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KPMG Procurement Report

The Phase 2 report by KPMG outlines a business case for procurement modernization in Manitoba, aiming to enhance the efficiency and effectiveness of the Procurement Services Branch. The report identifies the need for a centralized procurement function to improve value for money and strategic sourcing, addressing current challenges such as a decentralized model and limited authority. Key recommendations include leveraging technology, improving supplier management, and implementing strategic sourcing to achieve better fiscal performance and cost savings.

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0% found this document useful (0 votes)

166 views70 pages

KPMG Procurement Report

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CONFIDENTIAL

BUSINESS CASE: PROCUREMENT MODERNIZATION

Manitoba
Fiscal
Performance
Review
Phase 2 Report
Business Case –
Procurement Modernization
CONFIDENTIAL

Notice
This Phase 2 report (the “Report”) by KPMG LLP (“KPMG”) is provided to The Province of Manitoba’s Treasury Board
represented by the Minister of Finance (“Manitoba”) pursuant to the consulting service agreement dated July 14, 2016 to
conduct an independent fiscal performance review (the “Review”) of Core Government spending (except the Department of
Health) for Manitoba.

If this Report is received by anyone other than Manitoba, the recipient is placed on notice that the attached Report has been
prepared solely for Manitoba for its own internal use and this Report and its contents may not be shared with or disclosed to
anyone by the recipient without the express written consent of KPMG and Manitoba. KPMG does not accept any liability or
responsibility to any third party who may use or place reliance on our Report.

Our scope was limited to a review and observations over a relatively short timeframe. The intention of the Report is to develop
business cases for select areas of opportunity. The procedures we performed were limited in nature and extent, and those
procedures will not necessarily disclose all matters about departmental functions, policies and operations, or reveal errors in the
underlying information.

Our procedures consisted of inquiry, observation, comparison and analysis of Manitoba-provided information. In addition, we
considered leading practices. Readers are cautioned that the potential cost improvements outlined in this Report are order of
magnitude estimates only. Actual results achieved as a result of implementing opportunities are dependent upon Manitoba and
department actions and variations may be material.

The procedures we performed do not constitute an audit, examination or review in accordance with standards established by the
Chartered Professional Accountants of Canada, and we have not otherwise verified the information we obtained or presented in
this Report. We express no opinion or any form of assurance on the information presented in our Report, and make no
representations concerning its accuracy or completeness. We also express no opinion or any form of assurance on potential
cost improvements that Manitoba may realize should it decide to implement the options and considerations contained within
this Report. Manitoba is responsible for the decisions to implement any options and for considering their impact.
Implementation will require Manitoba to plan and test any changes to ensure that Manitoba will realize satisfactory results.

Table of Contents – Procurement Modernization

Notice 1
1 – Purpose and Objective 3
1.1 Organizational Needs and Desired Outcomes 3
1.2 Description of Approach 4

2 – Strategic Context 6
2.1 Problem/Opportunity Statement 6
2.2 Cost Drivers for Change 8
2.3 Scope and Key Assumptions 9

3 – Analysis 10
3.1 Fiscal Performance Review Framework and Evaluation Criteria 10
3.2 Procurement: Gaps to Leading Practices and Future State 12
3.3 Overview of Spend Categories and Adjusted Spend 15
3.4 Strategic Sourcing Category Initiatives 17

4 – Options 19
4.1 Procurement Options for Re-Organization 19
4.2 Options Analysis 25

5 – Considerations 29
5.1 Preferred Option 29
5.2 Benefits and Potential Cost Improvements 31
5.3 Risks 32
5.4 Implementation Plan Framework at a High-level 33

Appendices
Appendix A – Source-to-Pay metrics 35
Appendix B – Category Detailed Spend Analysis 44

1.1 Organizational Needs and Desired Outcomes

Currently a decentralized environment, the Procurement Services Branch (PSB) is housed within the Department of Finance and
has authority to procure goods and materials of over $2,500 for Manitoba government departments.

Most services do not go through the Procurement Services Branch, as the PSB does not have legislated mandate for services
even though there are dedicated resources to services in the PSB.

The Procurement Services Branch of the Government of Manitoba (GoM) develops its own strategy in regard to purchasing and
it has ownership of the Procurement Administration Manual. However, the Branch has limited authority and has been engaged
in promoting the potential benefits of a centralized function to Executive Finance Officers, who have control of Department
budgets, and Executive Committees (DMs, ADMs).

The Government of Manitoba aims to modernize procurement and achieve better supply chain management, in order to
improve value for money spent. To achieve such transformation, PSB will be positioned as a more centralized unit that executes
a strategy developed to:
• Enhance the Materials Management module in the SAP system which will drive more automation, as there is no
leveraged technology;
• Get a handle on Core Government spend – large amounts are outside the ERP system;
• Shift from commodity-based purchases to category management;
• Implement strategic sourcing;
• Improve supplier management and monitor key performance indicators (KPIs); and
• Better manage contracts.

The Government is focused on performance and results. Procurement will consistently report on key metrics to monitor the
procurement performance and the impacts of improvement measures. The measurement of value creation remains a challenge
because it is not clearly defined, but the procurement function needs to demonstrate its contribution to cost savings and value
for money.

1.2 Description of Approach

A structured approach ensures a systematic diagnostic phase, identification of tangible savings and the organizational
optimization potential of the procurement function. (Note: a larger chart and description of the first “wheel” is on page 12.)

Performance enhancement

Procurement Function
Enhancement
■ Clear insight into diagnostic &
maturity level of procurement Category Optimization
■ Roadmap for performance
enhancement ■ Clear category strategy
■ Sustainable maturity increase Spend Transparency ■ Category planning initiation to
by strategic measures ■ Spend transparency and classification execute against
■ Validation for reasonableness ■ Category savings potential
evaluation
■ Spend Areas/Categories prioritization
Cost optimization

1.2 Description of Approach

1
Current State Assessment and
Spend Analytics & Transparency Category Opportunity
2
Gaps to Leading Practices and

Prioritization & Evaluation

Implementation
& Business 3
Future State Recommendations
Case Development
Strategic Sourcing
Project Launch and Detailed Planning Gaps to Leading Practices – Procurement Function Business Case Development

■ Validation with Steering Committee of scope and ■ Identify Gaps to Leading Practices and develop key ■ Develop Business Case document to:
planning considerations on core components of Procurement:
− Consolidate procurement function future state
■ Project kick-off − Governance and controls
considerations,
■ Determine relevant interviewees − Organizational structure, roles and responsibilities
− Identify then assess future state options for the
■ Provide and review data collection requirements − Processes and enabling tools and technologies procurement function,
− Identify preferred option,
− Outline anticipated costs and benefits,
Diagnostic - Procurement Function Assessment Spend Categories Prioritization − Provide a high-level implementation plan

■ Perform Diagnostic of Procurement Function ■ Conduct opportunity assessments and prioritize focus
− Conduct interviews and review key documentation of categories using:
current processes, practices, policies and roles and − Spend analytics and transparency results
responsibilities
− KPMG category knowledge base and benchmarks
■ Prioritize foundational components to be further
developed in the Future State
Category Opportunity Identification

Spend Analytics & Transparency ■ Category evaluation

− Clustering of spend categories, as relevant
■ Data requirements − Focus categories will be evaluated to identify specified
− Assess data complexity/availability lever(s)
− Determine spend taxonomy ■ Conduct value lever analysis
■ Rapid assessment of spend data − Expose information and intended value levers, based
− Review available spend data breakdown on preliminary review and fact finding
− Assess priorities based on data sets (spend volume, ■ Category savings potential assessment
dispersed spend, and how quickly benefits can be − Assess savings potential
reached)

2.1 Problem/Opportunity Statement

— Data from the Procurement Services Branch in the Department of Finance shows Government of Manitoba Department
purchases of goods and services over $1.2 billion in 2015/16. This data consists of purchase orders only and does not
capture all procurement (also excludes Crown agencies, etc.). Construction Services is the largest category, representing
approximately one-half of the $1.2 billion in 2015/16. Construction Services has ramped up substantially in the past three
years.
— Manitoba has a decentralized procurement model. Procurement Services Branch acts as a purchasing agent for a portion of
spend, and larger departments do much of their own procurement, e.g., Infrastructure manages its procurement of
Construction Services, and Health manages its procurement of goods and services.
— Also, Materials Distribution Agency, a Special Operating Agency (SOA) covers certain types of items, and Vehicle and
Equipment Management Agency (also a SOA) covers vehicles, machinery and equipment purchasing and leasing, etc. As
SOAs, expenditures of the Materials Distribution Agency and Vehicle and Equipment Management Agency (VEMA) are
outside of Core Government expenditures. As such, they are not considered in this business case, but should be reviewed
and considerations outlined here are applicable to their efforts to improve value for money.
— KPMG conducted in 2014 a study on Collaborative Procurement between federal and provincial/territorial governments,
which included an overview of procurement spend, maturity and model for each province and territory across Canada.
Although not the only province in this situation, Manitoba was ranked as a developing jurisdiction in terms of procurement
maturity, based on considerations including spend visibility, breadth of spend and support covered by a centralized
procurement function, number of entities operating independently their own procurement activities, etc. Manitoba’s
procurement function lags behind most jurisdictions in procurement modernization and leading practices.
— Strategic alignment with Government priorities is to develop a modernized procurement function that leverages the
Government’s purchasing power and delivers results and value for money for Manitobans.

2.1 Problem/Opportunity Statement

* Note: Line Ministry led Centres of Excellence for specialized procurement Source: KPMG Study on Collaborative Procurement
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International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 7
Strategic Context CONFIDENTIAL

2.2 Cost Drivers for Change

The following are some typical key organizational challenges related to procurement functions considering a transformation:

Perception of procurement as a Transactional and a Non-Strategic Service Provider

— Typically procurement is generally perceived to be transactional, a bottleneck and a non-strategic service provider, with a
gap in capabilities and unclear roles in the procurement process. Given that a component of the restructuring involves
moving to a more strategic organization and role in the procurement processes, this perception fosters a resistance to any
restructuring that involves transitioning functions to the future procurement organization.

Capability and Capacity to Deliver

— The Procurement Services Branch is already at capacity delivering existing services based on current processes. As well, the
Department is staffed with capabilities which reflect current processes. The additional activities to be undertaken to
implement redesigned processes will present challenges and the PSB will need to be supplemented with additional
capabilities to move forward with the changes. These can largely be re-allocated.

Culture
— The culture of the organization can explain how individual departments wish to maintain as much control over their
activities as possible. They may view redesigned processes and new organizational model as a loss of control and therefore
resist changing until they are confident the process will work. However, value for money for the whole of Government and
working collaboratively across departments is more important to Government’s direction of bending the cost curve and
finding efficiencies and cost savings.

