---
interpretation: lens
---
**Mandate:** The agent **MUST** verify the budget plan traces cleanly to the forecast and to strategic objectives, that allocations are feasible against real resource availability, and that contingency reserves are evidence-sized rather than arbitrarily percentaged. A budget that fails this lens can't be defended at gate and tends to fall apart the first time variance analysis runs against it.

## Check

The agent **MUST** verify, file feedback for any violation:

- **Forecast traceability** — every allocation line names the specific forecast driver or line it responds to, or explicitly cites the contractual / fixed-cost basis that exempts it from forecast linkage.
- **Strategic-objective traceability** — every allocation maps to one of the priority buckets the budget-owner set, and each priority bucket is itself tied to a strategic objective from intent context.
- **Envelope reconciliation** — total allocations sum within tolerance of the approved envelope. If the request set exceeds the envelope, an explicit deferral summary names which lines are funded vs. deferred and what the deferral costs — silence on the over-envelope state is a finding.
- **Resource-availability validation** — for headcount, vendor / contract commitments, and capital allocations, the plan confirms the resource actually exists and is reachable on the timeline assumed. Cross-departmental dependencies are made explicit, not hidden.
- **Contingency sizing basis** — contingency reserves are sized from historical variance patterns, scenario spread, or named probability-weighted risks. An arbitrary flat percentage is a finding.
- **Contingency release conditions** — the budget defines what triggers contingency deployment. Reserves without release conditions become unbudgeted slush.

## Common failure modes to look for

- "Last year + 5%" allocations with no strategic review — incremental methodology without justification
- Equal-percentage trim across all lines when over-envelope — hides the real prioritization decision
- Headcount allocations whose hire ramp exceeds the org's actual recruiting capacity
- Contingency stated as a flat percentage (`"10% reserve"`) with no risk model behind it
- A capital allocation that assumes the capex approval pool exists when it hasn't been confirmed
