Agentic AI Audit · Executive Report

AI ROI Attribution &
Cost Optimization Roadmap

Nexus Digital Solutions
March 24, 2026 Classification: Executive Confidential Prepared by: Agentic AI Audit @ValueLayer.AI
Contents
  1. 01 Executive Summary
  2. 02 Current State Analysis
  3. 03 ROI Attribution by Project
  4. 04 Optimization Recommendations
  5. 05 Implementation Roadmap
  6. 06 Risk & Governance
  7. 07 Appendix
36% Cost Reduction Available
While Protecting All High-ROI AI Initiatives

Nexus Digital Solutions currently spends $213,429 annually ($17,786/month) across six AI projects — approximately 25.4% of its declared $840,000 AI budget. This utilization level reflects an organization in active scaling rather than mature deployment. While the portfolio demonstrates meaningful capability in three high-performing initiatives, it also carries concentrated waste and one critically failing project that demands immediate executive action.

1
91.9% of AI spend is SaaS subscriptions, not API costs. Monthly LLM API costs total only $1,446 (8.1% of spend), while $16,340/month flows to SaaS vendors — of which an estimated $6,580/month represents identifiable waste from zero-adoption and redundant tools.
2
Portfolio ROI is sharply polarized. Three projects exceed KPI targets at 104–117% achievement. Two Engineering projects and one Finance project materially underperform, with the bottom tier dragging overall portfolio health and creating unmitigated execution risk.
3
The Financial Forecasting Assistant is a critical governance failure. At $18,000 annualized spend, 0% KPI achievement, and a critical risk rating, this project has generated no measurable output and requires immediate escalation with probable cancellation.

A structured 10-week optimization program targeting redundant subscriptions and zero-utilization tools can recover $77,820 in annual savings — 36.5% of current AI spend — with no disruption to high-performing initiatives. Immediate cancellation of four non-adopted subscriptions alone delivers $4,950 in monthly savings within two weeks, requiring only vendor portal access and leadership authorization.

Portfolio Health Assessment
62/100
Health Score
C
Grade
$213K
Annual Spend
$6.6K
Monthly Waste
MetricCurrent ValueBenchmark
Cost per Employee (Monthly)$29.64
AI Tools per Department (Avg)2.4
Average Seat Utilization Rate58%≥ 75%
ROI-Positive Projects50% (3 of 6)≥ 75%
Shadow AI Risk LevelMediumLow
Monthly LLM API Cost$1,446 (8.1%)
Monthly SaaS Subscription Cost$16,340 (91.9%)
Estimated Monthly Waste$6,580$0

Nexus has deployed AI across five departments with a dual-track architecture: 19 SaaS subscriptions running alongside custom-built LLM pipelines using OpenAI, Anthropic, and AWS Bedrock. Three projects are demonstrably performing, but capability has outpaced procurement controls and lifecycle management.

The core problem is structural: engineering teams have successfully built custom AI pipelines that have made several legacy SaaS tools redundant, but the offboarding cycle has not been completed. With 1.31 billion monthly tokens consumed, model usage is substantial, yet the cost structure is almost entirely subscription-driven — meaning cost optimization does not require reducing AI capability, only eliminating vendor overhead.

Portfolio ROI Scorecard
ProjectDeptMonthly CostROIKPIRiskStatus
Customer Support AI CopilotCS$4,25592104%MedActive
Content Generation EngineMktg$1,84388117%LowActive
Sales Intelligence PipelineSales$5,36785112%LowActive
Code Review AutomationEng$2,4216371%MedUnderperf.
Internal Knowledge AssistantEng$2,4005862%HighUnderperf.
Financial Forecasting Asst.Fin$1,500120%CritFailing
Portfolio Total$17,78666 avg78%
Customer Support AI CopilotROI 92

The strongest overall performer, with 104% KPI achievement and measurable improvements in CSAT and autonomous ticket resolution rates approaching the 60% target. Primary optimization opportunity is over-provisioned infrastructure, which carries medium risk but does not impair current performance.

Content Generation EngineROI 88

The portfolio's standout cost-efficiency story. At $1,843/month — the second-lowest project cost — this initiative delivers the highest KPI over-achievement at 117%. Marketing's successful migration from Jasper AI to a custom Claude Sonnet pipeline is a clear example of in-house capability surpassing vendor tooling. Jasper AI ($1,200/month) should be cancelled immediately.

