It’s that time of year again when those with budget responsibility are being asked to submit their final numbers. With this in mind, it is worth remembering that of all the areas up for review by the Board, IT will often be the most hefty. IT is (or should be) a strategic asset, servicing the business and helping it meet its strategic and tactical objectives and revenue targets. The challenge is to ensure that IT and business budgets are aligned. In some organisations this communication is only done when the budgets are being finalised.