2.3 Scope and Key Assumptions

Spend data was provided by the Procurement Services Branch, in the format designated by KPMG.
This data contained spend data from the three following branches:
1. Procurement Services Branch (PSB);
2. Business Transformation and Technology (BTT);
3. Accommodation Services Division (ASD).
More specifically, spend data relates to:
Scope
1. Purchase Orders created by PSB
2. Release Orders for Outline Agreements created by PSB
3. Purchase Orders for Professional Services - excluding PSB
4. Purchase Orders created by BTT
5. Release Orders for Outline Agreements created by BTT
6. Purchase Orders created by ASD
7. Outline Agreements by ASD and Release Orders

A single year of spend data (2015/16) has been analyzed and considered representative of the Government of
Manitoba’s spend for the foreseeable future. No adjustments were made for forecasted growth or decrease of
spend and any related underlying assumptions.

Based on the transactional purchase order files provided by PSB, and following our spend analysis and spend
Key categories prioritization, we have defined an adjusted spend base for 13 spend areas/categories, on which we
Assumptions performed a more detailed category value lever analysis and cost savings evaluation.

Procurement officers or resources of Procurement Services Branch, who are knowledgeable about the specific
spend categories that have been prioritized, should focus on key categories and continually review and qualify
the identified category management opportunities to drive cost savings through various levers.

3.1 Fiscal Performance Review Framework and Evaluation Criteria

Procurement Modernization
1. From a spend perspective: We derived our preliminary analysis from source spend data from the Province of
Manitoba’s annual procurement spend of approximately $1.2 billion for the year 2015/16. As outlined in the Phase
1 report, well over one-half is construction services and materials, which are categories with very limited cost
saving opportunity. Approximately 30% of procurement spend is considered “addressable spend” for starting
cost improvement initiatives such as category management. It is understood that as part of the spend analytics
process, we will apply logical filters sequentially to be able to prioritize key spend categories/areas, for which
further detailed analysis will be performed to assess strategic sourcing savings potential on the basis of these
Scope individual categories.
2. From an organizational standpoint: Procurement modernization will focus its attention on the diagnosis,
evaluation of gaps to leading practices, as well as issuing performance enhancement considerations for the
Procurement Services Branch in the Department of Finance. A review of IT systems is out of scope. Procurement
activities undertaken directly by other Government of Manitoba departments and agencies, as well as Crown
corporations, for which Procurement Services Branch isn’t formally mandated is considered out-of-scope of the
current project.

3.1 Fiscal Performance Review Framework and Evaluation Criteria

The figure below presents a dashboard approach to provide a summary overview in applying the Fiscal Performance Review
Framework and evaluation criteria to the business case for procurement modernization.

Key Evaluation Criteria

Alignment Government commitment to find savings from better procurement.

Economy and Category spend management typically yields results through focus and streamlining numerous contract
Efficiency orders and vendors.

Effectiveness The current model is not effective and does not properly leverage or manage the Province’s
considerable spend.

Implementation/ Overhauling the system will require significant time and work, but savings can be realized in the short-
Transition Risk term and into the long-term. A measured, phased-in approach should be planned.

Rating Strongly Moderately Neutral / Moderately Strongly

Scale: Positive (5) Positive (4) Uncertain (3) Negative (2) Negative (1)

3.2 Procurement: Gaps to Leading Practices and Future State – Framework

KPMG leveraged a Procurement Maturity Assessment (PMA) framework that provides clear insight across the organization and
identifies procurement gaps to leading practices.
The role and scope of the procurement function, the development of its vision
and strategy, and the extent to which it is aligned with wider corporate strategy. It
also considers the extent to which the function has the processes and The structure of the organization and the procurement function
capabilities to manage change. within it, and the alignment of the two (i.e., Organizational Design,
Procurement Delivery Models)

The extent to which the procurement function has visibility

and management of issues of regulation and legislation
that otherwise would lead to exposure to penalties.

The management of people within the function.

How well the procurement function operates and From talent acquisition, through training and
is governed. Consideration is given to the career progression.
policies and processes in place, and the
extent to which standard operating
procedures are implemented and managed.

The processes and activities undertaken to

identify opportunities, develop strategies and
The existence of enabling technology aligned plans for categories through assessing supply
to a wide range of established processes and market and demand drivers.
actions. From sourcing and P2P to supplier
management. The step by step processes involved from initial
spend analysis, through sourcing and
negotiation contracting, recognizing the different
approaches between high and low complexity.
The operational or transactional activities involved
typically within the Purchase to Pay process (e.g.,
The existence and quality of organizational data applicable to Requisition and Approval, Invoicing and Payment).
procurement including the ability to track savings (e.g., Master Data
Management and Management Information). Managing suppliers throughout the lifecycle including identifying and managing
supplier performance, supplier risk and ongoing relationships.

3.2 Procurement: Gaps to Leading Practices and Future State – Dimensions

This report provides a high-level assessment of key dimensions of the PMA framework based on discussions between KPMG and
key stakeholders within the Government of Manitoba. Five key dimensions were assessed in terms of maturity level, as indicated
below in blue (top line) and light blue (sub-dimensions): strategy and change management, structure, category management cycle,
source to contract, and supplier lifecycle management. The assessment required a number of assumptions to be made, and was
undertaken with the aim to provide directional indications. While caution and care was taken in developing assumptions, actual
results may differ. Transformational changes will require leadership, strategy, focus on results, and execution.

Strategy Organization Process Enablers

Strategy & Category Supplier
Regulation & Governance Source to Operational Systems & Master Data
Change Structure People Management Lifecycle
Compliance & Controls Contract Process Technology & BI-PI
Mgmt Cycle Mgmt

Procurement Category Supplier

Tax-efficient General Skill Training & Spend & Trend Accounts Master Data
Scope Org Design Strategy & P2P general Performance
Procurement Governance Development Analysis Payable Mgmt
& Mandate Planning Mgmt

Approval Procurement Supply Mkt Contract

Strategy Fraud Knowledge Category Risk Requisition & Supplier Risk Mgmt
Authority & Delivery Analysis & Lifecycle
Development Forensics Mgmt Mgmt Approval Mgmt Info (MI)
Policies Models Planning Mgmt

Corporate Supplier
Continuous Demand Sourcing P.O. & Receipt Master Data Category Tree
Strategy Org Alignment Relationship
Improvement Mgmt Strategy Mgmt Mgmt / Taxonomy
Alignment Mgmt

Standard
Business Cat Strat Strategic Inv Proc’g & Supplier Imp’n Operational
Operating
Partnering Implemt’n Sourcing Payment & Transition Procurement
Procedures

Procurement Supply Complex Procurement

Vision Assessment Procurement Analytics

Category Operational /
Change Sourcing &
Performance Low
Mgmt RFx
Mgmt Value Proc

Supplier
Contracting
Collaboration

Effectiveness/
Supplier Risk
Legend: Dimensions and sub-dimensions relevant to the High-Level Procurement Efficiency RfX
Procurement Management
Performance Assessment. Knowledge

3.2 Procurement: Gaps to Leading Practices and Future State – Observations

Dimension & Key Observations Estimated Maturity Level

Strategy and Change Management 2

Procurement activity appears to be largely decentralized with limited collaboration between 1 2 3 4 5

departments and agencies, and many commercial contracts are managed outside the Procurement Laggard Foundation Established Leading Excellence
Services Branch (PSB). Communication of the procurement vision does not seem clear and
consistent within the Government.

Structure 1.5

Despite the existence of the Procurement Services Branch, sourcing decisions and procurement 1 2 3 4 5
activities are frequently executed at the department/agency level and there is little or no Laggard Foundation Established Leading
Excellence
coordination across organizations. As a result, the Government of Manitoba does not take full
advantage of its consolidated bargaining power to negotiate better deals.

Category Management Cycle 1.5

No category strategies are developed or formally documented. Demand data is not systematically 1 2 3 4 5
reviewed and supply assessment is performed on an ad hoc basis. Performance targets are not Laggard Foundation Established Leading Excellence
clearly defined and without a solid performance measurement system, savings are not
systematically tracked.

Source-to-Contract 2

Procurement activities do not rely on formal sourcing strategies established or documented by PSB. 1 2 3 4 5
Sourcing takes place within a department/agency, and PSB may, or not, be informed along the way. Laggard Foundation Established Leading Excellence
Contract development is often decentralized and performed on an ad-hoc basis. Only limited
analysis are performed to give insight into the category to inform sourcing activities.

Supplier Lifecycle Management 1.5

There seems to be no formal supplier performance measurement system and no clearly defined 1 2 3 4 5
Key Performance Indicators (KPIs). The procurement function appears to have a basic Laggard Foundation Established Leading Excellence
understanding of its supply base. There is currently no governance in place to support a formal
Supplier Relationship Management process and benefits are not understood.
© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 14
Analysis CONFIDENTIAL

3.3 Overview of Spend Categories and Adjusted Spend

We emphasize that this spend analysis represents addressable spend that PSB currently has a window to, and only represents a
portion of Core Government spend of $1.2 billion annually on the procurement of goods and services.
Based on the provided data sets, the spend categories presented in the table below have been analyzed in order to qualify the
characteristics of the spend.1 For each category, when the total spend provided in the first data set provided by PSB in Phase 1
was higher than in the second data set provided by PSB in Phase 2 (primarily due to the more detailed level of information
required for Phase 2 analysis, which was not available for some of the data received in Phase 1), the spend amount was adjusted
by a portion of the difference to reflect that the level of spend for these categories is still the same range.
Adjusted Data set - Spend in
Spend Categories 1st Data set - Spend in 2015/16 2nd Data set - Spend in 2015/16
2015/16
1 – Operating Services $ 122 755 101 $ 166 513 123 $ 166 513 123
2 – Professional Services $ 109 730 469 $ 67 328 652 $ 97 009 924
3 – Medical, Dental, Veterinary $ 32 264 377 $ 1 830 180 $ 23 134 118
4 – Office Equipment $ 21 084 429 $ 6 384 287 $ 16 674 386
5 – Communication Equipment $ 20 947 116 $ 272 128 $ 14 744 620
6 – Maintenance & Repair Services $ 20 536 299 $ 11 722 749 $ 17 892 234
7 – Communication Services $ 17 802 460 $ 23 824 $ 12 468 869
8 – Food $ 11 129 773 $ 2 887 749 $ 8 657 166
9 – Vehicles, All types $ 6 294 413 $ 4 696 219 $ 5 814 955
10 – Fuels and Lubricants $ 5 775 494 $ 1 152 819 $ 4 388 692
11 – Machinery $ 3 784 628 $ 3 784 628
12 – Furniture and Furnishings $ 2 419 709 $ 2 419 709
13 – Safety Equipment and Devices $ 1 222 035 $ 1 222 035
Total $ 368 319 931 $ 270 238 102 $ 374 724 458
1Only categories Communication Equipment and Communication Services have not been Source: Derived from Manitoba 2015/16 Spend Data
detailed due to the lack of detailed transactional data available.
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International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 15
Analysis CONFIDENTIAL

3.3 Overview of Spend Categories and Adjusted Spend –

Detailed Category Analysis
The detailed category analysis intends to gather some insights and evidence on the considered spend category, with the view to
identify the relevant value levers. More precisely, this analysis notably provides some insights on top vendors, on the nature of
spend (i.e., subcategories), as well as on the proportion of spend under control of procurement.

