A budget is drawn up that reflects investment priorities derived from the portfolio of programmes and services that I&T enables. A formal I&T budget covers every expected cost of programmes, services and assets. It takes into account fit with the business and with the sourcing strategy, authorised sources of funds, internal resource costs and third-party costs, capital and operating expenditure, and contingencies whose rationale is documented and reviewed. Owners of processes, services and programmes, and managers of projects and assets, plan their own budgets; these plans are reviewed, allocations decided, and the budget assembled and adjusted as needs change. The current budget, with committed and current spending, is recorded, kept up to date and communicated, and how well budgeting has worked is monitored and used to make later budgets more accurate, reliable and cost-effective.
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.