Subcontractor Procurement and Cx Overview January 2006

1. Subcontractor Procurement and CxOverviewJanuary 2006 Strictly Private and Confidential

2. We’re beginning our procurement transformation agenda with Subcontractors • Subcontractors is the largest category of spend at $1.4 B and represents 28% of all goods & services. • Only 33% of subcontractor spend is through established procurement buying channels. • Where sourced and preferred suppliers are used, cost savings have been realised at $21M in FY04, yielding about 7 cents on the dollar. • If we use the established procurement buying channels, we could achieve at least $45M in subcontractor cost savings in FY06.

3. Global Subcontractor Procurement Category Goals Vision Transparency, management, and reduction of our subcontractor and contractor spend • Produce minimum $45 million in savings in FY06 • Increase utilization to 80%** • Contribute to 250 bps reduction of subcontractor costs as a % of NR • Improve team engagement (employee sat.) scores by minimum 25% • Measure and improve upon Customer Satisfaction Mission • All Staff Augmentation spend will go through a centralized procurement channel • Solution Based spend of $1 million or more per projectwill involve procurement for sourcing, contracting, reporting and management* Working Principles • Live and breathe our Core Values • Be easy to do business with – SIMPLIFY! • Success comes together • Plan, Execute, Learn, Improve • Work fast, take risks, leave comfort zone • Have some fun! Objectives Cost reduction, Process Efficiency, Reduced Risk, and Corporate Citizenship * Supplier performance monitoring and audits ** In countries with centralized ops… by FY07

4. Value Delivered by Subcontractor Procurement Reduced subcontractor procurement costs to support margin improvement • Achieved $18M in savings since FY03 through the BellSouth preferred program • Improved margin on select supplier contracts at SBC by delivering an 11% reduction in costs • Moved Microsoft from a negotiated rate card with their prime supplier to mark-up based pricing delivering cost savings of $1.2M/annum Improved efficiency • Delivered cost reductions at SBC of $265K on charges not fundamental to service delivery • Negotiated agreement with SBC supplier to eliminate volume minimums, saving $3M • Facilitated a shift of certain types of call volumes to a lower priced location eliminating one SBC center to reduced management oversight costs Increased visibility • Captured rate data and skill classification at BellSouth providing more refined contractor rate card and precise rate/skill match • Expanded visibility at Microsoft to select preferred suppliers to improve quality, cost and level of service • Introduced structured MI reporting across UK preferred supplier network Manage legal and compliance risks • Evaluated a prime suppliers OT exemption classification at Microsoft based on OT Federal rules for State of Washington, reducing OT costs • Formalised supplier management structure for UK PSN and significantly reduced “off contract” contractors and late invoicing of charges Increase diversity in our supply base • Added 6 diversity suppliers at BellSouth

5. Subcontractor Procurement Plans For FY06 From To From To From To From To *Spend totals exclude Avanade spend as follows: UK $66m;

6. What we asked from the Business Operations Council? • Require your client project teams to contact and use the contractor exchange before commitments are made with suppliers. • Expect Procurement to be part of the deal shape team for all projects with subcontractor expense of $1M or more. Check for Procurement’s involvement before signing off on a deal. • Set targets with your teams for Procurement utilization and quarterly cost savings goals that supports the 250 basis point reduction in subcontractor cost % net revenue. • Lead the Procurement Transformation by making a significant impact on Subcontractor cost. Contact Al Williams, Global Subcontractor Procurement Category Lead with questions

7. US Contractor Exchange (Cx) Overview

8. ADOPTION Strategic team to identify and facilitate the process of on - boarding new and existing project teams to the Contractor CATEGORY MGMT Exchange Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions LEGAL Team of attorneys available to review contracts , ensure consistent terms and conditions in contracts with suppliers CX OPERATIONS and mitigate Accenture’s risk Transactional team of specialists to facilitate day - to - day services that support project teams ENGAGEMENT SOURCING MANAGER ( ESM ) Primary contact for project staffing needs PROJECT TEAM Team focused on process design , change management and reporting and compliance The Cx Team

9. Driving new business to the Cx • Research, analyze and profile top contractor usage projects within Accenture to identify Adoption targets • Also support “self-generating” activities through the Adoption Process • Develop strategies, messages and tactics to adopt these projects to CPS • Team is responsible for laying out the framework to adopt the project into the Cx and for coordinating all activities within the applicable CPS teams • Once implementation has stabilized, project support is transitioned to Operations • Adoption monitors spend tracking and participates in checkpoint calls • Responsible for operation of a formal training program and for communications Team Members – Jessica Nyman (lead), Ken Smith, Talia Elkin, Lesley Batson