The analysis is available in Appendix B.

3.4 Strategic Sourcing Category Initiatives – Potential Savings Assessment

The Value Levers analysis help qualify what the potential savings are for the category (high/medium/low).
Savings ranges are defined for the potential savings in each category, based on benchmarks, analysis and value levers.

Potential Value Levers

Category savings potential Savings range
Products & Services
High 5% - 7%
Supplier Agreements
Medium 2% - 4%
Supply Markets
Low 1% - 2%
End-to-End Process
In- versus Outsourcing

Adjusted Data set –

Spend Categories Savings potential Savings range ($k) Estimated savings ($k)
Spend in 2015/16
1 – Operating Services $ 166 513 123 Medium $ 3,300 – $ 6,700 $ 5,000
2 – Professional Services $ 97 009 924 Medium $ 1,900 – $ 3,900 $ 3,000
3 – Medical, Dental, Veterinary $ 23 134 118 Low $ 230 – $ 460 $ 350
4 – Office Equipment $ 16 674 386 High $ 830 – $ 1,170 $ 1,000
5 – Communication Equipment $ 14 744 620 Medium $ 300 – $ 590 $ 450
6 – Maintenance & Repair Services $ 17 892 234 Medium $ 360 – $ 710 $ 550
7 – Communication Services $ 12 468 869 High $ 625 – $ 875 $ 750
8 – Food $ 8 657 166 Low $ 90 – $ 175 $ 130
9 – Vehicles, All types $ 5 814 955 Medium $ 120 – $ 230 $ 170
10 – Fuels and Lubricants $ 4 388 692 Low $ 40 – $ 90 $ 70
11 – Machinery $ 3 784 628 Low $ 40 – $ 80 $ 60
12 – Furniture and Furnishings $ 2 419 709 Medium $ 50 – $ 100 $ 70
13 – Safety Equipment and Devices $ 1 222 035 Medium $ 25 – $ 50 $ 40
Total $ 374 724 458 $ 7,910 – $ 15,130 $ 11,640

3.4 Strategic Sourcing Category Initiatives – Potential Savings Assessment

Based on information shared by the Procurement Services Branch, KPMG considered 5 value levers to better circumvent the
potential savings evaluation. The following 5 value levers were assumed to be sub-optimized because of the lack of any
category management and sourcing strategies currently in place:
- Standardization of specifications
Product & Service - Optimization of Total Cost of Ownership (TCO)
- Volume bundling across commodity sub-categories with certain vendors
- Internal resources relied upon when value is favorable vs. that of external providers
In- vs. Outsourcing
- Perform selectively internally when core competencies/capability/flexibility is required
- Efficiency, automation and control level of processes from demand-to-delivery (transaction costs)
End-to-End Process - Extent to which systems support processes optimally
- Regular competitive tendering relying on optimal channels based on market structure and conditions
Supply Markets - Leveraging market insight and global offering
- Use of catalogue/e-Procurement systems
- Agreements in place, renegotiation frequency, commercial conditions
Supplier Agreements - Consideration of alternative agreement models in decision-making
- Supplier cost structure transparency and ability to influence

The detailed category analysis specified which levers can apply to each category, such as streamlining the number of contracts,
consolidating vendors further by category, bundling volumes across department/agencies, as well as standardizing and reducing
the variety of products procured across departments and agencies. Implementing formal category management and contract
management would also favorably impact volumes being procured and total cost of ownership.

Based on analysis of only a portion of Government spend, i.e., where the Procurement Services Branch has current
involvement to some extent and the summary analysis on the previous page, Government should target $8 – $15 million, or
over $10 million in cost savings in these key categories. Further levers such as Government directives to reduce advertising
(Communication Services) could yield further targeted savings.

4.1 Procurement Options for Reorganization

— The structure of Procurement Services Branch requires amalgamation and redesign, new skills, a move from acting as a
purchasing department to more value-added supply chain management, and defining performance metrics to measure
procurement performance and value generation.1
— Focused category management and standardization of contracts would yield immediate results.
— Materials Distribution Agency and Vehicle Equipment and Management Agency (VEMA) need to be reviewed. There is
potential to transfer certain VEMA purchases (e.g., light duty trucks) to a standard tender process.
— Beyond Core Government, provincial agencies would benefit from collaboration on certain bulk purchasing of goods.
— The Procurement Services Branch has a 2016/17 budget of $2.6 million ($2.35 million for salaries and benefits, an additional
$0.25 million for other expenditures), and an organizational structure of 27 positions including vacancies (see next page).
— PSB is predominantly involved only in the front-end and transactional aspect of the procurement process. There is no
strategic sourcing and no category management activity.

Additional considerations are provided in the next section.

1 Examples of metrics applied to different steps of the Source-to-Pay process are provided in Appendix A.
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International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 19
Options CONFIDENTIAL

4.1 Procurement Options for Re-Organization

Current State PSB Organizational Structure
Procurement Services Branch
ADMIN
ACTING DIRECTOR
SECRETARY

ACTING SYSTEM &

PURCHASING SUPPORT ADMINISTRATIVE
MANAGER MANAGER OFFICER

CONTRACT PROCUREMENT PROCUREMENT SYSTEM & PLANNING /

SPECIALIST OFFICER OFFICER [Link] ADMIN SUPPORT PROGRAM CATEGORY LEAD
ANALYST

CONTRACT PROCUREMENT STANDARD SYSTEM & VENDOR

ADMIN SUPPORT PROCUREMENT
SPECIALIST OFFICER OFFICER [Link] RELATIONS
ANALYST
OFFICER

CONTRACT PROCUREMENT MATERIAL IDENT.

BUYER ADMIN SUPPORT
SPECIALIST OFFICER TECH.

PROCUREMENT PLANNING
OFFICER ANALYST

PLANNING
ANALYST
Vacant positions, including new roles not yet fulfilled August 2016
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Options CONFIDENTIAL

4.1 Procurement Options for Re-Organization

Current Organizational Structure Compared to Benchmarks
The following metrics provide directional evidence of how similar organizations in the Public Services sector are structured in
terms of size compared to total annual spend managed, and how resources are typically allocated between strategic sourcing
and operational procurement types of activities.

Public Services
Ratio PSB All industries
Industry
Total annual spend amount managed by each employee of the procurement
5.11 21.5 22.8
organization (in millions of $)
% of the total number of employees of the procurement organization involved
0% 2 30.3% 41.1%
in strategic sourcing
% of the total number of employees of the procurement organization involved
100% 2 69.5% 58.9%
in operational procurement
Source: APQC

Based on benchmarks, the directional conclusions are that:

- “Efficiency” of the procurement organization should be significantly improved
- Out of balance between number of resources working on strategic sourcing and operational
procurement with the industry

1 Total annual spend managed by PSB comprises, based on provided data sets, purchase orders placed by PSB, release orders placed by PSB and

Release Orders placed by other government entities under Outline Agreements negotiated by PSB.

2 Based on the organizational structure described on the previous page, and discussions with PSB, there are currently no positions in place related

to strategic sourcing, although there are 2 vacancies related to strategic sourcing, and it is contemplated that 5-8 positions could be re-allocated to
strategic sourcing.
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Options CONFIDENTIAL

4.1 Procurement Options for Re-Organization

Procurement Function Value Proposition
A leading procurement function entails efforts to ensure efficiency in day-to-day operations and A leading
transactions, spend data transparency and analysis, and strategic activities such as category procurement function
management and strategic sourcing to focus on value for money. drives value to the
business
- Value is identified
through category
management and value
levers
- Value is generated in
strategic sourcing
through cost savings, risk
management, and
innovation
- Value is delivered by
maximizing visibility and
driving compliance to a
preferred supplier
contract
- Value is sustained
though the supplier
management process
- Value is enhanced and
protected through
advanced data and
analytics, and technology
enablement

4.1 Procurement Options for Re-Organization

Transferring the Procurement Focus on the Source-to-Pay Activities
While day-to-day procure-to-pay transactions are important necessities of the procurement function, reallocating significant time
and resources to sourcing strategies provides greater opportunity for cost savings.

Expected
saving curve
FOCUS AREA

Focus your time on the Reduce time spent on

sourcing process transactional tasks
Time

Source-to-
Source-to- Procure-to-Pay Pay
Contract Process

Analyze Analyze & Develop Obtain & Negotiate Sign and

needs Understand Sourcing Analyze & deploy
Supply Strategy Proposal Contract contract
Markets

+ Capability to impact savings on the Source to Pay process

-
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Options CONFIDENTIAL

4.1 Procurement Options for Re-Organization

Spectrum of Procurement Organizational Structures
A spectrum of the type of procurement organizational models from decentralized to centralized is depicted below.

Functional Model Spectrum

A - Decentralized B- Hybrid (Centre-led) C - Centralized

Procurement Procurement Procurement

Guidance Leader Owner

Advice, policy, tools, probity Strategic Sourcing leadership, direction, Procurement lifecycle owner, direction,
policy, tools, probity policy, tools, probity, stewardship

Division 1 Division 2 Division 3 Division 1 Division 2 Division 3 Division 1 Division 2

buying buying buying buying buying buying Procurement Procurement
team team team team team team
Division 1 Division 2
Technical Technical
Support Support
e.g., e.g., Specialty 2 e.g., PC’s Network category IS category
Specialty 1 Furniture Furniture (Specialties) (PC’s)
Furniture Agency staff Agency staff
e.g., Specialties e.g., PC’s
Agency staff Insurance Insurance
Indirect category Software
Insurance Laptops
(Furniture, Agency,
Insurance)

Autonomous procurement Central oversight and guidance,

Integrated procurement
functions/unclear roles and local implementation; all
Description community, specialty
responsibilities procurement processes in
procurement
optimum locations

4.2 Options Analysis

Option A B C

Status quo – decentralized, centralized Hybrid – Agency led, centrally controlled, Centralized – whole of government
Procurement
function exists but strategy and coordinate strategic categories, strategy, portfolio approach, sourcing
Organization
decisions largely devolved to departments conduct unique execution, procure to pay, contract
Options departments, no category management. procurement and manage contracts. management.

Summary Assessment – Procurement Organization

Lowest Highest

Alignment A B C
Economy A B C
Efficiency A B C
Effectiveness A B C

Highest Lowest

Risk C B A
Capacity and Capability A B C

A further assessment is provided on the following pages.

