Figure C9d.3 Budgeting framework of standard organizations and projects in a scaling

Figure C9d.3 summarizes activities of a recurrent budget, describes characteristics of the capital budgeting of projects, and remembers the roles of the revenue estimation and budget expenditure.

This survey supplements some other operations in any budgeting like Internal Financial Control (IFC) and Internal Audit (IA).

The Figure demonstrates a task complexity structure for scaling financial flow in standard organizations' budgets and projects (linked to the Scope of SPC Drivers and SPC Utility projects).

The Figure indicates a scaling needs in the size of business and budgeting tasks related to the package of SED, DRR, and HA projects, linked to the UN initiative's strategy, the Sustainable Development Goals (SDG).

The Figure adds a recommendation (an example) on how to improve Internal Financial Control of budgeting operations in an organization:

• Managers must start scaling the internal processes and implement the digital transformation for the organization's financial flows.

• IT experts and experts for budgeting must have a complex understanding of what they are doing, form a strong team, and be under public control, e.g., benchmarking other teams' results (e.g.via benchmarking).

Budgeting is a technological process. Therefore, policymakers and managers can get the requested value only when it can be completed as a technology, without any unfair attack. It will need the work step-by-step or consistent scaling and cleverly built algorithms in an environment that will absorb these steps.

Therefore, the web book recommends starting work in informal settings (with a minimum of legal burdens) with simple projects (e.g., according to SPC Drivers with the performance of SPC Utility on a territorial unit with about 1 million inhabitants).

The webbook is open for a comprehensive discussion about interdisciplinary and international cooperation.

This challenge guides us to think about tactics. UN Sustainable Development Goals, SDG presents seventeen goals on one side. Figure C9a offers tactical steps for implementing global development projects. It looks like strategy and tactic are in a confrontation (or are imbalanced). Why?

For example, the strategy of the UN SDG is in its place, but to talk about planning worldwide competitions in the fair competitiveness for projects SDG would be misleading (because the tactic rules are missing).

UN SDG is the goal, so the path to this goal has its strategy (the goal, destination). But this approach needs a tactic, specific steps, procedures, and algorithm for a particular time and place, needs the know-how to plan and implement moving ahead, solve (manage) risks and protect the path to a given strategy. Strategy and tactics are necessary "preludes" of the concert that we call the "performance" of the process implementation.

It's about choosing tools and the people's readiness to use them. It is about the division of works, the writing of the "score," and the mastery of the orchestration of project preparation and implementation processes. Strategies alone will not succeed in such a goal.

They also need tactics, and only then can the Human manage his/her work to result in the Great Tried (GT) environment.

Figures C9b.1,2 recall the need for all individuals, teams, and collectives (e.g., in organizations and projects) to respect the Global Digital Transformation (the GDT Shift effect between As-Is and To-Be) and respect influencers in bubbles (to distinguish both relativity and hierarchy of any influencer).

The fruit of this attention can be seen via the presentation of Figures C9c.1,2, significantly Figures C9d. 1,2,3 demonstrates the broad spectrum of tasks via a breakdown technique of business, financial, and technical operations). This approach is not simple but a prerequisite for mastering the Global Digital Transformation (GDT).

The core (magic) goal is the Global Digital Transformation (GDT). It is a long, specific process with many risks (e.g., people may reject to participate, but computers (machines) will need it, they can not switch off themselves simply to rest or ask for a new regime).

In summary, it is about a consensus (harmony) between humans and machines (computers), but in fact, much riskier is a loss of a (virtual) balance between HS and HD (more see in Chapter 6). Why?

The answer is bringing Figure C9e. Web book has presented a package of SED, DRR, and HA projects as an appropriate project preparation and implementation environment of the UN strategy of Sustainable Development Goals (SDG).

All this together, we can call the Human tool in the Great Triad, GT, to take care of human lives and healthy Nature, taking care of all that any observer in the Great Triad (GT) keeps in their memory.

Figure C9e presents two triads (goal and path). The first one describes the SED, DRR, and HA package, as a process full of risks connected with hazards and catastrophes.

Yes, we can significantly reduce risks and minimize the harm (the danger), but the threats are still there, and complex (vital) risks (in better cases) can be only under our control. It doesn't look too optimistic.

Therefore we also look for how projects will be monitored and evaluated and how we should understand the quantity and quality problems of such a complex approach.

Pessimism is a defense against mistakes, and optimism is the engine for the tasks described above.  To any discussion of how the Shift is a difficult task, the following Figure C9e. can contribute.