Delivering new systems and functionality requires significant investment. The upfront capital expenditure can seem eye-watering enough. Unexpected costs that surface as the programme rolls out can mean that contingency budgets are blown early. This could leave project accountants floundering as the costs spiral out of control.  Planned spend usually covers the cost of the new software, infrastructure, training, change management and delivery. But costs can escalate for a whole range of reasons. The scope may change and creep and analysts may find unexpected anomalies in the current landscape. The team could be left short on the required skills at the right time.   Good programme management will help to prevent unexpected budget overruns. Managers can keep expenditure down by focusing on replanning based on emerging issues. However, there may be expensive costs built in if basic risks are not addressed.