1. Budget/Forecast/Actual & “Proforma” Each month we review deployments (Dashboards & Financial Forecasts) and: 1)Update Proforma (Forecast) 2)Consider need for Budget adjustment (extraordinary events, changes to contracts, etc.) 3)If Budget(s) changed, reflect in individual’s performance objectives Budgets established form Business Planning process used as basis for Annual Operating Plan (AOP) AND Incentive Compensation Proforma updated each month to reflect latest information form each deployment Need To Communicate Use Of Budget, Proforma & Relationship To IC For 2005 this is the Proforma as presented in Philadelphia in December - with the exception of ALO which was adjusted for “rightsizing” Prior Month’s Forecast – ECs should discuss changes to Forecast

2. Dashboard Addition … Budget – Set at beginning of year. Forecasts updated monthly. Calculate variances form Budget and prior forecasts to show how deployment / forecast has evolved over time.. Highlighting Deployment / Forecast Changes

3. SSA Financial Reporting Process Update Deployment Forecast Assumptions/ Drivers Update Wind2 Forecast P&Ls Wind2 Dashboard Produce & Distribute P&Ls, updated Proforma Monthly Financial Review Conference Calls FM, EC, DM FM, Claudia ClaudiaAll Financial Forecast Notes: Need to keep time between Forecast update and monthly meeting short so things don’t shift too much and P&L is outdated. Add simple Revenue summary Tab to Dashboard to show budget, forecast and change to forecast by Qtr through 2006 Schedule may need to be backwards from Monthly Meeting Date. Update Proforma as needed Kim Workday 10-12 Workday 12-13 Change Budget( s)? Written communicatio n from DN to EC(s), Kim&Jim Yes No End

4. Monthly Deployment Review Calendar StepWhoActivityWorkday 1.NWACopy “Act/Fore” to “Prior Fore”1-6 (After Monthly Deployment Review Meeting) 2.NWAUpdate Labor – Run Effective Cost program7-10 (after all time-sheets collected) 3.NWAUpdate cash (run Kim’s cash by project/month – update Wind2 “Actual Revenue”). 1-10 (anytime after Step 1 above) 4.NWASend P&Ls to Alex & Katha7-11 (anytime after step 1, 2 & 3 above are completed). 5.FMsReview accounts with ECs – updates to NWA11-14 6.NWAUpdate Forecast in WInd2 - Final P&Ls to FMs14-15 7.ECsECs e-Mail Dashboard files to JA15 8.JARun & Review TPS Report – send to ECs –package to Mgt. 16 9.ECs,et alMonthly Deployment Review Meetings18-20 10.KSUpdate Pro Forma if appropriate20-21