Control 3.5: Cost Allocation and Budget Tracking

Overview

Control ID: 3.5 Control Name: Cost Allocation and Budget Tracking Regulatory Reference: SOX 404, GLBA 501(b), FINRA 4511, OCC 2011-12 Setup Time: 2-4 hours

Purpose

Cost Allocation and Budget Tracking provides comprehensive financial visibility into AI agent operations across the organization. This control establishes mechanisms for tracking license costs, consumption-based fees, development investments, and operational expenses associated with agent deployment and maintenance. For financial services organizations, this control supports SOX 404 financial controls, enables accurate technology cost allocation to business units, and ensures budget accountability for AI initiatives.

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Prerequisites

Primary Owner Admin Role: Power Platform Admin Supporting Roles: None

Licensing Requirements

Component	License Required
Power Platform Admin Center	Included with Power Platform
Microsoft 365 Admin Center	Microsoft 365 Enterprise
Azure Cost Management	Azure subscription
Power BI for Reporting	Power BI Pro or Premium
Microsoft Cost Management API	Azure (included)

Permissions Required

Task	Role/Permission
View Power Platform Licensing	Power Platform Administrator
View Azure Costs	Cost Management Reader
Configure Cost Allocation	Billing Administrator
Create Budget Alerts	Cost Management Contributor
Generate Cost Reports	Power BI Pro + data access
Approve Budget Changes	Finance Manager (business role)

Dependencies

• [x] Control 3.1: Agent Inventory and Metadata Management
• [x] Control 2.1: Managed Environments
• [x] Control 2.2: Environment Groups and Tier Classification

Pre-Setup Checklist

• [ ] Cost centers defined for AI agent allocation
• [ ] Budget owners identified for each business unit
• [ ] Chargeback/showback model approved
• [ ] Azure billing structure configured
• [ ] Power Platform licensing inventory complete

---

Governance Levels

Baseline (Level 1)

Track agent-related costs: licenses, hosting, development time; allocate to business units.

Recommended (Level 2-3)

Monthly cost reports by agent/department; budget vs. actual tracking.

Regulated/High-Risk (Level 4)

Real-time cost visibility; cost alerts; financial governance.

---

Setup & Configuration

Step 1: Define Cost Categories and Structure

Cost Category Taxonomy:

Category	Subcategory	Cost Type	Tracking Method
Licensing	Power Platform	Fixed	Per-user/per-app
	Microsoft 365	Fixed	Per-user
	Copilot Studio	Consumption	Message credits
	AI Builder	Consumption	Credits
Infrastructure	Azure Services	Consumption	Resource tagging
	Storage	Consumption	GB/month
	API Calls	Consumption	Transaction count
Development	Labor	Project	Timesheet allocation
	Consulting	Project	Invoice tracking
	Training	One-time	Course fees
Operations	Support	Fixed	FTE allocation
	Maintenance	Variable	Incident costs
	Monitoring	Fixed	Tool licensing

Step 2: Configure Power Platform Licensing Tracking

Portal Path: Power Platform Admin Center → Licensing → Capacity

1. Navigate to Power Platform Admin Center
2. Select Licensing → Capacity
3. Review current allocation:
4. Power Apps per-user/per-app licenses
5. Power Automate licenses
6. Copilot Studio message capacity
7. AI Builder credits
8. Document license assignments by environment/agent

License Cost Mapping:

License Type	Cost/Month	Allocation Unit	Tracking
Power Apps Premium	~$20/user	User	Entra ID groups
Power Apps per-app	~$5/app/user	App	App registration
Power Automate Premium	~$15/user	User	Flow assignments
Copilot Studio (25k Copilot Credits)	~$200	Copilot Credits	Usage reports
AI Builder (1M credits)	~$500	Credits	Consumption logs

Note

Pricing shown is approximate and may vary by agreement, region, and licensing program. Copilot Studio transitioned to the "Copilot Credits" model (September 2025). Consult your Microsoft licensing agreement for current pricing.

Step 3: Configure Azure Cost Management

Portal Path: Azure Portal → Cost Management + Billing → Cost Management

1. Navigate to Azure Portal
2. Go to Cost Management + Billing
3. Select Cost Management → Cost analysis
4. Create cost views for agent-related resources:

Recommended Tags for Agent Resources:

Tag Key	Values	Purpose
CostCenter	Finance, HR, Operations, etc.	Business unit allocation
AgentId	Agent registry ID	Link to inventory
Environment	Dev, Test, Prod	Environment allocation
Zone	Zone1, Zone2, Zone3	Governance zone
Project	Project code	Project tracking

Step 4: Set Up Budget Alerts

Portal Path: Azure Cost Management → Budgets → + Add

Create budgets for each cost center:

Budget Name	Scope	Amount	Alert Thresholds
AI-Platform-FY25	Subscription	$100,000	50%, 75%, 90%, 100%
Dept-Finance-Agents	Resource Group	$25,000	75%, 90%, 100%
Dept-HR-Agents	Resource Group	$15,000	75%, 90%, 100%
Dev-Environment	Resource Group	$10,000	80%, 100%

Alert Actions:

• Email budget owner at each threshold
• Email finance team at 100%
• Create incident ticket at 100%+ (optional)

Step 5: Build Cost Allocation Dashboard

Power BI Dashboard Components:

Section	Visualizations	Data Source
Executive Summary	Total spend, trend, forecast	Azure Cost Mgmt
By Business Unit	Pie chart, table	Cost center tags
By Agent	Bar chart ranked by cost	Agent registry + costs
By Category	Stacked bar (license/infra/dev)	Aggregated data
Budget vs. Actual	Gauge, variance table	Budget API
Trend Analysis	Line chart (12 months)	Historical data
Forecast	Projected spend	ML forecast

Step 6: Configure Chargeback/Showback Model

Allocation Methods:

Method	Description	Use Case
Direct	100% to single cost center	Dedicated agent
Proportional	Split by usage percentage	Shared agent
Tiered	Fixed base + variable usage	Subscription model
Project-Based	Allocate to project codes	Development costs

Chargeback Process:

1. Monthly usage data extracted (1st of month)
2. Costs calculated per allocation model
3. Charges posted to cost center ledger
4. Reports sent to business unit managers
5. Disputes resolved within 5 business days

Step 7: Implement Cost Optimization Recommendations

Portal Path: Azure Advisor → Cost Recommendations

Review and act on recommendations:

Recommendation Type	Action	Potential Savings
Unused licenses	Reclaim and reassign	10-20%
Idle resources	Shutdown or delete	5-15%
Right-sizing	Downgrade oversized resources	10-25%
Reserved capacity	Commit for discounts	15-40%
Orphaned agents	Decommission	Variable

---

PowerShell Configuration

# ============================================================
# Control 3.5: Cost Allocation and Budget Tracking
# PowerShell Configuration Script for FSI Organizations
# ============================================================

# Install required modules
Install-Module -Name Az.CostManagement -Force -AllowClobber
Install-Module -Name Az.Billing -Force -AllowClobber
Install-Module -Name Microsoft.PowerApps.Administration.PowerShell -Force -AllowClobber

# Connect to services
Connect-AzAccount
Add-PowerAppsAccount

# ============================================================
# SECTION 1: Retrieve Power Platform Licensing Data
# ============================================================

function Get-PowerPlatformLicenseCosts {
    param(
        [string]$TenantId = (Get-AzContext).Tenant.Id
    )

    Write-Host "Retrieving Power Platform license inventory..." -ForegroundColor Cyan

    # Define license SKUs and costs
    $licenseCosts = @{
        "POWERAPPS_PER_USER" = @{ Name = "Power Apps per User"; MonthlyCost = 20 }
        "POWERAPPS_PER_APP" = @{ Name = "Power Apps per App"; MonthlyCost = 5 }
        "FLOW_PER_USER" = @{ Name = "Power Automate per User"; MonthlyCost = 15 }
        "POWER_VIRTUAL_AGENTS" = @{ Name = "Copilot Studio"; MonthlyCost = 200 }
        "AI_BUILDER" = @{ Name = "AI Builder"; MonthlyCost = 500 }
    }

    # Get environment summary
    $environments = Get-AdminPowerAppEnvironment

    $licenseSummary = @{
        RetrievedDate = Get-Date -Format "yyyy-MM-dd"
        EnvironmentCount = $environments.Count
        Environments = @()
    }

    foreach ($env in $environments) {
        $apps = Get-AdminPowerApp -EnvironmentName $env.EnvironmentName
        $flows = Get-AdminFlow -EnvironmentName $env.EnvironmentName

        $envData = @{
            Name = $env.DisplayName
            Type = $env.EnvironmentType
            AppCount = $apps.Count
            FlowCount = $flows.Count
            EstimatedMonthlyCost = 0  # Would need license assignment data
        }

        $licenseSummary.Environments += $envData
    }

    Write-Host "Found $($environments.Count) environments" -ForegroundColor Green
    return $licenseSummary
}

# ============================================================
# SECTION 2: Azure Cost Analysis
# ============================================================

function Get-AgentAzureCosts {
    param(
        [Parameter(Mandatory=$true)]
        [string]$ResourceGroupName,
        [int]$DaysBack = 30
    )

    Write-Host "Analyzing Azure costs for agent resources..." -ForegroundColor Cyan

    $startDate = (Get-Date).AddDays(-$DaysBack).ToString("yyyy-MM-dd")
    $endDate = (Get-Date).ToString("yyyy-MM-dd")