Sales Intelligence PipelineROI 85

Strong performance at 112% KPI achievement. At $5,367/month, this is the portfolio's highest-cost project. Gong AI ($3,200/month at 70% seat utilization) represents the primary optimization lever — seat-level right-sizing and renegotiation are actionable without disrupting pipeline performance.

Internal Knowledge AssistantROI 58

A structurally conflicted project: the custom RAG chatbot and Notion AI are competing for the same use case. RAG accuracy at 78% is insufficient to justify deprecating Notion AI, yet Notion AI utilization has collapsed to 30% across 80 seats. Immediate action: right-size Notion AI from 80 to 24 seats, recovering ~$640/month.

Code Review AutomationROI 63

Moderate value delivery hampered by dual-tool redundancy. Codacy and a Claude Sonnet-based review pipeline are running in parallel without a defined winner. A structured 4-week pilot is required before any cancellation decision.

Financial Forecasting Assistant — ROI Score: 12
This project represents a critical governance failure. The Runway FP&A subscription ($1,500/month) has not been activated, no KPIs have been achieved, and there is no evidence of deployment or adoption. This is not an underperforming project — it is an unstarted one. Cancel in Week 1. Conduct a structured viability review before any future Finance AI investment.

Total Savings Opportunity
CategoryAnnual SavingsEffortTimeline
Cancel four zero-value subscriptions$59,400LowWeeks 1–2
Right-size Gong AI & GitHub Copilot seats$9,120MediumWeeks 2–5
Codacy pilot + Notion AI seat reduction$7,680MediumWeeks 3–8
Governance framework (recurrence prevention)StructuralMediumWeeks 4–10
Total Recoverable$77,82010 weeks

Savings represent 36.5% of current annual AI spend. No high-performing initiative is impacted.

P1
Cancel Four Zero-Value Subscriptions
$59,400/yr savingsLow effortWeeks 1–2
SubscriptionMonthly CostReason
Runway FP&A$1,500Unstarted; zero adoption; project in critical failure
Jasper AI$1,200Team fully migrated to Claude Sonnet pipeline
Zendesk AI Add-on$1,800Full overlap with Intercom AI + custom GPT-4o pipeline
Lavender AI$450Confirmed non-adoption across all assigned seats
Total$4,950/mo

No technical migration required. Execution requires vendor portal access and leadership authorization — estimated at 2–4 hours of administrative time total.

P2
Right-Size Gong AI & GitHub Copilot
$9,120/yr savingsMedium effortWeeks 2–5

Audit and remove inactive Gong AI seats (currently 70% utilized at $3,200/month) through direct vendor negotiation targeting a 15–25% rate reduction. Reduce GitHub Copilot from 50 to 38 seats based on confirmed active developer usage. Combined estimated monthly savings of $640–$960.

P3
Codacy Pilot & Notion AI Right-Sizing
$7,680/yr savingsMedium effortWeeks 3–8

Pause Codacy ($330/month) and run a structured 4-week defect-category comparison against Claude-only code review. Retain Codacy only if it demonstrates unique coverage in security or compliance categories. Simultaneously reduce Notion AI from 80 to 24 engineering seats — this action is independent of the RAG sprint and recovers ~$640/month in guaranteed savings.

P4
AI Procurement & Utilization Governance
Structural valueMedium effortWeeks 4–10

Three governance mechanisms required: (1) monthly utilization monitoring dashboard with a 60% seat utilization renewal threshold; (2) mandatory dual CTO/CFO approval for any new AI subscription above $500/month; (3) documented model routing and tiering standards. This converts a one-time recovery into permanent portfolio management capability.

P5
Resolve Financial Forecasting Assistant
Governance actionWeeks 2–4

Following Runway FP&A cancellation, convene a Finance and Engineering leadership review to assess whether a viable AI forecasting use case exists. Any future investment must be conditioned on documented success criteria, a named project owner, and a 90-day evaluation window with measurable KPIs defined before spend is approved.

