▸ Institutional Governance Mechanism — COSO · IFRS · US GAAP

CAPEX (PUC) Executive Portfolio System

▸ Strengthening Control & Capital Analysis — Active Portfolio Governance

RAG Status

Executive Portfolio Overview

Portfolio Metrics

Financial & Delivery Control

All KPIs are computed live from entered project data. Thresholds: Budget Utilization >90% = RED; Delay Rate >30% = RED; Over-budget exposure >15% = RED.

Portfolio Composition

Project status breakdown by count

Budget vs Actual vs Forecast

Top projects — values in entered currency units

Schedule Performance — Progress %

Weighted progress vs. planned baseline per project

Risk Register — Severity Distribution

Open risk items by classification

Budget Utilization by Project

Actual spend as % of approved budget — RED > 100%, AMBER 85–100%

Schedule Delay by Project

Days overdue vs. planned end date — positive = delayed

Data Entry

Project Registration & Management

Register new capital projects. All fields marked * are required. Financial values should be in a consistent currency unit (e.g. USD thousands). Data is stored in browser local storage.

▸ New Project Registration

Project Number * Unique identifier

Project Name *

Classification / Category *

Project Status *

Financial Data

Approved Budget * Approved total CAPEX amount

Actual Payments to Date Cumulative actual spend

Carried Forward (Prior Year) Value carried from previous fiscal year

Forecast at Completion (EAC) Estimate at completion

Timeline

Planned Start Date *

Planned End Date *

Forecast Completion Date Revised expected completion

Completion % (Actual Progress) Physical progress 0–100%

Risk & Notes

Risk Level

Approval Status

Project Description

Risks & Notes

Project Register

All Registered Projects

#	Proj. No.	Name	Category	Status	Budget	Actual	Util%	Variance	Progress%	Planned End	Forecast End	Delay(d)	Risk	RAG	Actions

Performance Analysis

Deep Portfolio Intelligence — C-Suite View

Multi-dimensional analysis across CFO, COO, CCO and portfolio lenses. All metrics derived live from registered project data.

CFO

Capital Allocation & Cost Control

Variance Analysis — Budget vs Actual vs EAC

Budget deviation per project — bars above zero = overrun exposure

Cost Exposure Summary

Portfolio-level financial risk indicators

COO

Delivery Performance & Execution Health

Progress vs Plan — Execution Gap

Planned progress (time-elapsed) vs. actual completion %

Schedule Delay Distribution

Projects by delay severity bucket

CCO

Risk & Governance Compliance

Governance Radar — COSO Dimensions

Portfolio governance health across control pillars

Risk Register — Active Items

Projects with elevated risk levels

Forensic

Detailed Variance & Exception Table

Project	Category	Budget	Actual	EAC	Budget Var%	EAC Var%	Progress%	Planned%	Schedule Gap	Risk	RAG

📊

No project data available — add projects in Data Entry tab

Export

Print & Export Controls

Export portfolio data to Excel (XLSX) with full formatting, or trigger browser print for PDF generation. Excel export includes: Project Register sheet, KPI Summary sheet, and Variance Analysis sheet.

Project Register

All project fields — financial data, dates, status, risk

KPI Summary

Portfolio-level KPIs, RAG status, totals

Variance Analysis

Budget vs actual vs EAC with variance % flags

Risk Register

All risk items, severity, approval status, notes

Preview

Export Data Preview

Proj.No.	Name	Category	Status	Budget	Actual	Carried	EAC	Budget Util%	Variance%	Progress%	Planned End	Forecast End	Delay(d)	Risk	Approval	RAG

↗

No data to export — register projects in Data Entry