NIST SP 800-53 Revision 5.1 HIGH SA-2: Allocation of Resources
Determine the high-level information security and privacy requirements for the system or system service in mission and business process planning; determine, document and allocate the resources required to protect the system or system service as part of the organizational capital planning and investment control process; and establish a discrete line item for information security and privacy in organizational programming and budgeting documentation.
What else in your programme already covers this
This control maps to 32 controls across 11 other frameworks. If you already hold one of them, the evidence you collected for it is the starting point here rather than new work.
NIST800-PM-31 Continuous Monitoring Strategy. Develop an organization-wide continuous monitoring strategy and implement continuous monitoring programs that include: Establishing the following organization-wide metrics to be monitored: [organization-defined]; Establishing [organization-defined] and [organization-defined] for control effectiveness; Ongoing monitoring