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 | $797.45m | $662.12m | $312.68m | 164/324 | Sofia Lindqvist, Finance Business Partner, Operations |
Largest unexplained variances
The lines a controller would ask about first
| Line | Claimed | Realized | Shortfall |
|---|---|---|---|
| Executive Support BEN-011-2026Q1 · CC-5010 · 6100 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $4.62m | $3.05m | $1.57m |
| Finance Systems BEN-023-2026Q2 · CC-4010 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $4.32m | $3.19m | $1.12m |
| Territory & Quota Planning BEN-050-2026Q2 · CC-1010 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $2.84m | $1.76m | $1.08m |
| O2C Control Tower BEN-001-2026Q2 · CC-5030 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $7.14m | $6.07m | $1.07m |
| Regulatory Science BEN-004-2026Q1 · CC-3020 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $5.59m | $4.53m | $1.06m |
| Data Science & Modeling BEN-008-2025Q4 · CC-3020 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $3.75m | $2.70m | $1.05m |
| Contract Lifecycle BEN-021-2026Q2 · CC-2010 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $4.34m | $3.30m | $1.04m |
| Supply Planning BEN-009-2026Q2 · CC-2030 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $5.68m | $4.66m | $1.02m |
| Fleet & Assets BEN-037-2026Q1 · CC-5010 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $2.94m | $2.15m | $794.0k |
| Technical Debt BEN-028-2025Q4 · CC-3010 · 6120 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $2.56m | $1.87m | $692.3k |
| Revenue Recognition Interlock BEN-012-2026Q2 · CC-1030 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $5.46m | $4.80m | $655.2k |
| Developer Experience BEN-031-2026Q1 · CC-3010 · 6500 Internal audit could not trace part of the realized figure to a driver. The untraced amount stays in the variance column. | $3.25m | $2.60m | $650.4k |
Benefit that is not cash
Recorded, never converted
Held out of the ledger entirely
No baseline, so no claim
Cost center rollup
Closed cash benefit by the center that owns the budget
| Cost center | Owner | Claimed | Realized | Verified | Lines |
|---|---|---|---|---|---|
| CC-5030AI GBS, function line | Sofia Lindqvist | $94.70m | $83.12m | $44.68m | 32 |
| CC-2030Supply Chain | Sofia Lindqvist | $88.33m | $73.71m | $35.77m | 36 |
| CC-3010Engineering | Daniel Okoye | $84.27m | $67.25m | $30.15m | 36 |
| CC-4010Finance | Marta Alvarez | $80.11m | $65.58m | $34.02m | 32 |
| CC-4030Information Technology | Daniel Okoye | $71.30m | $59.40m | $33.42m | 28 |
| CC-4020Human Resources | Marta Alvarez | $70.46m | $55.54m | $31.40m | 28 |
| CC-5010Administration | Marta Alvarez | $69.87m | $58.76m | $16.66m | 32 |
| CC-1030Revenue Operations | Ravi Menon | $67.06m | $54.48m | $35.11m | 24 |
| CC-1020Marketing | Ravi Menon | $61.04m | $52.65m | $13.04m | 24 |
| CC-3020Research and Development | Daniel Okoye | $54.90m | $46.19m | $20.00m | 16 |
| CC-2020Procurement | Sofia Lindqvist | $53.37m | $45.60m | $19.53m | 28 |
| CC-2010Legal | Sofia Lindqvist | $49.22m | $38.96m | $11.58m | 24 |
| CC-5020Customer Service | Ravi Menon | $45.51m | $38.81m | $9.08m | 20 |
| CC-1010Sales | Ravi Menon | $43.54m | $35.47m | $17.77m | 24 |
Actions
What is waiting on a person
Verification is the whole point of this page. A claimed benefit that nobody checked is a forecast wearing a result’s clothes.
Operations
What this desk is allowed to start
A surface that only reports is not operable. This is the work this page can set in motion, and the bound it runs into.
Trigger and bound
This desk can build a benefit line from a locked baseline and a measured outcome, and it can flag a variance. It cannot verify its own line, post to the general ledger, or reclassify a cash benefit as non-cash — verification is done by finance, against the ledger, by name.
Live observability
What the record shows right now
Verification state of every benefit line on the record. The six states are exhaustive and sum to the full population.
Current distribution
655 lines
Is policy and strategy coming to fruition
Whether the written intent is holding here
23 of 655 benefit lines are fully verified. 170 have never been checked.
Not holding on the record
The strategy position is that automation on this estate pays for itself and that the payment is provable. Measured honestly, only 3.5% of benefit lines are fully verified against the ledger, 167 are partially verified, 170 are unverified and 24 are disputed. 175 lines are explicitly non-cash — real, but they never appear in a budget. 60 lines carry a variance nobody has explained. Any headline saving quoted from this platform should be quoted with the verified figure, not the claimed one.
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 three-number structure, the account mapping, the variance taxonomy and the exclusion rule are real mechanisms. The amounts are modeled. A reader should take from this page how a claim is disciplined, not what the saving is.
Across four closed quarters, $933.68m was claimed, $775.51m realized and $352.21m independently verified. Verified is 38% of claimed. That distance is not a failure of the ledger, it is the ledger working — an instrument that reported the three numbers as one would be worth less.
$86.94m of cycle-time and quality benefit is recorded and excluded from every cash figure here, and $223.64m more never entered the ledger because there is no baseline behind it. Both exclusions make the headline smaller. That is the intended direction.