| Workstream & Stakeholders | Feb | Mar | Apr ◀ NOW | May | Jun | Jul | Aug | Sep |
|---|---|---|---|---|---|---|---|---|
| ▸ FOUNDATIONS | ||||||||
| 1. AR Weekly Reporting | ||||||||
| 2. Weekly Review Cycle | ||||||||
| 3. Action Workstreams | ||||||||
| ▸ PROCESS REDESIGN | ||||||||
| 4. Escalation Process Redesign | ||||||||
| ▸ AI AGENT BUILDS (Sequential) | ||||||||
| 5. AR Matching Agent 🤖 | ||||||||
| 6. Proactive Outreach Agent 🤖 | ||||||||
| 7. Conversation History Agent 🤖 | ||||||||
| ▸ PROCESS IMPROVEMENTS | ||||||||
| Adjustment Process Review | ||||||||
| ▸ NETSUITE / SUB-LEDGER | ||||||||
| AR Sub-Ledger (NetSuite) | ||||||||
| ▸ REPORTING & INTEGRATION | ||||||||
| 8. AR Dashboard 🤖 | ||||||||
| 9. Full AR Integration | ||||||||
| 👥 Headcount Review | ||||||||
| Metric | Baseline | Target | Deadline | Trigger / Notes | Stakeholder |
|---|---|---|---|---|---|
| Unapplied Payments | Current backlog | ↓ 60% reduction | End Aug 2026 90d post Phase 5 |
AR Matching Agent overnight runs clear backlog systematically | CFO |
| Operator Balance Accuracy | 1–3 day lag (manual) | Real-time / same-day | Jun 2026 1 week post Phase 5 |
Overnight matching run delivers same-day balance view | CFO |
| Invoice Reminder Coverage | 0% automated | 100% coverage | Jul 2026 2 wks post Phase 6 |
All invoice + self-invoice customers on −7d / 0d / +7d cadence | Commercial |
| Escalation SLA Compliance | Ad-hoc / inconsistent | >90% on SLA | End May 2026 4 wks post Phase 4 |
New escalation matrix adopted; tracked in weekly review | CFO Commercial |
| Weekly Report Automation | Manual (~X hrs/week) | 100% automated | Aug 2026 Post Phase 7 |
Conversation History Agent produces report with zero manual effort | CFO CEO |
| Days Sales Outstanding (DSO) | Baseline: measure Q2 | ↓ 10–15% reduction | Sep 2026 | Proactive outreach + faster matching drives shorter collection cycle | CFO CEO |
| Headcount Capacity | ~80% manual processing | 20–30% reallocation | Q4 2026 | Post full agent suite + headcount review | CFO CEO |
| Best Practice Area | Current State / Plan | Status | Priority |
|---|---|---|---|
|
Credit Risk Scoring
Proactively assess operator credit risk before invoicing; set credit limits per customer
|
Not referenced in roadmap. Current approach appears reactive — chase after non-payment rather than pre-qualify.
✦ Best practice: Dynamic credit scoring model per operator, automated credit limit alerts, pre-invoice risk flag
→ Could be layered into Phase 6 (Outreach Agent) or Phase 8 (Dashboard)
|
⚠ GAP |
HIGH CFO / Commercial |
|
Dispute Management Workflow
Structured process for logging, tracking, and resolving invoice disputes with SLA
|
Policy already in place. ✅ Key action: ensure the existing dispute management policy is wired into the Proactive Outreach Agent (Phase 6) logic so disputes are automatically flagged and excluded from standard reminder cadences.
✦ Next step: validate dispute reason codes and SLA tracking are visible in Phase 8 Dashboard
→ Confirm policy feeds into Phase 6 agent design and Phase 8 reporting
|
✅ IN PLACE |
LOW AR Lead |
|
Cash Application Accuracy (SLA)
Target >98% auto-match rate with exception handling for residual items
|
AR Matching Agent (Phase 5) will automate matching — but no explicit accuracy SLA or exception-handling process is defined yet for unmatched items post-agent.
✦ Best practice: >98% auto-match SLA tracked daily; clear exception queue owned by AR; residual items resolved within 24h
→ Define match-rate SLA as part of Phase 5 spec before build completes
|
⚡ PARTIAL |
HIGH CFO / AR Lead |
|
DSO Measurement & Benchmarking
DSO tracked, compared to industry benchmark, used as primary KPI
|
DSO reduction is listed as a target (Phase 5+6) but no formal baseline measurement or benchmarking process is in place yet. Without a Q2 baseline, the 10–15% target is hard to validate.
✦ Best practice: DSO calculated weekly, segmented by entity/region, benchmarked vs iGaming peers; included in CFO pack
→ Establish DSO baseline immediately — can run alongside current weekly reporting (Phase 1)
|
⚡ PARTIAL |
HIGH CFO |
|
Ageing Bucket Reporting & Action
0–30 / 31–60 / 61–90 / 90+ day buckets with owner-assigned actions per bucket
|
Ageing bucket logic already in place. ✅ Key action: ensure the existing bucket rules are the foundation for the Proactive Outreach Agent (Phase 6) — agent should trigger based on bucket thresholds, not build new logic from scratch.