4.2 Options Analysis

Assessment – Procurement Organization

Criteria B - Compared to Status Quo C - Compared to Status Quo

Alignment  
This change will better align with government’s intended This change will better align with government’s intended
outcomes for better value for money for procurement with outcomes for better value for money for procurement with
performance results. performance results.
Economy  
This would help to improve the way that procurement is This would help to improve the way that procurement is
organized, more strategic, and focused on value for money. organized, more strategic, and focused on value for money.
With performance indicators around cost With performance indicators around cost
controls/reductions, there are additional opportunities to controls/reductions, there are additional opportunities to
better control overall procurement spend and improve better control overall procurement spend and improve
category management and control demand/volumes. category management and control demand/volumes.
Efficiency  
Cost containment/savings in spend categories that Cost containment/savings in spend categories that
contribute better performance to the system in an contribute better performance to the system in an
accountable manner. accountable manner.
Furthermore, centralization transfers existing procurement
activity in departments to one centralized agency.

▲ - Positive impact relative to Status Quo

Legend

▼ - Negative impact relative to Status Quo

= - even with A
Number of ▲ or ▼ indicates magnitude of
impact

4.2 Options Analysis

Assessment – Procurement Organization

Criteria B - Compared to Status Quo C - Compared to Status Quo

Effectiveness  
This would better enable the government and departments This would better enable the government and departments
to collaborate on procurement spend and collaboratively to control all procurement spend in the medium-term;
identify ways to improve. however, it will take considerable transformation to get
there; it could also enable resources to be freed up and
redistributed to where there are proven results
Risk  
Departments would need to re-direct and change from Departments would need to re-direct and change from
current patterns of doing their own thing. current patterns of doing their own thing. Department
resources would also need to be transferred, re-allocated or
terminated. New agency would require build-up and new
skills across supply chain management.
Capacity and  
Capability New capabilities around category management, and the New capabilities around category management, and the
definition and monitoring of key indicators would need to be definition and monitoring of key indicators would need to be
established. established.
Requires a significant transformational shift in terms of Requires a substantial transformational shift in terms of
capabilities and skill sets. capabilities, skill sets and systems.

▲ - Positive impact relative to Status Quo

Legend

▼ - Negative impact relative to Status Quo

= - even with A
Number of ▲ or ▼ indicates magnitude of
impact

4.2 Options Analysis

Option A B C

Costs incurred to adapt PSB current

organizational structure, policy and Significant costs incurred to transform
processes to hybrid model. procurement activities performed in all
Costs None
Government departments into a new
Limited impact on other Government centralized entity.
departments.

Realization of savings potential with Faster realization of savings potential due

focused and enhanced sourcing to centralization of all procurement
Benefits None activities, reviewed and standardized activities, once transformation is
procurement policy and adherence to established, but considerable time and
policy. risk to get there.

Note 1 : costs related to potential implementation/upgrade of a technological solution supporting procurement activities are excluded.
Note 2 : targeted savings are at maturity, i.e., savings in the near term will be partial as capabilities are being developed and as individual
categories are targeted.

5.1 Preferred Option

Based on the outcomes of the analysis conducted, our recommendation is to adopt an hybrid centre-led procurement function.

Option A B C

Status quo – decentralized, centralized Hybrid – Agency led, central oversight, Centralized – whole of government
Procurement
function exists but strategy and decisions centrally controlled, coordinate strategic strategy, portfolio approach, sourcing
Organization
largely devolved to departments, no categories, departments conduct unique execution, procure to pay, contract
Options category management. procurement and manage contracts. management.

Additional considerations
— The ability to transition from an operational, transactional procurement role towards supply chain management and a more
strategic sourcing role for PSB requires a shift in how requisitions and purchases are currently being done, i.e., evolving from the
current purchasing office service delivery model offered by PSB to a self-serve service delivery model, where other departments
and branches handle some of the operational procurement activities. This may require technology investments in e-Procurement
solutions or functionalities (e.g., eCatalogue enablement). However, such technology investments are expected to be integrated
to SAP, practical and with costs that represent a relatively small share of potential cost savings. These would need to be explored
as part of a phased-in plan with an IT strategy and a specific IT business case demonstrating effectiveness and positive return on
investment.
— Central direction and strong oversight is required at the outset to clarify roles and responsibilities, and department accountabilities
and compliance. Government direction is needed to establish clear authority and mandate to PSB, for central coordination with
clear roles and responsibilities of both PSB and departments, accountabilities, and focus on performance and results to drive cost
savings and value for money.
— The transition plan will require leadership and execution and a change in culture with an organization focused on delivering results
and performance. Transition to target operating model will require PSB to assemble a core category management unit within PSB.
This can be done by filling current branch vacancies and hiring the right profiles for these new roles to be further documented and
established.
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Considerations CONFIDENTIAL

5.1 Preferred Option

Additional considerations
— The spend analysis conducted represents only a portion of Government spend. As PSB matures and establishes a track record of
results, PSB could coordinate an expanded amount of strategic categories. It will be critical to bring more spend under category
management in order to achieve targeted savings. This will also:
— allow disciplined category management and strategic sourcing activities;
— fully leverage the bargaining power of the Government as a whole; and
— likely require “re-mandating,” i.e., clearly establishing PSB authority over a transition period and which categories are to
be centrally and exclusively sourced by PSB, or by a relevant central unit. This requires a change in policy by the
Government.
— Visibility over spend requires requisition and purchase order approval process to be adhered to in the system, i.e., SAP is not
optional but mandatory. This is a hard pre-requisite to be able to profile current spend patterns and eventually feed the sourcing
strategy for targeted categories.
— The current Procurement Administration Manual is approximately 450 pages. Based on interviews, few people know or
understand procurement processes. Our team has not seen such a voluminous procurement manual for any organization. The
Procurement Administration Manual is a symptom of an outdated, fragmented approach to procurement. Leading practice would
involve generating a new, concise Procurement Guide, outlining mandate, authorities, central coordination, policies, roles and
responsibilities, accountabilities, consequences, key processes and other guidance.

5.2 Benefits and Potential Cost Improvements

With a focus on select key categories in 2017/18, and actions to drive savings such as policy to substantially reduce advertising
or limit volumes that are discretionary, cost improvements can start to materialize in 2017/18 and a target of at least $5 million
could be set for 2017/18. Once the transition is well under way, Government should target annualized savings of over $10M
from strategic procurement, which can be expanded to other categories/areas, over time.
Appendix A outlines a number of key performance indicators (KPIs) at the Executive, Managerial and Operational level. At a
dashboard level for Executive, key performance measures would include: cost reduction savings as a $ amount and % of total
sourceable spend, average cost reduction per sourcing project, share of spend under category management, as well as
productivity measures.
A specific procurement IT business case would need to be developed as part of a practical, tactical and phased-in plan.
Considerable investment and tools are already in place in the Province’s SAP system. Enhancements such as e-catalogue and
further automations can be integrated. Technology investments should be a relatively small share of recurring cost-savings.

Option B

Procurement
Hybrid – Agency led, centrally controlled, coordinate strategic categories, departments retain ability and resources to conduct
Organization
unique procurement and manage contracts.
Options

One-off costs related to the implementation and transition to

Costs incurred to adapt PSB current organizational structure, the new model (to be estimated)
Costs policy and processes to hybrid model.
Recurring operating costs: same order of magnitude as current
Limited impact on other Government departments. costs of PSB ($2.6M) and costs of procurement activities
performed in the other departments (to be estimated)

Realization of savings potential with focused and enhanced

Target of $10M+ of recurring annual savings, achievable
Benefits sourcing activities, reviewed and standardized procurement
annually, once transition to central-led agency with authority
policy and adherence to policy.
Note 1: costs related to potential implementation/upgrade of a technological solution supporting procurement activities are excluded. System review is
outside of scope.
Note 2: targeted savings are at maturity, i.e., savings in the near term will be partial as capabilities are being developed and as individual categories are
targeted.
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Considerations CONFIDENTIAL

5.3 Risks
A number of risks could arise as the preferred option is planned for and implemented. Below, a list of key risks is outlined, along
with the potential likelihood and impact that the risk occurs, and mitigating actions that Manitoba could take to manage risks.

Risks Likelihood Impact Mitigating Actions

Unable to Realize Efficiencies — A benefits realization plan should be developed to support the
— Changing the approach to implementation of the changes to track, measure, and monitor
procurement organization may not the resulting benefits.
yield efficiency gains for the Province Low Medium — Leadership to plan and execute the necessary organizational
changes for the target operating model and focus on category
management and cost savings. Currently, there is no category
management, so focused efforts are expected to yield results.
Lack of Capabilities in Department — The Department will need to determine the required capabilities
— Some of the changes envisioned will for the future changes and map out its existing capabilities to
require different capabilities in the determine where gaps exist.
Department (e.g., performance — A training strategy and plan will be needed to roll out new
management, category management, requirements and provide ongoing supports to Department staff
strategic sourcing) that may not who are involved.
currently exist Medium Medium — Reallocation of resources and bringing in new talent is
contemplated.
— A robust change management and communications strategy
will be needed.
— Departments should be involved in the design of the changes to
ensure they are bought into them sooner and can begin to align
their practices to key requirements.
Lack of Cooperation from — Government directive and policy changes to ensure
Departments Procurement has required authority.
Medium Medium
— Clear mandate, and outline of roles, responsibilities and
accountabilities of PSB and Departments.

5.4 Implementation Plan Framework at a High-level

A phased approach to the implementation of the organizational model and redesigned procurement processes is
recommended. The key benefits include:
— Allow sufficient time to recruit and/or re-skill for the capabilities and capacity needed to support the new organizational model.
— Allow sufficient time to implement the technology changes to fully support the new processes while progressing towards the Vision.
— Change is implemented in manageable pieces allowing time for the organization to adjust.
— Provide the opportunity to continually evaluate the implementation and make changes along the way.