10-Week Optimization Program
PhaseTimelineFocusSavings
Phase 1: Immediate CancellationsWk 1–2Zero-risk administrative actions$59,400/yr
Phase 2: Consolidation & Right-SizingWk 3–8Structured pilots and seat audits$15,420/yr
Phase 3: GovernanceWk 8–10Policy deployment and monitoring$3,960/yr
Program Total10 weeks$77,820/yr
Phase 1: Immediate Cancellations
Weeks 1–2 · $59,400/yr · CTO/CFO authorization; 2–4 hours
  • Cancel Runway FP&A — $1,500/month recovered
  • Cancel Jasper AI — $1,200/month recovered; confirm migration completion
  • Cancel Zendesk AI Add-on — $1,800/month; run 5-day parallel monitoring
  • Cancel Lavender AI — $450/month; confirmed non-adoption
  • Initiate Finance leadership review of Financial Forecasting Assistant
Phase 2: Consolidation & Right-Sizing
Weeks 3–8 · $15,420/yr · Engineering lead; 20–30 hours
  • Audit Gong AI seats; remove inactive licenses; renegotiate
  • Right-size GitHub Copilot from 50 to 38 seats
  • Reduce Notion AI from 80 to 24 engineering seats
  • Launch 4-week Codacy vs. Claude-only code review pilot
  • Launch 6-week RAG pipeline accuracy sprint (84% threshold at Week 4 gate)
  • Run 30-day A/B benchmark: Claude Sonnet vs. GPT-4o for sales emails
Phase 3: Governance & Institutionalization
Weeks 8–10 · $3,960/yr · CTO/CFO; ~15 hours
  • Deploy monthly AI utilization monitoring dashboard
  • Publish AI Tool Procurement Policy (dual CTO/CFO approval >$500/mo)
  • Document model routing and tiering standards
  • Conduct Codacy pilot debrief; make retain/cancel decision
  • Publish updated AI portfolio health scorecard to executive team

Conservative floor: Even if Codacy is retained and Gong AI negotiation yields minimal results, Phase 1 cancellations alone deliver $59,400 annually — providing guaranteed program value regardless of Phase 2 outcomes.

Risk Register
RiskSeverityProb.Primary Mitigation
Zendesk AI cancellation creates ticket routing gapMedLow5-day parallel monitoring; rollback trigger at >15% resolution time increase or >3pt CSAT decline
RAG sprint extends beyond 6 weeksMedMedWeek-4 hard decision gate; Notion seat reduction proceeds independently
Codacy pilot reveals unique security coverageMedMedEvidence-based pilot; retain at reduced count if unique value confirmed
New redundant subscriptions added during optimizationHighMedGovernance policy enforced by Week 6; dual CTO/CFO gate above $500/mo
Financial Forecasting Asst. re-funded without reviewHighMedFormal use-case review required; executive sign-off mandated

Systemic governance risk: The current $6,580/month in waste accumulated across only six projects in the absence of procurement controls. As Nexus scales toward its $840,000 AI budget capacity, the same dynamic will compound proportionally. The AI Tool Procurement Policy and utilization monitoring dashboard are not optional enhancements — they are the mechanism by which this optimization program delivers durable, rather than temporary, value.

Methodology & Data Notes

Cost attribution was performed by mapping all AI-related subscription and API costs to the projects and departments that consume them. ROI scores (0–100) are composite metrics incorporating KPI achievement, value alignment, utilization efficiency, and risk level. The Portfolio Health Score (62/100) is a portfolio-level composite weighting ROI distribution, utilization efficiency, redundancy index, and governance maturity. All annualized figures are current monthly run-rate × 12 without growth adjustment.

Cost data reflects current subscription invoices and LLM API billing records (high confidence). Utilization rates are based on seat activation and feature engagement data. KPI figures are sourced from departmental reporting and may reflect partial-quarter data. Savings projections for seat reductions assume pro-rata billing; vendor renegotiation outcomes will vary.

ProviderRoleMonthly Exposure
OpenAI (GPT-4o, GPT-4o-mini)Primary LLM and embeddingIncl. in $1,446 API total
Anthropic (Claude Sonnet 4.5)Content and code review LLMIncl. in $1,446 API total
AWS BedrockSales LLM pipelineIncl. in $1,446 API total
SaaS Subscriptions (19 tools)Productivity, analytics, workflow$16,340/month
Immediate Next Steps
TimelineActionOwner
Week 1CTO and CFO authorize cancellation of Runway FP&A, Jasper AI, Zendesk AI Add-on, and Lavender AI; execute before end of current billing cycleCTO, CFO
Week 2Convene Finance and Engineering leadership for Financial Forecasting Assistant post-mortem; produce written viability assessment with go/no-go by Week 4CFO, VP Eng
Week 3Launch Codacy pilot, Notion AI seat right-sizing, and RAG accuracy sprint simultaneously; assign named workstream owners; schedule Week 10 governance sign-offVP Eng, Program Lead