✦ Next step: share ageing bucket definitions with AI Agent tech group as input to Phase 6 spec
→ Re-use existing logic; don't rebuild. Feed into Phase 6 agent design + Phase 8 Dashboard visualisation
|
✅ IN PLACE |
LOW AR Lead |
|
Self-Service Customer Portal
Operators can view invoices, payment history, raise disputes online without emailing AR
|
Not referenced. Currently operators likely rely on email/phone for all AR queries. This creates AR team load and slows dispute resolution.
✦ Best practice: Operator-facing portal with invoice download, balance view, payment upload, dispute submission
→ Medium-term consideration post Phase 8 (Dashboard). Not critical for current roadmap phase but worth flagging for Q4 2026+
|
⚠ GAP |
MEDIUM Commercial / CEO |
|
Bad Debt Provision & Write-off Policy
Clear policy: when to provision, when to write off, approval authority levels
|
Policy already in place. ✅ Key action: as AR Matching Agent (Phase 5) surfaces residual unmatched balances, ensure the existing write-off policy is applied systematically rather than ad-hoc — and that the Phase 8 Dashboard surfaces items that have hit write-off thresholds for CFO/CEO approval.
✦ Next step: confirm policy thresholds are inputs to Phase 8 Dashboard exception flags
→ Ensure policy connects to agent outputs; don't let residuals accumulate post-Phase 5
|
✅ IN PLACE |
LOW CFO |
|
Intercompany AR Reconciliation
Automated matching and elimination of intercompany balances on a defined cycle
|
The roadmap focuses on third-party (operator) AR. GDC is multi-entity (Spotlight/OJ/Roto) — intercompany AR reconciliation is typically a significant effort and a source of reporting errors.
✦ Best practice: Automated intercompany matching monthly; signed off by CFO before close; differences escalated within 24h
→ Should be scoped as part of Phase 9 (Full AR Integration) across all entities
|
⚠ GAP |
MEDIUM CFO |
|
Revenue Recognition Controls
AR processes aligned with rev-rec rules; invoice timing matches recognised revenue
|
Automation of outreach/matching is strong — but if invoice timing or self-invoicing processes are not aligned with revenue recognition policy, automation could mask timing mismatches.
✦ Best practice: AR system validates invoice dates against rev-rec cutoffs; sub-ledger reconciles to GL monthly
→ Flag for Finance/Audit review during Phase 9 — especially for self-invoice customers
|
⚡ PARTIAL |
MEDIUM CFO |
|
Collections Performance Reporting
Individual collector KPIs: contact rate, promise-to-pay kept %, collection rate per agent
|
Weekly review cycle tracks team-level performance, but no individual AR team member KPIs (contact rate, promise-to-pay adherence, collection rate per rep) are referenced.
✦ Best practice: Individual scorecards updated weekly; feed into headcount review and capacity planning
→ Include in Phase 8 Dashboard build — easy add-on once Phase 7 conversation history is live
|
⚡ PARTIAL |
LOW AR Lead |
| Gap | Recommended Action | When | Owner |
|---|---|---|---|
| DSO Baseline Missing High | Establish DSO measurement now — add to Phase 1 weekly reporting immediately. Cannot validate targets without a baseline. | Now (Apr) | CFO |
| Cash Application SLA Undefined High | Define >98% auto-match SLA and exception queue process as part of Phase 5 spec before build completes. | May 2026 | CFO AR Lead |
| Dispute Management ✅ In Place | Policy exists. Action: wire dispute flags into Phase 6 Outreach Agent so disputed invoices are automatically excluded from standard reminder cadences. | Jun 2026 | AR Lead |
| Credit Risk Scoring Missing High | Introduce operator credit scoring. Can be a lightweight model initially (payment history, overdue frequency) — layer into Phase 6 or Phase 8 Dashboard. | Jun–Jul 2026 | CFO Commercial |
| Ageing Ladder Logic ✅ In Place | Policy exists. Action: share existing bucket definitions with AI Agent tech group as input spec for Phase 6 — re-use, don't rebuild. | May 2026 | AR Lead |
| Bad Debt Write-off Policy ✅ In Place | Policy exists. Action: ensure thresholds surface as exception flags in Phase 8 Dashboard so CFO/CEO approvals aren't missed as agents clear residuals. | Aug 2026 | CFO |
| Intercompany AR Reconciliation Medium | Scope intercompany AR matching explicitly into Phase 9 (Spotlight/OJ/Roto integration). | Aug–Sep 2026 | CFO |
| Customer Self-Service Portal Low / Future | Consider operator-facing portal post Phase 8. Not critical now but significant for scaling beyond current team size. | Q4 2026+ | Commercial CEO |