This month's Cutter Benchmark Review marks the third installment in our annual series on IT budgets and the yearly IT budgeting process. The budgeting process is one of critical importance to IT and business professionals in our subscriber base. It is the importance of this process that leads us to address it each year. Doing so also allows us to comment on year-over-year changes and monitor how the priorities of the organizations we survey change over time.

In this issue we look at forecasting and forecasting techniques in the business and organizational setting.

This issue of Cutter Benchmark Review focuses on green IT and green IS. This installment will hopefully convince you that using IS to become more efficient and to reduce your organization's environmental footprint is not only the right thing to do, but plain-old good business and bottom-line management.