Engagements
Operating budget baseline review
A pre-year or mid-year review of how your operating budget was built, so month-end variances start from a defensible baseline.
Who this is for
Teams that know month-end noise often starts with a budget that was never stress-tested against how the business actually spends.
Result
A documented baseline: assumptions by cost centre, known soft spots, and a short list of budget lines that will need early scrutiny each close.
Included
- Review of budget build files and driver assumptions
- Comparison against recent actual run-rates
- Workshop with budget owners on contested lines
- Written baseline note for the finance lead
Excluded
- Full zero-based budgeting programmes
- Headcount redesign or organisational change projects
- Month-end pack production (see the flagship variance engagement)
Process
Discovery interviews, desktop review of budget models, a half-day owner workshop, then a baseline memo your team can attach to the approved budget.
Next step
Ask about a baseline review before your next budget lock date.