The proposed phases for the transition are depicted below:

Phase 0 Phase 1 Phase 2 Phase 3

Current State Interim Org Model Interim Org Model End State Org Model
– Detailed Planning – Pilot 1st Categories – Pilot 2nd Categories – Final Categories
– Select process – Roll-out of process – Complete process
changes changes changes

Project Management

Change Management and Communications

5.4 Implementation Plan Framework at a High-level

Phase Detail Year 1 Year 2 Year 3 Year 4
Phase 0 (3 – 6 months)
— Project Setup/Establish project governance
Phase
— Engage Project Manager/Key project resources
0
— Establish Change Management/Communication Strategy/Plans (3-6mo)

— Detailed Project Planning for Phase 1

Phase 1 (~ 12 months)
— Implement Interim Model/Recruit key resources
— Opportunistic strategic sourcing of goods and services Phase 1
(12 months)
— Implement select process changes
— Focus and report on cost savings and KPIs

Phase 2 (~ 12 months)
— Implement Interim Model/Recruit resources
— Form first Category Team/Continue strategic sourcing Phase 2
(12 months)
— Implement process changes to fully strategic categories
— Focus and report on cost savings and KPIs

Phase 3 (~ 12 months)
— Implement End State Organizational Model
— Implement all Key Category Teams Phase 3
(12 months)
— Complete process change implementation
— Focus and report on cost savings and KPIs

Appendix A –
Source-to-Pay Metrics

Strategy and Rationale

Design criteria and guiding principles to define these metrics is as follows:

Design Criteria Guiding Principles

— Improve Alignment – align what is measured with — Design metrics to be SMART – Specific, Measurable,
organizational performance objectives Actionable, Realistic and Timely
— Drive Behavior – select metrics that drive the right — Measure a manageable number of metrics
behaviors and outcomes — Develop clear definitions which ease creation and
— Promote Consistency – standardize what is tracking
measured across Supply Chain — Include internal customers/ stakeholders in the
— Enable Comparisons – implement metrics that process as undertaken during creation of target
compare progress against both internal expectations models and design documents
and external peers — Define metrics which are actionable and can drive
— Demonstrate Success – allow Supply Chain to results
promote ongoing progress and continuous
improvement

Various Views of Metrics by Target Audience

The defined metrics are broken down into key measurement groups, which are defined by the target audience for the metric.
Metrics will vary by audience and this categorization helps to establish where metrics should be managed and reported to:

1. Executive Metrics
High-level metrics which help manage critical areas of the supply chain and provide insight into the overall performance

2. Managerial Metrics
Metrics which would be utilized by the management groups across key functional areas to help assess the performance of a
particular process

3. Operational Metrics
Metrics to gauge adherence to policies and procedures, transaction volumes, and directional changes in overall activity to
help managers and supervisors appropriately manage their functional areas

Spend Managed and Cost Savings

# Metrics Description Frequency Level

Cost Reduction Savings as $ amount and Measures the savings that have been realized and implemented by
S1 Quarterly Executive
% of Total Sourceable Spend the procurement department.
Average Cost Reduction per Sourcing
S2 Average cost reduction as an outcome of sourcing projects Monthly Executive
Project
Measures the % of spend not governed by authorized and/or
S3 Off Contract/Maverick Spend Quarterly Executive
contract suppliers
% of Supplier Spend Under Formal Measures spend that is being formally managed under category
S4 Quarterly Executive
Category Management management
Measures percentage of total managed spend with
S5 % of Total Managed Spend – Material Monthly Operational
material/products by supply management professionals

S6 % of Total Managed Spend – Services Measures percentage of total managed spend with services Monthly Operational

S7 % of Spend Under Contract Measures supplier spend governed by contracts Quarterly Executive

Purchasing Spend Managed per Buyer in

S8 Measures the average spend per buyer per quarter Quarterly Managerial
Purchasing Department

Technology Usage and Cycle Time

# Metrics Description Frequency Level

# of Bid Events Executed Through

S9 Measures the number of bid events executed in the eSourcing tool Monthly Executive
eSourcing Tool/Manual Methods
% of Strategic Sourcing Events Planned Measures the percentage of sourcing events executed as a percent
S10 Quarterly Managerial
Versus Executed planned as part of the category strategies and/or sourcing plans
Measures the time from initiation of the project to contract
S11 Timeframe to Execute Full Sourcing Event Quarterly Managerial
execution
Timeframe from Bid/RFP Award to Measures the effectiveness of the process between awarding the
S12 Quarterly Managerial
Contract Execution business to executing the contract
% of Contracts Executed within Allotted Measures the percentage of contracts that are completed by their
S13 Quarterly Executive
Timeframe due date
Measures the effectiveness of the planning and full product
% of Sourcing Projects Completed on
S14 lifecycle. Clear initiation and completion dates must be Yearly Managerial
Schedule
consistently identified and documented.

Supplier Management
# Metrics Description Frequency Level

% of Active Suppliers that account for Measures the current state of supplier consolidation and activity
S15 Quarterly Executive
80% of total spend within the supply base from the previous year.

S16 % of Level 1 Suppliers with scorecards Measures the percent of Level 1 suppliers with scorecards Quarterly Executive

Measures the spend on a contract for a given material,

S17 Contract Compliant Spend Quarterly Executive
category, or commodity.
Measure value of procurement requests satisfied by the
% of procurement spend satisfied by
S18 preferred supplier list. This KPI can be measured for Quarterly Executive
preferred suppliers
specific commodities as well
% of Spend Under Formal Management Measures spend with Level 1 and Level 2 suppliers as a percent of
S19 Quarterly Executive
(Levels 1-2) total sourceable spend.
Measures number of suppliers with over $X in spend within
S20 # of suppliers with spend over $X Quarterly Managerial
a predetermined period
Measures the percent of savings identified through management of
Operational Savings as a % of Total
S21 contract metrics such as rebates, damages, payment terms, etc. Quarterly Managerial
Managed Spend
compared to the total spend under formal management.
% of Strategic Sourcing Events with Measures the SRM involvement in strategic sourcing events for
S22 Supplier Relationship Management (SRM) suppliers/categories that are currently under formal management, Quarterly Managerial
Involvement which includes all Level 1 and Level 2 Suppliers.
Measures number of deliveries returned to supplier due
S23 % Returns Quarterly Operational
to quality issues.

Transactions
# Metrics Description Frequency Level

Defines the number of transactions in the 'low dollar' transactions

B1 # of Transactions below $X Monthly Managerial
category which may be driving a high level of processing effort
% of Auto Three-way Match Confirms the number of transactions that were process via an
B2 Monthly Executive
Transactions automated three way match (no manual intervention)

B3 Average PO transaction value Average PO transaction value Monthly Managerial

Measures the volume of transactions which executed via PO at

B4 PO Volume at Specific Breaks specific value amounts. (Volume breakdowns can change as Quarterly Operational
required over time)
PO Issues Requiring Change Orders: Average Percentage of Change Orders for those suppliers that
B5 Monthly Managerial
Percentage of PO Changes send PO Confirmations.
# of Partial Purchase Order Receipt of Defines the number of partial PO receipts which may be driving
B6 Monthly Managerial
Goods per Week down the three-way match compliance rate
% of Purchase Orders Transacted using
B7 Purchase order transmitted through catalog transactions Monthly Managerial
Supplier Catalogs

B8 Catalog Count Number of Catalog Items Loaded to Date Monthly Managerial

Catalog Punchout: Purchase Requisition

B9 Number of PR’s Utilizing Catalog Punchout Monthly Managerial
(PR) Count
Measures the volume of transactions which executed via P-Card at
B10 P-Card Volume at Specific Breaks specific value amounts. (Volume breakdowns can change as Quarterly Operational
required over time)
Defines the number of transactions which were requested and paid
B11 # of Invoice Only Transactions Monthly Executive
via the invoice only transaction

Spend
# Metrics Description Frequency Level

B12 % of Discounts Available that are Taken Measures percent of available discounts taken by AP Monthly Executive

Defines the dollar value of the discounts lost in the month due to
B13 $ Value of Lost Discounts Monthly Executive
late payments
$ Value of List Price Discrepancies to Displays the difference between the purchase order price and
B14 Yearly Operational
Contract Value contracted price

B15 Total “No Touch” Spend Total spend that is not able to be managed Monthly Executive

B16 Average spend by buyer Average amount of spend initiated by each buyer Monthly Managerial

Review of transactions using P-Card, to identify prohibited

B17 Rogue P-Card Spend Monthly Managerial
categories and vendors

Technology Usage and Cycle Time

# Metrics Description Frequency Level

Measures the number of days on average an organization takes to

B18 Days Payable Outstanding (DPO) Monthly Executive
pay bills from the day they are received

B19 % of Invoices Paid on Time Measures the percent of times an invoice is paid on time Monthly Executive

Average Days to Process Invoice Calculates the average number of days required to receive an
B21 Monthly Executive
Approval invoice approval
Average # of Days to Approve Purchase
B22 Average number of days from requisition to PO approval Monthly Managerial
Order from Requisition
Number of suppliers capable of transacting via the technology tool
B23 Transacting Suppliers in the Portal Monthly Executive
to date
Number of Invoices that suppliers are transacting in the technology
B24 Invoice Volume in the Portal Monthly Managerial
tool

B25 PO Volume in the Portal Total number of POs throughput on the technology tool to date Monthly Managerial

B26 PO Spend in the Portal Total spend throughput on the technology tool to date Monthly Executive

Appendix B – Category
Detailed Spend Analysis

Fiscal Year 2015/16 – Overview of Spend Categories and Adjusted Spend

Data from the Procurement Services Branch in Manitoba Finance shows Government of Manitoba purchases of goods and
services over $1.2 billion in 2015/16. This data consists of Purchase Orders only and does not capture all procurement (also
excludes Crown agencies, etc.). Construction Services is the largest category, representing approximately one-half of the $1.2
billion in 2015/16. Construction Services has been excluded from the analysis as the nature of this type of spend has very
limited cost saving opportunities, although there are cost improvement opportunities related to better contract management.
As outlined in the Phase 1 Report, filters were applied to identify categories of “addressable spend” that are candidates for
category management and significant cost saving potential. As per the scope of Phase 2, data analysis was targeted to “top 10”
categories of opportunity. There are opportunities in other areas of procurement spend where similar analysis and principles
can be applied in the future. Thus, this represents only a portion of procurement opportunities. As the system is implemented
and transformed over the medium-term, more categories and spend should be coordinated by PSB.
Based on the provided data sets, the spend categories presented in the table below have been analyzed in order to qualify the
characteristics of the spend1. For each category, when the total spend provided in the first data set was higher than in the
second data set, the adjusted spend amount leverages a portion of the difference to reflect the similar level of spend. Part of the
difference between the two data sets is KPMG requested more detailed data requirements and information for Phase 2.

Fiscal Year 2015/16 – Overview of Spend Categories and Adjusted Spend

Adjusted Data set – Spend in
Spend Categories 1st Data set – Spend in 2015/16 2nd Data set – Spend in 2015/16
2015/16
1 – Operating Services $ 122 755 101 $ 166 513 123 $ 166 513 123
2 – Professional Services $ 109 730 469 $ 67 328 652 $ 97 009 924
3 – Medical, Dental, Veterinary $ 32 264 377 $ 1 830 180 $ 23 134 118
4 – Office Equipment $ 21 084 429 $ 6 384 287 $ 16 674 386
5 – Communication Equipment $ 20 947 116 $ 272 128 $ 14 744 620
6 – Maintenance & Repair Services $ 20 536 299 $ 11 722 749 $ 17 892 234
7 – Communication Services $ 17 802 460 $ 23 824 $ 12 468 869
8 – Food $ 11 129 773 $ 2 887 749 $ 8 657 166
9 – Vehicles, All types $ 6 294 413 $ 4 696 219 $ 5 814 955
10 – Fuels and Lubricants $ 5 775 494 $ 1 152 819 $ 4 388 692
11 – Machinery $ 3 784 628 $ 3 784 628
12 – Furniture and Furnishings $ 2 419 709 $ 2 419 709
13 – Safety Equipment and Devices $ 1 222 035 $ 1 222 035
Total $ 368 319 931 $ 270 238 102 $ 374 724 458
1 Only categories Communication Equipment and Communication Services have not been detailed due to the lack of detailed transactional data available.
Source: Derived from Manitoba 2015/16 Spend Data.

