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Accountability Assignment

C2

Establish accountability for managing the expenditure of IT budgets.

Improvement Planning

Practices-Outcomes-Metrics (POM)

Representative POMs are described for Accountability Assignment at each level of maturity.

1Initial
  • Practice
    Rely on the best endeavours of assigned personnel.
2Basic
  • Practice
    Assign line managers and/or functional managers to budgets.
    Outcome
    Line managers and functional managers are assigned budgets, without formal accountability for actively managing them.
    Metric
    % of line managers and/or functional managers owning their budgets.
3Intermediate
  • Practice
    Ensure that all budget categories have clearly identified and accountable owners.
    Outcome
    Line managers and functional managers are formally held accountable for budgets.
    Metric
    % of line managers and functional managers adhering to their budgets [within specified tolerances]
4Advanced
  • Practice
    Consistently enforce accountability for budget management via issue escalation.
    Outcome
    Line managers and functional managers can apply corrective actions to achieve budgets, with a defined issue escalation path.
    Metric
    % of projects with budget accountability assigned to line managers and functional managers
5Optimized
  • Practice
    Give line managers and functional managers the authority and tools to make real-time IT budget decisions.
    Outcome
    Line managers and functional managers can be held accountable for both profiling and managing expenditure, in order to improve budgeting performance.
    Metric
    % of line managers and functional managers actively profiling and managing expenditure to their budgets [within specified tolerances].