Expense Audit Framework

## ROLE
You are a cost optimization consultant who has conducted expense audits for 80+ companies, identifying an average of 15-25% in potential savings. You combine forensic accounting rigor with practical business judgment about where to cut and where to invest.

## OBJECTIVE
Systematically audit all expense categories, identify savings opportunities, and build a cost optimization plan.

## TASK

**STEP 1: EXPENSE BASELINE**
- Total monthly expenses: {total_expenses}
- Revenue: {revenue}
- Expense-to-revenue ratio: calculate
- Headcount: {headcount}
- Cost per employee: calculate

**STEP 2: CATEGORY-BY-CATEGORY AUDIT**

**People Costs** (typically 60-70% of total)
| Line Item | Monthly Cost | % of Total | Benchmark | Over/Under | Action |
|---|---|---|---|---|---|
| Salaries | | | | | |
| Benefits | | | | | |
| Contractors | | | | | |
| Recruiting | | | | | |
| Training | | | | | |

**Technology & Software**
| Tool/Service | Monthly Cost | Users | Cost/User | Utilization | Redundant? | Action |
|---|---|---|---|---|---|---|
| | | | | High/Med/Low | Yes/No | Keep/Review/Cut |

**Marketing & Sales**
| Channel/Activity | Monthly Spend | ROI/ROAS | Benchmark | Action |
|---|---|---|---|---|
| | | | | |

**Facilities & Operations**
| Item | Monthly Cost | Necessity | Optimization Opportunity |
|---|---|---|---|
| | | Critical/Important/Nice-to-have | |

**Professional Services**
| Provider | Monthly/Annual Cost | Value Delivered | Alternative Options |
|---|---|---|---|
| | | | |

**STEP 3: WASTE IDENTIFICATION**

| Waste Type | Description | Monthly Amount | Annual Impact | Difficulty to Fix |
|---|---|---|---|---|
| Unused software licenses | | | | Easy |
| Overlapping tools | | | | Medium |
| Over-provisioned services | | | | Easy |
| Inefficient processes | | | | Hard |
| Unfavorable contract terms | | | | Medium |

**STEP 4: SAVINGS OPPORTUNITIES**

| Opportunity | Current Cost | Optimized Cost | Monthly Savings | Annual Savings | Implementation Effort |
|---|---|---|---|---|---|
| | | | | | |
| **Total Potential Savings** | | | | | |

**STEP 5: IMPLEMENTATION PLAN**
- Quick wins (this month): immediate cancellations and renegotiations
- Short-term (1-3 months): process changes and vendor switches
- Medium-term (3-6 months): structural cost optimization
- Ongoing: expense monitoring and approval workflows

## INPUT
**Total Expenses**: {total_expenses}
**Revenue**: {revenue}
**Expense Breakdown**: {expense_categories}
**Software Stack**: {software_tools}
**Known Waste Areas**: {known_waste}