A mock TMO case study, by Anup Rao

The artifacts a TMO ships in a working week.

Six documents for one fictional retail transformation. Charter, SteerCo deck, dashboard, risk log, Friday memo, value model. Same numbers throughout, same story throughout, so you can see how a portfolio hangs together in practice rather than in the abstract.

Fictional client: Maple Retail Co.
Program: 36-month enterprise transformation
Portfolio value: $180M NPV over 5 years
Status: Month 14, Amber
The case

Maple Retail Co. A $8B omnichannel retailer, fourteen months into a hard transformation.

Fictional. Around 500 stores across Canada, roughly $8B in annual revenue, catalog spanning apparel, homewares, and seasonal. In August 2025 the board approved Project North Star. Thirty-six months, five workstreams, roughly $200M in capex. Modernize store technology. Unify the customer data platform. Accelerate the supply chain. Rebuild loyalty. Re-platform merchant tools.

The program is running Amber at month 14. Two workstreams on plan, two slipping, one blocked on a decision the Executive Committee has already deferred twice. Below is the pack the TMO would put in front of leadership this week.

5
Workstreams
$180M
NPV Target · 5yr
14 / 36
Months Elapsed
$47M
Value Realized · YTD
Artifact 01 · The one-pager

Initiative Charter

Every workstream in the portfolio has a charter. What we're doing, why, who owns it, and how we'll know we succeeded, on one page. Written once, referenced every time a scope debate starts.

  • Objective, scope, and non-goals in the same document
  • Owner, sponsor, and RACI in the first five lines
  • Value hypothesis in one sentence, with a dollar figure attached
  • Five to seven milestones with dates the sponsor can hold people to
  • Top three risks up front, not buried at the back
DOC
project-north-star-charter.docx Word · initiative charter for the Store Technology Refresh workstream
Download →
Initiative Charter · v3.2 · Approved

Store Technology Refresh


Objective
Replace end-of-life POS and equip 500 stores with associate-mobility devices by Q4 2026, enabling clienteling, mobile checkout, and real-time inventory lookup on the sales floor.
Sponsor
SVP, Store Operations
Owner
Director, Store Technology
Value Hypothesis
$62M NPV over 5yr from +180bps conversion, -30% checkout time, and reduced hardware TCO.
In / Out of Scope
  • In: POS, mobile devices, network refresh, associate training
  • Out: Back-office ERP, loyalty rebuild (separate WS), payment gateway
Key Milestones
  • M8 · Vendor selection · Complete
  • M12 · 10-store pilot · Complete, +140bps conv.
  • M18 · Wave 1 rollout (150 stores)
  • M28 · Wave 2 rollout (250 stores)
  • M36 · Full deployment plus benefits realization gate
Top Risks
  • Network capacity in ~80 rural stores below spec
  • Training throughput assumes 40 stores/wk, untested at scale
  • Payment gateway migration (adjacent WS) is a hard dep
Q3 2026 Steering Committee · CONFIDENTIAL
Project North Star
Program status, three decisions required, portfolio outlook
Presented to
Executive Committee · 22 October 2026
Decisions Required Today
Three decisions. Twenty minutes.
Each carries a specific consequence if deferred.
Decision Owner asks EC to Cost of deferring Recommended
D-14. Approve $4.2M scope expansion to include rural network upgrade in Wave 1 Approve funding + timing shift of 6 weeks ~80 stores stranded in Wave 2 without connectivity; +$1.1M rework Approve
D-15. Confirm sunset date for legacy loyalty platform (Q2 2027 vs. Q4 2027) Pick date; the CDP WS cannot design cutover without it 2 workstreams blocked. Slip already 8 weeks and growing. Q2 2027
D-16. Accept revised value forecast: $172M NPV (from $180M) Acknowledge; reset benefits realization targets Continued misalignment between finance and TMO reporting Accept

Backing detail on slides 4–8. Skip to slide 10 for the ask if time runs short.

Portfolio at a Glance
Two workstreams green, two amber, one red.
The reds and ambers concentrate in the same dependency chain.
5
Active Workstreams
$47M
Value Realized YTD
67%
Milestones on Plan
8 wk
Critical Path Slip
WorkstreamSched.ScopeBudgetBenefitsOverall
Store Technology Refresh Green
Unified Customer Data Platform Red
Supply Chain Velocity Green
Digital Loyalty Reboot Amber
Merchant Tools Modernization Amber
What Changed Since Last SteerCo
Three material shifts. One is good news.

Progress worth noting

  • Store Tech pilot exceeded target: +140bps conversion vs. +100bps hypothesis. Wave 1 unblocked.
  • Supply Chain WMS cutover: completed on time, no material incidents. $8M run-rate benefit confirmed.
  • Loyalty rebuild scope: reduced 12% after descope workshop. Fewer features, same value.

