Providing independent finance and control assurance across a complex billing-system integration in a regulated utility.
The gap
A regulated utility was integrating a major billing platform within a wider technology transformation. The programme had direct consequences for revenue, aged debt, accruals, financial reporting and the control environment.
Technology progress alone could not demonstrate financial readiness. Management needed a connected view of whether data, process, controls and reporting would operate reliably at go-live and through the transition into business as usual.
Why it mattered
Billing sits at the point where customer operations become revenue and cash. Defects or poorly understood interfaces can affect customer balances, debt collection, income recognition, reconciliations and external reporting. In a regulated environment, weak evidence or unresolved control gaps also create audit, governance and reputational risk.
What we did
David Roberts provided client-side finance-transformation leadership and independent challenge across the integration and readiness programme.
- Connected programme activity to its revenue, debt, accrual and financial-control consequences.
- Reviewed end-to-end processes, interfaces, reconciliations and ownership.
- Strengthened visibility of finance risks, dependencies and outstanding decisions.
- Supported the development of evidence-based go/no-go governance.
- Ensured that management reporting and audit considerations were reflected in readiness planning.
- Helped translate technical progress into clear business and financial assurance.
The outcome
Senior stakeholders gained a clearer view of financial readiness, the controls required around transition and the matters that needed resolution before optimism could be treated as evidence. Finance considerations were embedded more fully in programme governance and go-live decision-making.
The intervention also provided a stronger basis for post-implementation control, reporting and audit follow-through.
What it demonstrates
ERP and billing programmes succeed when technology delivery is joined to financial outcomes and operational control. Independent client-side leadership can expose the gaps between reported programme status and genuine business readiness.
- ERP and billing transformation assurance
- Revenue, debt and accrual controls
- Go-live readiness and governance
- Finance-process integration
- Audit and control remediation