1 Category Evaluation – Operating Services (1/2)

• Within this division, the group/ • A total of 22 business areas are

subcategory Computer Related requesting this spend category.
Services accounts for almost 99% Analyzing current contracts might
of the total annual spend. 81% enable to identify bundling and/or
98.90%
negotiation opportunities.
• A total of 4 subcategories are
included within this spend • Among the 22 business areas, the
COMPUTER RELATED SERVICES category. business areas Central Services and
Central Services Growth, Enterprise and Trade
OPERATING FEES FOR SERVICE
RENTALS AND LEASES Growth, Enterprise and Trade account for 99% of the spend.
TRANSPORTATION SERVICES Others

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
• As this top spend category is being
1% procured by BTT (76%), ASD (23%) and
PSB, opportunities to further centralize 23% Under an OA
this type of purchase and have it
23% Not under an OA
managed by BTT could be examined. 77%
• Increasing the proportion of spend
under control of BTT would indeed
76% present several benefits, among which:
1. Bundling the volumes bought to • Only 23% of the total annual spend for this category was ordered
increase Manitoba’s bargaining using Outline Agreements.
power; • This spend represents 1,502 Release Orders, which were placed
2. Standardizing the procurement under 52 different Outline Agreements.
BTT ASD PSB processes and market approach. • 2,046 other Purchase Orders were placed for this category.

1 Category Evaluation – Operating Services (2/2)

Total annual spend Potential
$ 167m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16) Products and Services 
• Not a priority value lever
1 2009627 – IBM CANADA LTD $ 44 709 27%

2001349 – HEWLETT- PACKARD

Supplier Agreements 
2 $ 33 037 20%
(CANADA) CO • As many business areas (22) are buying from this category, analyzing current
needs might enable the identification of bundling opportunities, resulting in an
3 2058449 – MTS ALLSTREAM INC $ 17 462 10% increase of the organization’s bargaining power. This vendor is also in the top
2117139 – TECHNOLOGY 10 of the vendors of other selected categories, such as Office Equipment.
4 $ 15 768 9% • BTT is currently managing the largest part of the spend. The opportunity for
CONSORTIUM
BTT to benefit from PSB’s assistance, at least on the most critical purchases,
5 2206711 – #N/A $ 14 936 9% should be examined. PSB’s expertise could indeed be leveraged, notably for
negotiating and for providing potential additional market insights.
6 2139886 – #N/A $ 14 741 9%
Supply Markets 
7 2086488 – ESRI CANADA $ 2 497 1%
• An advanced understanding of supply markets is required for this top highly
8 2074103 – I D FUSION SOFTWARE $ 2 351 1% technical spend category. PSB is the entity which should be prepared to
provide precise competitive intelligence to its internal clients.
2068369 – EPIC INFORMATION
9 $ 1 924 1% End-to-End Process 
SOLUTIONS
• As both BTT and ASD are managing this critical category, opportunities to
10 2208078 – #N/A $ 1 509 1% standardize and streamline the procurement processes might be considered,
with a view to improve efficiency, decrease transaction costs and eliminate
11 All other vendors (335) $ 17 579 11% potential duplicated activities. Some procurement activities, such as market
analysis or supplier performance management, should be progressively
Total – Top 10 Vendors only $ 148 935 89% centralized.

In- versus Outsourcing 

Total – All Vendors (345) $ 166 513 100%
• Not a priority value lever
Source: Derived from Manitoba 2015/16 spend data.
© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 48
Appendix B – Spend Analysis CONFIDENTIAL

2 Category Evaluation – Professional Services (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
0.20%
Total annual spend for 6% Total # of business areas
$ 67m 26
the category (2015/16) buying this category
30%
21% • A total of 26 business areas are
• Only two groups/subcategories buying from this spend category.
are accounting for all of the Further investigation on existing
annual spend for this category : needs and buying methods could be
Professional Service Provision 21% conducted to identify potential
99.80% and Other Fees for Service. 22%
bundling opportunities and
• Among them, Professional processes to be standardized .
Service Provision accounts Infrastructure
Health, Seniors and Active Living • The 4 main business areas
PROFESSIONAL SERVICE PROVISION
almost all of the spend. presented on this graph account for
Central Services
OTHER FEES FOR SERVICE Others almost 80% of the annual spend.

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
1% • As this top spend category is
being mainly procured by PSB
13% (86%), opportunities to further 4% Under an OA
centralize the procurement of
this category appear rather 96% Not under an OA
low, even though they still
exist.
• Other value levers should • Only 4% of the total annual spend for this category was ordered
86%
however be prioritized to using Outline Agreements.
secure savings on this high • This spend represents 367 Release Orders, which were placed
spend category. under 40 different Outline Agreements.
PSB ASD BTT • 2,468 other Purchase Orders were placed for this category.

2 Category Evaluation – Professional Services (2/2)

Total annual spend Potential
$ 67m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16) Products & Services 
NUMBER TEN ARCHITECTURAL • Further consolidating the spend and refining a consolidated view on the
1 $ 4 990 7%
GROUP volumes and types of services requested on a recurring basis throughout the
organization, appears as a prerequisite to a thorough needs assessment.
2 KGS GROUP $ 3 765 6%
Supplier Agreements 
3 2027832 – N/A $ 1 929 3% • The high number of vendors (695) and the low proportion represented by the
top 10 vendors (only 31% of the total spend), suggest to improve the
4 SYNYSHYN ARCHITECTURE $ 1 749 3% understanding of business requirements to better establish service
agreements with vendors of record, and determine whether further supplier
5 STANTEC ARCHITECTURE $ 1 576 2% base rationalization can be achieved.

6 2221529 – N/A $ 1 512 2% Supply Markets 

• Ensuring cost structure transparency through Outline Agreements (currently
7 2037214 – N/A $ 1 441 2% only 4% of the spend) or commercial agreements (i.e., pre-established rate
grids by seniority level) could be leveraged during negotiations.
8 2193828 – N/A $ 1 356 2% • Further refining the knowledge of the market offering for the architectural
services, a highly specialized type of service which accounts for a significant
9 MORRISON HERSHFIELD LTD $ 1 355 2% part of the top 10 vendors.

CROSIER KILGOUR & End-to-End Process 

10 $ 1 226 2%
PARTNERS LTD
• 26 business areas are buying from this spend category, among which 4
business areas account for almost 80% of the annual spend. Streamlining
11 All other vendors (685) $ 46 430 69%
procurement processes for these 4 business areas should help achieving
higher efficiency and securing savings, through lower transactional costs.
Total – Top 10 Vendors only $ 20 898 31%
In- versus Outsourcing 
Total – All Vendors (695) $ 67 329 100%
• Not a priority value lever
Source: Derived from Manitoba 2015/16 spend data.
© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 50
Appendix B – Spend Analysis CONFIDENTIAL

3 Category Evaluation – Medical, Dental, Veterinary (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
3% 1% 1%
0.82% Total annual spend for Total # of business areas
$1.8m 8
the category (2015/16) buying this category
• Only 8 business areas are buying
• A total of 2 groups exist within this from this spend category.
division.
• Among them, 4 business areas
• However, almost all of the spend is account for 99% of the total
represented by the group Medical, 95% annual spend.
Dental, Equipment, Supply.
99.18% • The business area Health, Seniors
Health, Seniors and Active Living and Active Living accounts for
Families 95% of the total annual spend:
MEDICAL,DENTAL,EQUIP,SUPPLY Justice
Sustainable Development $ 1.7m for 2015/16.
PHARMACEUTICALS,VACCINES

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
0.3%
• This category is almost
entirely procured by PSB.
76% Under an OA
• Other value levers could
therefore be prioritized to Not under an OA
24%
secure savings on this spend
category.
• 76% of the total annual spend for this category was ordered using
99.7% Outline Agreements.
• This spend represents 305 Release Orders, which were placed
under 29 different Outline Agreements.
PSB ASD • 68 other Purchase Orders were placed for this category.

3 Category Evaluation – Medical, Dental, Veterinary (2/2)

Total annual spend Potential
$1.8m Low
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
1 2089628 - #N/A $ 608 33%

2 2268215 - #N/A $ 241 13% • Not a priority value lever

3 2000338 - #N/A $ 169 9%

Supplier Agreements 
4 2081458 - #N/A $ 99 5%
• As the top vendor accounts for 33% of the total spend, regular competitive
5 2238035 - #N/A $ 80 4% tendering is required, as well as documented frequent negotiations and a
complete supplier performance follow-up.
2000453 - BIOMERIEUX CANADA
6 $ 72 4%
INC
Supply Markets 
7 2267349 - #N/A $ 72 4%
• Further refining the knowledge of the market offering could be considered
8 2020156 - #N/A $ 47 3% for these highly specialized types of services.

9 2000521 - #N/A $ 44 2% End-to-End Process 

10 2204278 - #N/A $ 44 2%
• Not a priority value lever
11 All other vendors (39) $ 354 19%
In- versus Outsourcing 
Total – Top 10 Vendors only $ 1 476 81%

Total – All Vendors (49) $ 1 830 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

4 Category Evaluation – Office Equipment (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
4%
0.02% 7%
Total annual spend for • Which
Total business areas
# of business areasare
$6.4m buying from this spend 19
the category (2015/16) buying this category
categories?
• A total of 2 groups exist within this • 19 Can we identify
• business bundling
areas are buying
division. fromopportunities?
this spend category.
• However, almost all of the spend is • Among them, the business area
89%
99.98% represented by the group Central Services accounts for 89%
Computer Equipment. of the total annual spend, which
amounts to $5.7m for 2015/16.
Central Services
Others
COMPUTER EQUIPMENT
OFFICE EQUIPMENT AND SUPPLY Health, Seniors and Active Living

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
0.2% • Even though this spend
category is being procured by
BTT in a large part (65%), 1% Under an OA
opportunities to further Not under an OA
34.7% centralize this type of purchase 99%
could be examined.

65.1% • Only 1% of the total annual spend for this category was ordered
using Outline Agreements.
• This spend represents 49 Release Orders, which were placed
under 4 different Outline Agreements.
BTT ASD PSB • 345 other Purchase Orders were placed for this category.

