Budget

Budget

Allocate the budget for "$ARGUMENTS". Break down the forecast into departmental budgets with spending limits, approval thresholds, and accountability.

Prerequisites

Read .metapowers/finance/$ARGUMENTS/03-forecast.md. If this file does not exist, tell the user:

Phase 3 (Forecast) has not been completed for "$ARGUMENTS". Run /finance:forecast $ARGUMENTS first, or use --skip-checks to bypass.

If --skip-checks is present in $ARGUMENTS, skip this check and log to .metapowers/finance/$ARGUMENTS/skip-log.md.

Process

1. Read context:

   • Read .metapowers/finance/$ARGUMENTS/02-plan.md for strategic objectives
   • Read .metapowers/finance/$ARGUMENTS/03-forecast.md for expense projections

2. Define budget structure:

   • List all departments or cost centers
   • Categorize expenses: personnel, tools/software, marketing, infrastructure, professional services, other
   • Determine budget period (monthly, quarterly, annual)

3. Allocate by department:

   • For each department:
     • Personnel costs (headcount x compensation)
     • Non-personnel costs (tools, travel, contractors, etc.)
     • Growth investments vs maintenance spend
   • Ensure allocations sum to the forecast total
   • Identify which departments have the most budget flexibility

4. Set guardrails:

   • Define spending authority levels (who can approve what amounts)
   • Set variance thresholds that trigger review (e.g., >10% over budget)
   • Identify protected vs discretionary line items
   • Define the reallocation process

5. Create accountability framework:

   • Assign a budget owner to each department
   • Define reporting cadence (monthly actuals vs budget)
   • Set up variance explanation requirements

6. Write the artifact to .metapowers/finance/$ARGUMENTS/04-budget.md with sections:

   • Budget Summary — total budget by period, split by department
   • Department Budgets — detailed allocation per department
   • Headcount Budget — planned hires, timing, and cost
   • Spending Guardrails — authority levels, thresholds, protected items
   • Accountability — owners, reporting cadence, variance rules

Output

The budget written to .metapowers/finance/$ARGUMENTS/04-budget.md. Present a summary highlighting:

• Total budget and department breakdown
• Largest budget categories
• Key guardrails and approval thresholds
• Headcount plan