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

2Basic

• Practice

  Assign budgets to key managers.

  Outcome

  Managers are assigned budgets but there may be limited operational data or tools to support their decision-making.

  Metric

  % of budgets adhered to [within specified tolerances].

3Intermediate

• Practices

  • Ensure all budget categories have clearly identified and accountable owners.
  • Provide managers with ready access to data, and sensitivity analysis and scenario modelling tools to support their decision-making.

  Outcome

  Managers can be formally held accountable for budgets.

  Metric

  % of budgets adhered to [within specified tolerances].

4Advanced

• Practice

  Consistently enforce accountability for budget management via appropriate issue escalation.

  Outcome

  Managers can automatically escalate out-of-tolerance deviations from the planned budget for corrective action and follow-up investigation, and can apply corrective actions to achieve budgets.

  Metric

  % of budgets adhered to [within specified tolerances].

5Optimized

• Practice

  Continually review the effectiveness of accountability mechanisms and provide managers with the authority and tools to make real-time IT budget decisions.

  Outcomes

  • Managers can be held accountable for both profiling and managing expenditure, in order to improve budgeting performance.
  • Transparent and real-time budget decisions can be facilitated.

  Metric

  % of budgets adhered to [within specified tolerances].