New risks and slips

  • CDP integration: vendor delivered API layer 6 weeks late. Cascade risk to loyalty and merchant WS.
  • Rural connectivity: field survey found 80 stores below spec. Costs $4.2M to remediate. See D-14.
  • Merchant tools OCM: change fatigue signal from field. Rollout velocity revised down 20%.
Decision D-14 · Rural Connectivity Scope
Fund the network upgrade now, or reshape Wave 2.
Field survey identified 80 stores where current bandwidth cannot support new POS + mobility devices.

Option A · Expand scope now (Recommended)

  • +$4.2M capex, 6-week schedule shift
  • Preserves Wave 1 rollout sequence
  • Rural stores land with peers, no equity issue
  • Vendor pricing locked at Q3 rate

Option B · Defer to Wave 2

  • No incremental cost this year
  • 80 stores held back. Brand equity risk.
  • Rework est. $1.1M when re-integrated
  • Vendor pricing exposure for 2027

TMO recommendation

Approve Option A. The $4.2M is genuine incremental spend, but $1.1M of it comes back as avoided rework. Net exposure sits at $3.1M against a program benefit envelope of $172M NPV. Well inside decision authority thresholds.

If EC approves today

  • Vendor SOW signed by 5 Nov
  • Wave 1 sequence updated in plan
  • Rural stores enter Wave 1B, land Feb 2027
Decision D-15 · Legacy Loyalty Sunset Date
This decision has been open for 8 weeks. Two workstreams are waiting.

Why it matters

The CDP workstream cannot design customer-record migration without a firm cutover date. The Loyalty Reboot cannot finalize member communications. Both have quietly slipped 8 weeks waiting for this.

Options

  • Q2 2027 (Recommended): Aggressive but achievable. Aligns with Store Tech Wave 1 close.
  • Q4 2027: Safer. Adds $6M in dual-run costs. Loyalty benefits slip 6 months.
  • Defer decision another cycle: Compounds slip. Not recommended.

What's stalling the decision

  • Concern about member communications during holiday 2026
  • Ownership dispute: Marketing vs. Digital
  • Uncertainty on data-migration effort

TMO resolution proposal

  • Q2 2027 cutover, staged member comms starting Jan
  • Marketing owns comms plan, Digital owns platform
  • Data migration scoped at 14 wks (validated w/ vendor)
Value Realization
$47M realized. $8M at risk. Forecast reset to $172M.
Decision D-16 asks the EC to accept the revised forecast and reset benefits targets.
$47M
Realized YTD
$125M
Remaining Forecast
$8M
Value at Risk
$172M
Revised NPV Target
WorkstreamOriginal NPVRevised NPVΔDriver of change
Store Technology Refresh$62M$66M+$4MPilot outperformed on conversion
Unified Customer Data Platform$38M$32M–$6MDelayed activation cuts year-1 benefit
Supply Chain Velocity$44M$46M+$2MWMS savings running ahead
Digital Loyalty Reboot$22M$18M–$4MScope descope + late sunset
Merchant Tools Modernization$14M$10M–$4MAdoption velocity down 20%
Portfolio$180M$172M–$8MNet of gains and losses
Top Program Risks
Five risks matter this quarter. Two need EC action.
RiskProb.ImpactMitigation
R-08 Legacy loyalty sunset undecidedHighHighD-15 today. If deferred, CDP and Loyalty WS re-baseline required.
R-11 Rural connectivity gapHighMedD-14 today. Vendor SOW ready to sign on approval.
R-14 CDP vendor performanceMedHighWeekly delivery review; contract remedies in play; parallel evaluation of alt vendor as fallback.
R-17 Field change fatigueMedMedRollout velocity revised down 20%; OCM budget +$400k for extended field support.
R-19 Finance/TMO reporting misalignmentLowMedD-16 today. Joint recalibration session scheduled 5 Nov.
Next 90 Days
What the EC should expect to see and when.
MilestoneWorkstreamTargetConfidence
Wave 1 rollout begins (150 stores)Store TechNov 2026High
CDP API contract remedy resolvedCDPNov 2026Med
Loyalty cutover plan signed offLoyaltyDec 2026Med · pending D-15
Distribution centre 3 automation liveSupply ChainDec 2026High
Merchant tools pilot expansionMerchantJan 2027Med
Q1 2027 SteerCo · benefits gate reviewPortfolioJan 2027Confirmed

What the EC will be asked next quarter: approve Wave 2 sequencing, review revised NPV forecast against actuals, decide on merchant tools scope for FY27.

