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Official · Internal

Quarter 1 variance against plan

Reference
FIN-2026-Q1-04
Author
M. Okafor
Circulated
14 July 2026
1

Summary

Spend against plan closed the quarter 4.1% under, driven almost entirely by a single deferred software renewal rather than by any change in operating pattern.

Excluding that renewal, the position is 0.6% over, which is inside tolerance and consistent with the previous two quarters.

Figure 1 Monthly spend against plan, cost centre 4120
Apr
May
Jun

Actual Plan

2

Detail

June is the outlier. The case-management renewal1 was expected on 12 June and has slipped to the following quarter following a procurement query.

Legal opinion costs rose 31% on the previous quarter,2 concentrated in two listed-consent cases. This is expected to be non-recurring.