4 Category Evaluation – Office Equipment (2/2)

Total annual spend Potential
$ 6.4m High
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
1 2047016 - SAP CANADA INC $ 4 026 63%
• Refining a consolidated view on the volumes and types of computer
2 equipment (top subcategory) requested on a recurring basis throughout
2266404 - #N/A $ 636 10%
the organization, appears as a prerequisite to a thorough needs
3 assessment of the organization, for this category.
2068369 - #N/A $ 390 6%

4 2141932 - ACRODEX INC $ 172 3% Supplier Agreements 

5 2197075 - #N/A $ 161 3%

• As the top vendor accounts for 63% of the total spend, regular competitive
tendering is required, as well as documented frequent negotiations and a
6 2117139 - #N/A $ 158 2% complete supplier performance follow-up.
• This vendor is also in the top 10 of the vendors of other selected
7 2206711 - #N/A $ 157 2% categories, such as Operating services, which might represent an
opportunity for bundling across categories.
8 2139886 - #N/A $ 140 2%

2205424 - B SHARP TECHNOLOGIES Supply Markets 

9 $ 118 2%
INC
• Not a priority value lever
2001349 - HEWLETT- PACKARD
10 $ 82 1%
(CANADA) CO End-to-End Process 
11 All other vendors (48) $ 343 5% • Not a priority value lever

Total – Top 10 Vendors only $ 6 041 95% In- versus Outsourcing 

Total – All Vendors (58) $ 6 384 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

6 Category Evaluation – Maintenance and Repair Services (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
7.14% 2%
Total annual spend for 4% • Which
Total business areas
# of business areasare
$ 11.7m buying from this spend 6
the category (2015/16) buying this category
categories?
15.67% • Can
Only we identify
6 business bundling
areas are buying
• A total of 3 groups or •
subcategories exist within this opportunities?
from this spend category.
division. These 3 groups seem • Among them, the business area
77.19% to refer to 3 different supply Central Services accounts for 94%
markets. 94% of the total annual spend, which
• The subcategory Repairs & amounts to more than $ 11m for
REPAIRS & MAINTENANCE SERVICES Maintenance Services accounts Central Services 2015/16. Buying methods and
CLEANING SERVICES for a significant part of the sourcing initiatives of this
Infrastructure
GROUNDS & SECURITY SERVICES spend. business area could be examined.
Others

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
• This spend category is being
2% 1%
procured by ASD in a large part
(97%). 2% Under an OA

98% Not under an OA

• Only 2% of the total annual spend for this category was ordered
97% using Outline Agreements.
• This spend represents 113 Release Orders, which were placed
under 10 different Outline Agreements.
ASD PSB BTT • 3,712 other Purchase Orders were placed for this category.

6 Category Evaluation – Maintenance and Repair Services (2/2)

Total annual spend Potential
$ 11.7m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
2164964 - PROGRESSIVE WASTE
1 $ 1 145 10% • Rationale behind the bundling of the 3 subcategories / groups (repairs &
SOLUTIONS CANADA
maintenance services, cleaning services, grounds and security services)
0002007276 - GLOBAL MECHANICAL
2 $ 1 143 10% into a single division should be reviewed.
LTD
0002018726 - BEN WIEBE Supplier Agreements 
3 $ 1 089 9%
CONSTRUCTION (1985) LTD
• The relatively low proportion represented by the top 10 vendors (only 53%
4 2027514 - VIPOND INC $ 945 8% of the total spend) suggests to improve the understanding of business
requirements to better establish service agreements with vendors of
2124200 - FOUR SEASONS record, and determine whether further supplier base rationalization can be
5 $ 625 5% achieved.
MECHANICAL
• Ensure vendors’ cost structure transparency, segregating out supplies
2026064 - THYSSENKRUPP from service, and benchmark the vendors’ pricelists against the prices of
6 $ 491 4%
ELEVATOR CORP the general maintenance items bought from vendors separately from the
services (for in-house maintenance services, if they exist)
7 2248578 - HORIZON BUILDERS LTD $ 212 2%
Supply Markets 
2013598 - LOWE MECHANICAL
8 $ 202 2% • This spend category contains three subcategories (repairs & maintenance
SERVICES LTD
services, cleaning services and grounds and security services) which seem
0002178871 - NATIONAL
9 $ 200 2% to pertain to three different suppliers’ markets. A thorough understanding
REFRIGERATION HEATING LTD
of these markets is required. Also, different procurement strategies, as
2225188 - TOTAL CO- ORDINATION well as distinct value levers, should be applied.
10 $ 199 2%
AND
End-to-End Process 
11 All other vendors (256) $ 5 472 47%
• Not a priority value lever
Total – Top 10 Vendors only $ 6 250 53%
In- versus Outsourcing 
Total – All Vendors (266) $ 11 723 100% • Not a priority value lever
Source: Derived from Manitoba 2015/16 spend data.
© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 56
Appendix B – Spend Analysis CONFIDENTIAL

8 Category Evaluation - Food (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
0.66%
Total annual spend for 6% • Which
Total business areas
# of business areasare
$ 2.9m 7% buying from this spend 9
the category (2015/16) buying this category
categories?
25.12% 11%
• A total of 3 groups or • • Can
Only we identify
9 business bundling
areas are buying
subcategories exist within this opportunities?
from this spend category.
division. • Among them, the business areas
74.22%
77% Justice and Health, Seniors and
Active Living account for 77% and
Justice 11% of the total annual spend,
PROCESSED,CANNED,DRIED Health, Seniors and Active Living respectively. Opportunities to
FRESH,FROZEN Families assess and possibly bundle needs
WATER,ICE Others should be therefore considered.

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
1.0% 0.1% • This category is almost entirely
procured by PSB.
96% Under an OA
• Other value levers could
therefore be prioritized to secure Not under an OA
4%
savings on this spend category.

• 96% of the total annual spend for this category was ordered using
98.9% Outline Agreements.
• This spend represents 11,402 Release Orders, which were placed
under 25 different Outline Agreements.
PSB ASD BTT • 388 other Purchase Orders were placed for this category.

8 Category Evaluation – Food (2/2)

Total annual spend Potential
$ 2.9m Low
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
2140934 - SYSCO FOOD SERVICES
1 $ 1 062 37%
OF WINNIPEG
• Refining a consolidated view on the types of goods and/or services
2 2197442 - #N/A $ 963 33% requested on a recurring basis throughout the organization, appears as a
prerequisite to a thorough needs assessment.
3 2019790 - PRATTS WHOLESALE LTD $ 386 13%
Supplier Agreements 
4 2039943 - #N/A $ 371 13%

• As the top 2 vendors respectively account for 37% and 33% of the total
5 2250931 - #N/A $ 31 1%
spend, regular competitive tendering is required, as well as documented
frequent negotiations and a complete supplier performance follow-up.
6 2027391 - VICTORIA INN BRANDON $ 19 1%

7
2045718 - SWS DETENTION GROUP
$ 11 0.4% Supply Markets 
INC

8 2263522 - #N/A $ 11 0.4% • Not a priority value lever

9 2239187 - L'EAU-1 $ 9 0.3% End-to-End Process 

10 2033203 - #N/A $ 8 0.3%
• Not a priority value lever
11 All other vendors (12) $ 18 0.6%
In- versus Outsourcing 
Total – Top 10 Vendors only $ 2 870 99.4%
• Could be a priority value lever. Some additional contextual information
Total – All Vendors (22) $ 2 888 100% would be required.

Source: Derived from Manitoba 2015/16 spend data.

9 Category Evaluation – Vehicles, all types (1/2)

The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
3%
0.1% Total annual spend for • Which
Total businessareas
# of business areas are
$ 4.7m buying from this spend 5
5% the category (2015/16) buying this category
8% 21% categories?
• A total of 7 groups or • Only• 5 Can we identify
business bundling
areas are buying
50% opportunities?
from this spend category.
subcategories exist within this
20% division. • Among them, 3 different business
47%
VEHICLES,ON ROAD 26% areas account for most of the spend
VEHICLES,OFF ROAD (97%). Needs should be analyzed
AIRCRAFT,COMPONENTS,ACCESORIES and bundling opportunities
20%
TRAILERS SOA identified, to verify that the
MARINE Infrastructure bargaining power of these 3
Sustainable Development business areas is leveraged.
OTHERS
Others

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
0.04% • This category is almost
entirely procured by PSB.
0% Under an OA
• Other value levers could
therefore be prioritized to Not under an OA
100%
secure savings on this spend
category.
• Only 0.1% of the total annual spend for this category was ordered
99.96% using Outline Agreements.
• This spend represents 5 Release Orders, which were placed under
3 different Outline Agreements.
• 85 other Purchase Orders were placed for this category.
PSB ASD

9 Category Evaluation – Vehicles, all types (2/2)

Total annual spend Potential
$ 4.7m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Value Levers Discussed Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
1 2103389 - #N/A $ 1 380 29% • A thorough needs assessment appears as a prerequisite to fully
understand this large spend category.
2002077 - PRATT AND WHITNEY
2 $ 879 19%
CANADA Supplier Agreements 
2011266 - KELLEHER FORD LINCOLN • As the top 2 vendors respectively account for 29% (N/A) and 19% of the
3 $ 389 8%
SALES LTD total spend, regular competitive tendering is required, as well as frequent
2006030 - FORT GARRY INDUSTRIES negotiations, documented by a complete supplier performance follow-up.
4 $ 273 6% • As 3 different business areas account for most of the spend (97%),
LTD
bundling opportunities should be analyzed to verify that common needs
5 2177455 - #N/A $ 161 3% have indeed been identified, which should have resulted in common
contracts and, in turn, in a correct leverage of the bargaining power of
6 2267979 - #N/A $ 138 3% Manitoba.

7 2167686 - #N/A $ 138 3% Supply Markets 

• Based on this top 10 vendor table, the goods and services included in this
8 2022368 - SATURN INDUSTRIES LTD $ 131 3% category seem to belong to different supply markets (ex: engines from
Pratt and Whitney or cars from Kelleher Ford Lincoln), which requires
2002849 - WILLIAMS AUTO
9 $ 105 2% distinct market analyses and procurement strategies.
ELECTRIC (1992) LTD

10 2153341 - #N/A $ 86 2% End-to-End Process 

• Standard and streamlined procurement processes should be implemented
11 All other vendors (41) $ 1 017 22% to make sure that the top business areas are following the same
guidelines, optimizing efficiency and reducing costs.
Total – Top 10 Vendors only $ 3 679 78%
In- versus Outsourcing 
Total – All Vendors (51) $ 4 696 100%
• Not a priority value lever
Source: Derived from Manitoba 2015/16 spend data.
© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered trademarks or trademarks of KPMG International. 60
Appendix B – Spend Analysis CONFIDENTIAL

10
Category Evaluation – Fuels and Lubricants (1/2)
The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
0.19% • Which
Total business areas
# of business areasare
Total annual spend for 3
$ 1.2m buying
buying from
this this spend
category
the category (2015/16) 13%
categories?
• 3• business
Can we areas arebundling
identify requesting
• Only 2 groups or subcategories
52% thisopportunities?
category, among which the
exist within this division, among
35% spend is relatively evenly
which the group Fuel accounts
distributed.
for almost all of the spend.
• Needs should be assessed and
99.81% bundling opportunities should be
Sustainable Development analyzed to verify that the
Infrastructure
bargaining power of these 3
FUEL FLUIDS,LUBRICANTS business areas is correctly
Central Services
leveraged for this category.

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
• As this top spend category is
being mainly procured by PSB
(84%), opportunities to further 82% Under an OA
16%
centralize the procurement of
18% Not under an OA
this category appear rather low
but still exist.
• Other value levers should
however be prioritized to • Only 2% of the total annual spend for this category was ordered
84% using Outline Agreements.
secure savings on this spend
category. • This spend represents 609 Release Orders, which were placed
under 12 different Outline Agreements.
PSB ASD • 119 other Purchase Orders were placed for this category.

