The Global Leader in Performance Management

1. HYPERION FINANCIAL MANAGEMENT The Global Leader in Performance Management John R. Green Maurice Claggett Eric McNutt DC HUG Meeting: June 5, 2006

2. AGENDA • Hyperion Financial Management Introduction • Hyperion Financial Management vs. Hyperion Enterprise • Hyperion Financial Management Solution Spotlight • Hyperion Financial Management Customer Discussion Panel • Q & A

3. Post Enron World - accountants are cool again! © 2002 The New Yorker Collection from cartoonbank.com. All Rights Reserved.

4. “Consolidations applications are seeing a resurgence after what was considered a maturing of this market, driven primarily by compliance issues in the United States, driven by Sarbanes-Oxley, and worldwide, driven by the pending International Financial Reporting Standards..” Kathleen Wilhide and Henry D. Morris Worldwide Financial and Business Performance Management Analytic Applications 2004-2008 IDC, #31633 July 2004

5. #1 in Financial and Business Performance Management Applications #1 Market Share Leader - 20.4% (vs. 6.6% 2nd ranked company) #1 in Budgeting & Planning #1 in OLAP #1 Bus. Performance Mgmt. (2003, 2004) LEADER in Corporate Performance Management (2003, 2004) Hyperion’s Market Leadership • Domain experts: 20+ years of experience • Over 10,000 customers including: • 15 of 15 Federal Cabinet Level Agencies • 91 of the Fortune 100 • 352 of the Global 500 • U.S. based company with 2,600 employees in over 20 countries • Global Presence; offices in over 20 countries • Global Financial Management partnerships “LEADER” in Corporate Performance Management (2005) “VISIONARY” in Corporate Performance Management (2003, 2004)

6. #1 in Financial Analytics #1 in Financial Consolidation #1 in Budgeting & Planning #1 Market Share Leader Financial Management Leadership

7. Financial Management WEB 335+ Customers, 100 Referenced Hyperion Enterprise WINDOWS Scalability 3500+ Satisfied Customers Micro Control DOS 1991 Today 1981 Global Functionality A Long History of Financial Solutions

8. 20+ Years Helping with Compliance

9. Award Winning Application • Packaged financial intelligence • “Smart dimensionality” • Process control and audit trail • Web architected/advanced technology • Financial reporting tools and integration • Hyperion’s financial market leadership 3 consecutive years – Hyperion Financial Management Receives Highest Rating Highest Rating among 10 competitors See www.checkspex.com

10. Enabling the Federal Management Cycle • Define and Communicate Strategic Goals • Strategic Planning • GPRA Performance Report/Plan • Agency/OMB Scorecards • PMA • Communicate and Report Results to all Stakeholders • Consolidations • Inter/Intra Agency • Financial/FACTS I & II • OMB / Congress Set Goals Model Report • Develop Models to Improve Operational Efficiency • Constraints • Resources • Funding • Outputs/Outcomes • Activity Based Costing 1 System 1 Truth • Analyze all Aspects of Agency Operations • Year over Year Variance • Comparability • Execution vs. Performance • Footnotes • Resource Allocation Analyze Plan • Create Plans that Optimize Resource Utilization • Performance Based Budgets • Spending • Operational Plans • Resources Monitor • Monitor Execution and Manage for Results • Key Performance Indicators • Performance Dashboards • Benchmarking and Metrics • Efficiency

11. Sarbanes-Oxley Act REQUIREMENT HYPERION FINANCIAL MANAGEMENT Section 302 -CEO/CFO Must Certify Submissions contain audit trail Section 404 – Internal Control Report Mandatory review/approval procedures Section 401 – Conditions for Useof non-GAAP Financial Measures Multiple organization hierarchies andchart of accounts U.S. Auditing Standards Require Autonomy from transaction systems Accelerated Reporting Web solution, I/C reconciliation, Journals IAS 2005 IAS, GAAP, and Local Statutory EU Countries to comply by 2005 Recognition and Measurement Custom dimensions; financial intelligence Consolidation and reporting Segment reporting, specialized currency, I/C Addressing Today’s Compliance Needs        

12. Additional Features • Single version of book or records • Accuracy and timeliness of close/reporting • Sophisticated use of workflow • Awareness of adjustments • Tracking/visibility of audit trail • Digital signature/certification capabilities • Internal control visibility at consolidation/reporting level • Monitoring/visibility of close/reporting via dashboard         Fast time to benefit and high return on investment!

13. Hyperion Financial Management Market-leading Financial Consolidation and Reporting Application • Patented financial consolidation and reporting features • Complete financial controls: audit trails, workflow, and validations • “Smart Dimensionality” • Flexible "what if" scenario management features • Powerful, reporting and analysis tools • Full integration with ERP and other transaction systems • Easy to customize and extend • Web-architected

14. HFM vs. Enterprise Maurice Claggett Sr. Solutions Architect Advanced Technology Group

15. Hyperion Enterprise – Continued Commitment • Financial Management Overview • Summary – Comparing Financial Management to Hyperion Enterprise • Financial Management Migration Assistant

16. Hyperion Enterprise Continued Commitment • Ongoing product development focus is on customer-driven enhancements • Core product enhancements • Hyperion Smart View support • Continued demand in world markets and selected new market segments • Localized in 9 languages • Customer Advisory Board • 14 leading Hyperion Enterprise customers • Committed to maintenance/support for years to come