10. Day to day operations and customer service • Manage day-to-day contractor transactions • Contractor Procurement • Engaged with the ESM’s • Customer Relationship Management • Supplier Management (operational aspects) • Contractor Relations • Accenture Policy/Legal Facilitation • Payment/Billing Facilitation • Reporting/Metrics capturing • ACP Super-user/SME to manage issue resolution and capture enhancement requests

11. CATEGORY MGMT Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions Suppliers Supplier selection and on-going management • Manage supplier sourcing and ongoing supplier management (sourcing aspects) • Manage MSA’s with Preferred Supplier Network (PSN) • Assess sourcing opportunity • Profile the sourcing category • Develop sourcing strategy and gain client approval • RFx as appropriate • Negotiate terms and finalize contracts • Implementation of the Agreement • Track savings from Agreements - Create and deliver on savings target agreed with client • Support Adoption team efforts when needed (i.e. non-Cx suppliers subcontracting, etc.) • Spot Buying – Solutions Based Team Members – Jon Kesman (lead), Ken Kerrigan (lead), Mark Lamphere, Chris Misiak, 3 TBH

12. Dedicated Legal support • Draft, negotiate and maintain new services agreements and exhibits • Review pre-existing agreements and assess risks (i.e. non-Cx supplier MSA's) • Mitigate legal risk to Accenture • Educate Accenture executives and CPS team in legal and risk management issues related to the use of contractors • Maintain MSA's and provide template when appropriate • Maintaining a database where agreement information is housed Team Members – Tony Sadowski (lead), Amy Gifford, Troy Barron

13. ADOPTION Strategic team to identify and facilitate the process of on - boarding new and existing project teams to the Contractor CATEGORY MGMT Exchange Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions Suppliers Adoption teaming with Sourcing • When adoption identifies new opportunities with existing supplier requirements, engage sourcing • Sourcing to support Adoption discussions with new targets to bring credibility to the supplier management and negotiation components • Sourcing would review one-off contracts identified through adoption activities and make the decisions on the right approach – contract with suppliers, sub-tier through Cx, etc. • Look for additional input and required support from the Adoption team

14. Adoption teaming with the Cx • Assist in identification of projects to target for adoption activities • Act as an additional sales force to create “self generating” activity • Notify adoption when assistance is needed • Support with adoption activities to onboard projects • Post operation follow up with adoption activities

15. CATEGORY MGMT Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions Suppliers LEGAL Team of attorneys available to review contracts , ensure consistent terms and conditions in contracts with suppliers and mitigate Accenture’s risk Sourcing teaming with Legal • Review, draft and negotiate supplier agreements with Cx suppliers • Providing and reviewing internal and client-facing services agreements • Assess risks and determine how those risks can be mitigated

16. CATEGORY MGMT Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions Suppliers CX OPERATIONS Transactional team of specialist to facilitate day - to - day services that support customers Sourcing teaming with the Cx • Sourcing supports the day to day operations of the Cx as it relates to the supplier management component: • contractual issues • major performance issues/concerns • Operations acts as the “eyes and ears” for the Sourcing team in managing suppliers • Sourcing participates in Operations updates as appropriate • Operations supports Sourcing in category analysis and management • Skills identification, rate tracking, etc. • Operations resources contribute to supplier audits, led by Sourcing

17. The Cx teaming with Legal • Educate, guide and advise Cx Reps regarding legal risks, terms and conditions of the Agreements, proper use of contractors (supplemental staffing contractors, subcontractors and independent contractors), and to ensure appropriate contract interpretation and that legal risks are addressed and handled appropriately • Create, review and prepare flow down terms and conditions for the suppliers from each Accenture/Client master agreement • Assess risks and determine how those risks can be mitigated • Maintain Vendor Variance Report and Cx templates, including agreements and exhibits, and provide templates when appropriate • Review and analyze whether or not an individual meets policy guidelines to be an independent contractor

18. ADOPTION Strategic team to identify and facilitate the process of on - boarding new and existing project teams to the Contractor CATEGORY MGMT Exchange Team of sourcing experts with industry knowledge and experience to select suppliers and negotiate competitive terms with suppliers Tele - services Spot Buying Solutions Suppliers LEGAL Team of attorneys available to review contracts , ensure consistent terms and conditions in contracts with suppliers CX OPERATIONS and mitigate Accenture’s risk Transactional team of specialists to facilitate day - to - day services that support project teams ENGAGEMENT SOURCING MANAGER ( ESM ) Primary contact for project staffing needs PROJECT TEAM Team focused on process design , change management and reporting and compliance Contractor Procurement Services (CPS)