Budget-to-Forecast Bridge — BAC £14.4m to EAC £16.0m by variance driver
Cost variance bridge for a monthly project review: the named drivers moving budget at completion to estimate at completion on a capital scheme, each priced, adding to the reported variance at completion.
Make it your own.
title "Northgate WWTW Phase 2 — BAC to EAC bridge (£k, month 12 review)"
# Every bar is a priced, owned movement carried on the change register.
# Deltas sum to +1,600, which is the reported VAC of −£1,600k.
bar "BAC baseline" 14400
# CV-014, membrane skid price held only to month 9
delta "Membrane skid" 540
# Unforeseen ground: additional dewatering to the inlet works
delta "Ground conditions" 420
# Site supervision extended 4 months to match the revised programme
delta "Supervision +4mo" 310
# CPI-linked escalation on M&E not yet ordered
delta "M&E inflation" 260
# Detailed design closed out under budget; the underrun is released, not spent
delta "Design fee" -120
# Risk allowance drawn down against realised risks R-02 and R-06
delta "Risk drawdown" 190
total "EAC forecast"