The Ask
If we have five minutes, this is what we need from you.
Decision 1
Approve $4.2M rural connectivity scope expansion. (D-14)
Decision 2
Confirm Q2 2027 as legacy loyalty sunset date. (D-15)
Decision 3
Accept revised $172M NPV portfolio target. (D-16)

Next SteerCo: 23 January 2027. Weekly Exec Decisions memo continues Fridays.

1 / 10
Artifact 02 · The deck

Executive SteerCo Deck

The decisions live on slide 2. Before status, before the walkthrough, before the RAG chart. If the room only has time for one slide, that's the one people should be reading.

  • Decisions on slide 2, not slide 10. Executives are always short on time.
  • Every decision states the cost of deferring it, not just what's being asked
  • RAG at portfolio and workstream level, both shown
  • The ask includes accepting a revised NPV. Forecast is down $8M and we say so.
  • Backup slides referenced but not included. Ten slides, no more.
PPT
project-north-star-steerco.pptx PowerPoint · 10 slides · executive SteerCo deck
Download →
Artifact 03 · The tracker

Portfolio Dashboard

Every workstream on one page. RAG broken out by schedule, scope, budget, and benefits. A program on plan for schedule but off plan for benefits is not green. Rolling those into a single dot hides the trade-off the sponsor needs to see.

  • Four-dimensional RAG. Schedule, scope, budget, benefits, all separately
  • Milestone hit rate over the trailing six months, so you can tell if discipline is improving
  • Value realized against plan and forecast on the same axis
  • KPI tiles at the top, for the reader who is only going to look at one thing
XLS
project-north-star-tracker.xlsx Excel · dashboard, risk log, and value tracking model (3 tabs)
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Portfolio Dashboard · October 2026
Refreshed weekly · TMO owned
Value Realized YTD
$47.0M
+$3.2M vs. plan
Milestones on Plan
67%
–8pp vs. last SteerCo
Critical Path Slip
8 wks
Loyalty + CDP
Workstream
Sched.
Scope
Budget
Benefits
Store Technology Refresh
Unified Customer Data Platform
Supply Chain Velocity
Digital Loyalty Reboot
Merchant Tools Modernization
Milestone Hit-Rate · Trailing 6 Months
100% 75% 50% May Jun Jul Aug Sep Oct
Value Realization · Plan vs. Forecast vs. Actual (Cumulative $M)
$60M $40M $20M $0 $47M actual M8 M10 M12 M14 M16 M18 M20
Actual
Forecast
Plan (baseline)
Risk & Dependency Log
Portfolio-level · Top 10 shown
IDRisk / DependencyWorkstreamPIOwnerStatus
R-08Legacy loyalty sunset undecided. CDP + Loyalty blocked.LoyaltyHHCMOEscalated
R-11Rural connectivity below spec. 80 stores affected.Store TechHMSVP OpsEscalated
R-14CDP vendor API delivery slippageCDPMHVP DataMitigating
R-17Field change fatigue. Wave 1 velocity risk.Store TechMMDir OCMMitigating
R-19Finance / TMO benefits reporting misalignmentPortfolioLMTMO LeadOpen
D-04DC3 automation → mobile POS inventory feedSupply / Store TechLMVP SupplyOn track
D-07CDP customer records → Loyalty cutover dataCDP / LoyaltyHHVP DataAt risk
R-22Merchant tools SME availability, Q1 gapMerchantMMVP MerchOpen
R-25Payment gateway migration adjacencyStore TechLHCTOMitigating
R-06WMS cutover contingency planSupply ChainLLVP SupplyClosed
Artifact 04 · The log

Risk & Dependency Log

Risks and cross-workstream dependencies in the same log. Probability and impact are separate columns. "Critical" by itself doesn't help anyone. Every open item has a named owner and a date by which it needs to be resolved.

  • Dependencies live in the risk log, not in a separate document
  • Status column doubles as escalation. "Escalated" means the item is going to the next SteerCo.
  • Closed items stay in the log for audit, sorted below the open ones
  • Owners are always named people. No team names, no "TBD".
XLS
project-north-star-tracker.xlsx Risk & Dependency Log tab. Full 27-row log with mitigations.
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Artifact 05 · The Friday memo

Weekly Exec Decisions Pre-Read

One to two pages, sent Friday morning, read Sunday night. Four minutes if you skim. The point is to land Monday's discussion on the decisions on the table, not on the status recap. If the memo doesn't shape a decision, we don't send it.