10
Category Evaluation – Fuels and Lubricants (2/2)
Total annual spend Potential
$ 1.2m Low
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
1 2263481 - #N/A $ 561 49%
• Not a priority value lever
2 2154174 - IMPERIAL OIL $ 242 21%
Supplier Agreements 
3 2000556 - STITTCO ENERGY LTD $ 129 11%
• As the top 2 vendors respectively account for 48% and 21% of the total
4 2000315 - FEDERATED CO- OP LTD $ 126 11% spend, regular competitive tendering is required, as well as frequent
negotiations, documented by a complete supplier performance follow-up.
5 2265761 - #N/A $ 43 4% • As 3 different business areas account for all of the spend, bundling
opportunities should be analyzed to verify that common needs have
6 2269025 - #N/A $ 24 2% indeed been identified, which resulted in common contracts and, in turn,
in a correct leverage of the bargaining power of Manitoba.
7 2026365 - TOWN OF THE PAS $ 13 1%
Supply Markets 
8 2032422 - #N/A $ 4 0.3%
• Not a priority value lever
9 2036518 - #N/A $ 4 0.3%
End-to-End Process 
10 2189399 - #N/A $ 3 0.2%
• An improved use of purchasing cards might be relevant to maintain
11 All other vendors (16) $ 5 0.4% visibility and control over the total spend of the category.

Total – Top 10 Vendors only $ 1 148 99.6% In- versus Outsourcing 

Total – All Vendors (26) $ 1 153 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

11
Category Evaluation – Machinery (1/2)
The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
3.92% • Which business areas
5.69% 0.05% Total annual spend for Total # of business areasare
$ 3.8m buying from this spend 4
the category (2015/16) buying this category
categories?
28%
• A total of 5 groups or • Can we areas
4• business identify
arebundling
buying from
subcategories exist within this thisopportunities?
spend category. However,
division. 72% two of them (Infrastructure and
• However, the group Central Services) represent less
90.34% Construction represents the than 1% of the spend.
largest part of the spend. • Bundling opportunities should be
analyzed to identify potential
CONSTRUCTION FORESTRY,PARK,NURSERY commonalities between the 2 top
AGRICULTURAL OTHERS SOA Sustainable Development business areas.

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
0.3% • This category is almost entirely
procured by PSB.
0% Under an OA
• Other value levers could
therefore be prioritized to secure Not under an OA
100%
savings on this spend category.

• Only 0.2% of the total annual spend for this category was ordered
99.7% using Outline Agreements.
• This spend represents 22 Release Orders, which were placed
under 2 different Outline Agreements.
• 225 other Purchase Orders were placed for this category.
PSB ASD

11
Category Evaluation – Machinery (2/2)
Total annual spend Potential
$ 3.8m Low
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
2012995 - LEO'S SALES & SERVICE
1 $ 965 25% • As the main subcategory is Construction, accounting for 90% of the spend,
LTD
a thorough needs analysis should help to determine whether or not this
2 2009028 - HITRAC (1974) $ 427 11% type of category could be bundled with the corresponding construction
services.
2093139 - BOBCAT OF CENTRAL
3 $ 383 10%
MANITOBA LTD Supplier Agreements 
2006030 - FORT GARRY INDUSTRIES
4 $ 292 8%
LTD • A complete visibility over the spend of this category provides Manitoba
with an increased bargaining power.
5 2153341 - #N/A $ 276 7% • Bundling opportunities should also be analyzed to identify potential
commonalities between the 2 top business areas : SOA and sustainable
6 2000469 - VALLEY BLADES $ 250 7% development.

7 2138866 - NORDIK BLADES $ 234 6% Supply Markets 

• A precise knowledge of the supply market is required, to determine which
8 2110844 - #N/A $ 159 4%
procurement options should be preferred, for instance between rental and
acquisition.
9 2152315 - #N/A $ 159 4%

2011416 - KEYSTONE AGRI- MOTIVE End-to-End Process 

10 $ 149 4%
(2005)
• As 2 business areas are requesting this type of purchase, opportunities to
11 All other vendors (25) $ 489 13% standardize procurement processes to optimize efficiency should be
considered.

Total – Top 10 Vendors only $ 3 295 87% In- versus Outsourcing 

Total – All Vendors (35) $ 3 785 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

12
Category Evaluation – Furniture and Furnishings (1/2)
The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
5.65% 0.38%
Total annual spend for • Which
Total business areas
# of business areasare
$ 2.4m 5% buying from this spend 10
the category (2015/16) buying this category
categories?
• 3 groups or subcategories exist • 10 Can we identify
• business bundling
areas are buying
within this division. fromopportunities?
this spend category.
• However, the group Furniture, • However, the fact that only one of
93.97% Office accounts for the largest them (Central Services) accounts
part of the spend. 95% for most of the spend might be
an indication that this type of
spend is already fairly centralized.
FURNITURE,OFFICE
FURNISHINGS,FIXTURES Central Services Others
FURNITURE,INSTITUTIONAL

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
4% • As this spend category is being
procured by ASD in a large part
(96%), opportunities to further 0% Under an OA
centralize this type of purchase
100% Not under an OA
could be examined.

• Only 0.1% of the total annual spend for this category was ordered
96% using Outline Agreements.
• This spend represents 5 Release Orders, which were placed under
1 Outline Agreement.
ASD PSB • 149 other Purchase Orders were placed for this category.

12
Category Evaluation – Furniture and Furnishings (2/2)
Total annual spend Potential
$ 2.4m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
2005665 - FIRST AVENUE OFFICE
1 $ 2 176 90%
FURNISHINGS LTD
• Not a priority value lever
2034982 - MATERIALS
2 $ 68 3%
DISTRIBUTION AGENCY
Supplier Agreements 
2116693 - CONTEMPORARY OFFICE
3 $ 29 1%
INTERIORS LTD

4 2149836 - #N/A $ 25 1% • The opportunity to negotiate an Outline Agreement with the top vendor,
accounting for almost 90% of the spend, should be explored. Only 0.1% of
2049522 - ANTHONY ALLAN WORK the total annual spend for this category are indeed currently ordered using
5 $ 22 1%
ENVIRONMENTS Outline Agreements. Outline Agreements represent the opportunity to
2033655 - CUNNINGHAM BUSINESS better anticipate on the spend and, in turn, better control it.
6 $ 20 1%
INTERIORS LTD
2032973 - ALMONT INDUSTRIAL
7 $ 15 1%
MATERIALS LTD Supply Markets 

8 2027084 - V B G DISTRIBUTORS LTD $ 11 0.5%

• Not a priority value lever
2005139 - EUROCRAFT OFFICE
9 $ 11 0.4%
FURNISHINGS End-to-End Process 
2014639 - MARCEL'S DRAPERY AND
10 $ 10 0.4%
BLINDS • Catalogs of negotiated items could be leveraged to secure additional
11 All other vendors (16) $ 32 1.3% savings.

Total – Top 10 Vendors only $ 2 388 98.7% In- versus Outsourcing 

Total – All Vendors (26) $ 2 420 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

13
Category Evaluation – Safety Equipment and Devices (1/2)
The following analyses intend to gather some intelligence on the considered spend category, with the view to identify the
relevant value levers. More precisely, these analyses notably provide some insights on top vendors, on the nature of spend (i.e.,
subcategories), as well as on the proportion of spend under Outline Agreements.
Nature of Spend Specificities
Subcategories/Groups Business Areas
Total annual spend for 6% • Which
Total business areas
# of business areasare
$ 1.2m buying from this spend 5
the category (2015/16) buying this category
20.61%
categories?
42.81% 3 groups or subcategories exist 21% • Can we areas
5• business identify
arebundling
buying from
• 46%
within this division. thisopportunities?
spend category.
• The spend is rather evenly • Needs should be analyzed and
36.58% distributed among the 3 bundling opportunities should be
27%
subcategories, which might explored to ensure that sourcing
imply identifying different types activities related to this type of
FIRE FIGHTING EQUIPMENT of value levers, adapted to each Sustainable Development spend is optimized.
SAFETY,RESCUE, EQUIP & DEVICES of them. Justice
TRAFFIC CONTROL DEVICE Infrastructure
Others

Spend Control Assessment

Which entity placed the order? Proportion of spend under an Outline Agreement
5%
• This category is almost entirely
procured by PSB.
69% Under an OA
• Other value levers could
therefore be prioritized to Not under an OA
31%
secure savings on this spend
category.

95%
• 69% of the total annual spend for this category was ordered using
Outline Agreements.
• This spend represents 40 Release Orders, which were placed
under 8 different Outline Agreements.
• 130 other Purchase Orders were placed for this category.
PSB ASD

13
Category Evaluation – Safety Equipment and Devices (2/2)
Total annual spend Potential
$ 1.2m Medium
(2015/16) Savings

Top 10 Vendors Value Levers Analysis

Spend in $K Spend in % Potential Value Levers Relevance

Rank Vendor
(2015/16) (2015/16)
Products & Services 
1 2165337 - #N/A $ 518 42%
• Not a priority value lever
2 2079411 - #N/A $ 138 11%

Supplier Agreements 
3 2259926 - #N/A $ 138 11%

4 • As the top vendor accounts for 42% of the total spend, regular competitive
2006064 - #N/A $ 132 11%
tendering is required, as well as frequent negotiations, documented by a
complete supplier performance follow-up.
5 2217994 - #N/A $ 49 4%

6
2002223 - ATS TRAFFIC- MANITOBA
$ 47 4%
Supply Markets 
LTD

7 2266013 - #N/A $ 34 3% • Further refining the knowledge of the market offering for these services,
which are highly specialized, is required to improve the organization’s
bargaining power towards vendors.
8 2030473 - AIRMASTER SALES LTD $ 34 3%

9 2005911 - FONTAINE ELECTRIC LTD $ 30 2% End-to-End Process 

10 2167076 - #N/A $ 20 2% • 5 business areas are requesting this type of equipment and devices.
Opportunities to standardize procurement processes to optimize efficiency
should be considered.
11 All other vendors (30) $ 82 7%

Total – Top 10 Vendors only $ 1 140 93% In- versus Outsourcing 

Total – All Vendors (40) $ 1 222 100% • Not a priority value lever

Source: Derived from Manitoba 2015/16 spend data.

Detail

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[Link]

© 2017 KPMG LLP, a Canadian limited liability partnership and a member firm of the KPMG
network of independent member firms affiliated with KPMG International Cooperative (“KPMG
International”), a Swiss entity. All rights reserved. The KPMG name and logo are registered
trademarks or trademarks of KPMG International.
The information contained herein is of a general nature and is not intended to address the
circumstances of any particular individual or entity. Although we endeavour to provide accurate
and timely information, there can be no guarantee that such information is accurate as of the date
it is received or that it will continue to be accurate in the future. No one should act on such
information without appropriate professional advice after a thorough examination of the
particular situation.

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