17. Quick Poll In what area is your agency stretching the capabilities of Hyperion Enterprise? • Dimensionality – Multiple Apps • Size of Application (Accounts or Entities) • Multi-user Scalability • Web Functionality • Technology Foundation • Audit Trails and Sarbanes-Oxley • Shorter reporting cycles • Scorecarding • Ad Hoc, Drill and Pivot Reporting

18. Hyperion Enterprise – Continued Commitment • Financial Management Overview • Summary – Comparing Financial Management to Hyperion Enterprise • Financial Management Migration Assistant

19. Hyperion System 9 Financial Management Market-leading Financial Consolidation and Reporting Application • Patented financial consolidation and reporting features • Complete audit trails, workflow and validations • “Smart Dimensionality” • Flexible "what if" scenario management features • Powerful, reporting and analysis tools • Full integration with ERP and other transaction systems • Easy to customize and extend • Web-architected

20. Financial Reporting – Object-Oriented Reporting

21. Web Analysis/Hyperion Analyzer Online, interactive analysis • Intuitive, interactive online analysis with rich analytics • Addresses a multitude of users with varying levels of analytic intensity • Ideal for management reporting, product profitability analysis, performance management and promotional effectiveness

22. Smart View™ for OfficeLinks Spreadsheets to Consolidation Processes • Common MS Excel Add-in • Multi Source Read/Write • Integrated real-time pivot or formatted reporting • Access and run BPM processes • Deliver Web forms for data collection and reporting • Supports Smart Tags for integrating reports and views from Financial Reporting and Web Analysis System 9Financial Reporting System 9Web Analysis ENTERPRISE PLANNING FINANCIAL MANAGEMENT AND CONTROL TAILORED BPM APPLICATIONS • System 9 Planning • System 9 Financial Management • System 9 BI+

23. New InterCompany(Agency) Detail ModuleReduces Complex Closing Cycles • Bridges interCompany/Agency details between ERP and BPM • Captures and matches details at the invoice level • Collaboration capabilities for conflict resolution • Preventative Control – better than Detect control

24. Data Collectionand Transformation Audit Trails • Integrate SOX questionnaires • Store current and historical mapping definitions • Store supporting documents • Read and interpret any G/L trial balance file • Mapping validation against target system dimensions • Data integrity checking against data validation rules Financial Data Quality Internal Controls RepeatableProcesses • Source financial document archival • Prepackaged audit and internal control reports • Comprehensive role based security • Single standard and defined solution for any target application • Standardized database schema • Standard upward data certification process Financial Data Quality Management (UpStream)

25. Financial Data Quality Easily Integrates With Financial Management Solutions Sources Data Movement Financial Data Quality BPM System EAI Consolidations Import Validate Export Check Planning Workflow / Audit Analytics Relational Connector Scorecards

26. Expanded Cell Text and Document Links Reduces Costs of Compliance • Explanatory cell text expanded from 256 to over 2000 characters • Can also attach MS Word documents for additional detail • Provides more detailed annotations for management or auditors • Process Management and Cell-level Doc attachments • Shortens audit process and reduces costs

27. Hyperion Enterprise – Continued Commitment • Financial Management Overview • Summary – Comparing Financial Management to Hyperion Enterprise • Financial Management Migration Assistant

28. Summary: Comparing Hyperion Enterprise to Financial Management Hyperion Financial Management Hyperion Enterprise • Built to unify all financial data • Built for consolidation process • 12 “Smart” dimensions • 4 fixed dimensions • Client-Server architecture • Scalability to 1000s of users • Web-architected centralization • Distributed deployment + some Web • 24/7 support • Offline maintenance and backup • Easy to customize Web UI • HTML programming required • N/A • Object-oriented reporting • Process work flow • N/A • Robust controls and audit trails; helps with SOX/OMB A123 compliance • Some controls and audit trails • Part of Integrated Business Performance Management Suite • Standalone financial application

29. Hyperion Enterprise – Continued Commitment • Financial Management Overview • Summary – Comparing Financial Management to Hyperion Enterprise • Financial Management Migration Assistant

30. Financial Management Migration Assistant • Reduces migration time. • Allows you to spend more time on the design of your Hyperion Financial Management application. • Handles the migration of entities, accounts, currencies, sub-accounts, sub-structures and other meta-data as well as data. • User options to aid the meta-data migration in order to facilitate an efficient migration.

31. Summary • Hyperion Continues to Support and Enhance Enterprise, but are you outgrowing? • Financial Management Helps Reduce Reporting Cycles, Lowers Cost of Compliance and Unifies Financial and Non-Financial Information • 600+ Customers are Reaping the Benefits – What’s Your Strategy? • Additional Info: • Enterprise to HFM Case Study • Enterprise to HFM White Paper • Enterprise Support Matrix, HFM Support Matrix

32. SOLUTION SPOTLIGHT Eric McNutt Delta Solutions & Technologies

33. HFM Solution at a Federal Agency • Enhance financial reporting process • Decrease cycle time for producing financial statements • Increase internal controls throughout the reporting process • Streamline the reconciliation process

34. Talking Points • Configuration of the 12 dimensions to accommodate Federal reporting requirements • Statement of Net Cost allocations • FACTS reporting • Journal Process/Internal Controls • Treasury Interface

46. Summary • Robust, sustainable and flexible configuration that easily absorbs changes in Federal reporting requirements • Effective system design minimizes the need for additional business rules and calculations • Manual processes eliminated, replaced with automated processes that are easily audited • Drastically reduced reporting cycle, allowing staff to spend time analyzing data not gathering data

47. PANEL DISCUSSION Joe McIntyre Department of Justice & Julie Tao Department of Commerce