  • Opens with the decisions on the table, before status or context
  • Greens get one line. Reds get a paragraph and a proposed path.
  • Every section closes with a named owner and a specific ask
  • Two pages, hard cap. Attachments by link, never embedded.
DOC
project-north-star-wed-preread.docx Word · WED pre-read memo · week of 20 Oct 2026
Download →
WED Pre-Read · Week of 20 October 2026 · CONFIDENTIAL

Project North Star, decisions for Monday

From: TMO · To: Executive Committee · 4-minute read

Decisions requested Monday
D-14 · Approve $4.2M scope expansion for rural connectivity (SVP Ops · 5 min)
D-15 · Confirm Q2 2027 legacy loyalty sunset (CMO · 10 min)
D-16 · Accept revised $172M NPV target (TMO Lead · 5 min)
What changed this week
  • Green: Wave 1 vendor SOW ready to sign pending D-14. WMS cutover benefits confirmed at $8M run-rate.
  • Amber: Loyalty cutover plan now 8 weeks behind. Second week without D-15 resolution.
  • Red: CDP vendor missed API delivery date. Contract remedies invoked; alt-vendor scan initiated.
If D-15 slips again
CDP and Loyalty workstreams require formal re-baseline. Estimated impact: +$3M dual-run cost, ~$4M NPV erosion, 12-week schedule slip on loyalty benefits. TMO recommends resolving Monday.
Not on the agenda but worth 30 seconds
Merchant Tools OCM survey (last week) shows field-change fatigue 18pp above program threshold. Working with HR partners; no decision required yet, but expect a discussion item next SteerCo.
Value Tracking · Plan vs. Forecast vs. Actual
Refresh cadence: monthly · Owner: TMO + Finance
WorkstreamPlan NPVForecastActual YTDVarianceConfidence
Store Technology Refresh$62.0M$66.0M$12.4M+$4.0MHigh
Unified Customer Data Platform$38.0M$32.0M$4.1M–$6.0MMed
Supply Chain Velocity$44.0M$46.0M$22.0M+$2.0MHigh
Digital Loyalty Reboot$22.0M$18.0M$5.5M–$4.0MMed
Merchant Tools Modernization$14.0M$10.0M$3.0M–$4.0MLow
Portfolio$180.0M$172.0M$47.0M–$8.0MMed
Gap Bridge · Plan → Forecast ($M)
$180M Plan +$4 Store +$2 Supply –$6 CDP –$4 Loyalty –$4 Merchant $172M Forecast
Upside
Downside
Portfolio total
Artifact 06 · The money view

Value Tracking Model

The one view Finance and TMO have to agree on before anything else. Plan is the baseline signed by the board. Forecast is current best estimate. Actuals are cash that's already hit the P&L, or the run rate. Leadership reads the variance column first.

  • Plan, Forecast, and Actual live in three separate columns. No blending.
  • Confidence column stops us from selling a low-quality forecast as high-quality
  • Gap bridge shows where the $8M came out of, not just that it did
  • Portfolio row is a formula, not a plug. Every dollar rolls up from a workstream.
XLS
project-north-star-tracker.xlsx Value Tracking tab. 3-year monthly view with sensitivity toggles.
Download →
The reasoning behind the artifacts

Why I built each of these this way.

You can copy a template. You can't copy the reasoning behind it. Six choices I made on the artifacts above, and the thinking on each.

Q · Why put decisions on slide 2 of the SteerCo deck?

Front-load the ask, back-load the evidence.

The most common failure I've seen in transformation reporting is a deck that arrives at the ask on slide 38. Executives are always short on time. The decision doesn't get any better for coming after the RAG chart. If the room ends early, at least the decision still got made.

Q · Why show revised NPV going down in the deck?

If the number is soft, say so.

The fastest way to lose an executive audience is to hold NPV flat when everyone in the room knows the story is more complicated. Naming the $8M erosion, alongside the $6M pickup from Store Tech, earns the permission you'll need for the harder asks later. Once someone catches you padding a forecast, they read the next one differently.

Q · Why is dimensional RAG (schedule / scope / budget / benefits) better than one dot?

A program on time and over budget is not the same as one under budget and slipping.

One dot hides the trade-off the sponsor needs to see. Splitting the dimensions makes it visible. "We can pull schedule green by pushing scope amber. Do you want that?" That's the conversation the TMO exists to force.

Q · Why does every risk have a named executive owner?

"The team owns it" is how risks die.

Naming a specific VP or SVP does two things. It forces a real accountability conversation at intake. And it means the risk log is escalation-ready by default. When R-08 goes red, the SteerCo already knows who's answering the question.

Q · Why is the WED memo two pages, not five?

A memo that isn't read isn't a memo.

Executives triage on Sunday night. A five-pager gets three pages skimmed. Two pages, decisions on top, everything else linked out. The purpose is to make Monday sharper, not to prove the TMO did the work.

Q · Why frame this around a fictional retailer?

The frameworks travel. The brand doesn't need to.

These artifacts would look substantially the same at any $5–20B retailer partway through a transformation. Using a real name would trade signal for the impression of endorsement, and nobody wins from that.