    # Query cost data
    $costQuery = @{
        type = "ActualCost"
        timeframe = "Custom"
        timePeriod = @{
            from = $startDate
            to = $endDate
        }
        dataset = @{
            granularity = "Daily"
            aggregation = @{
                totalCost = @{
                    name = "Cost"
                    function = "Sum"
                }
            }
            grouping = @(
                @{
                    type = "Dimension"
                    name = "ResourceType"
                }
            )
        }
    }

    try {
        $costs = Invoke-AzCostManagementQuery `
            -Scope "/subscriptions/$((Get-AzContext).Subscription.Id)/resourceGroups/$ResourceGroupName" `
            -QueryDefinition $costQuery

        Write-Host "Cost analysis complete" -ForegroundColor Green
        return $costs
    }
    catch {
        Write-Error "Failed to retrieve cost data: $_"
        return $null
    }
}

function Get-CostByTag {
    param(
        [Parameter(Mandatory=$true)]
        [string]$TagName,
        [string]$TagValue = "*",
        [int]$DaysBack = 30
    )

    Write-Host "Analyzing costs by tag: $TagName..." -ForegroundColor Cyan

    $startDate = (Get-Date).AddDays(-$DaysBack).ToString("yyyy-MM-dd")
    $endDate = (Get-Date).ToString("yyyy-MM-dd")

    $costQuery = @{
        type = "ActualCost"
        timeframe = "Custom"
        timePeriod = @{
            from = $startDate
            to = $endDate
        }
        dataset = @{
            granularity = "None"
            aggregation = @{
                totalCost = @{
                    name = "Cost"
                    function = "Sum"
                }
            }
            grouping = @(
                @{
                    type = "TagKey"
                    name = $TagName
                }
            )
        }
    }

    $costs = Invoke-AzCostManagementQuery `
        -Scope "/subscriptions/$((Get-AzContext).Subscription.Id)" `
        -QueryDefinition $costQuery

    return $costs
}

# ============================================================
# SECTION 3: Budget Management
# ============================================================

function New-AgentBudget {
    param(
        [Parameter(Mandatory=$true)]
        [string]$BudgetName,
        [Parameter(Mandatory=$true)]
        [decimal]$Amount,
        [Parameter(Mandatory=$true)]
        [string]$Scope,
        [string[]]$NotificationEmails,
        [int[]]$ThresholdPercentages = @(50, 75, 90, 100)
    )

    Write-Host "Creating budget: $BudgetName ($Amount)..." -ForegroundColor Cyan

    $startDate = (Get-Date -Day 1).ToString("yyyy-MM-dd")
    $endDate = (Get-Date).AddYears(1).ToString("yyyy-MM-dd")

    # Build notification rules
    $notifications = @{}
    foreach ($threshold in $ThresholdPercentages) {
        $notifications["Alert$threshold"] = @{
            enabled = $true
            operator = "GreaterThan"
            threshold = $threshold
            contactEmails = $NotificationEmails
            thresholdType = "Actual"
        }
    }

    $budgetParams = @{
        Name = $BudgetName
        Scope = $Scope
        Amount = $Amount
        TimeGrain = "Monthly"
        TimePeriod = @{
            StartDate = $startDate
            EndDate = $endDate
        }
        Category = "Cost"
        Notification = $notifications
    }

    try {
        New-AzConsumptionBudget @budgetParams
        Write-Host "Budget created successfully" -ForegroundColor Green
    }
    catch {
        Write-Error "Failed to create budget: $_"
    }
}

function Get-BudgetStatus {
    param(
        [string]$Scope = "/subscriptions/$((Get-AzContext).Subscription.Id)"
    )

    Write-Host "Retrieving budget status..." -ForegroundColor Cyan

    $budgets = Get-AzConsumptionBudget -Scope $Scope

    $budgetStatus = @()

    foreach ($budget in $budgets) {
        $currentSpend = $budget.CurrentSpend.Amount
        $budgetAmount = $budget.Amount
        $percentUsed = [math]::Round(($currentSpend / $budgetAmount) * 100, 1)

        $status = @{
            Name = $budget.Name
            BudgetAmount = $budgetAmount
            CurrentSpend = $currentSpend
            PercentUsed = $percentUsed
            Remaining = $budgetAmount - $currentSpend
            Status = if ($percentUsed -ge 100) { "Exceeded" }
                     elseif ($percentUsed -ge 90) { "Critical" }
                     elseif ($percentUsed -ge 75) { "Warning" }
                     else { "Normal" }
        }

        $budgetStatus += [PSCustomObject]$status
    }

    Write-Host "Budget Status Summary:" -ForegroundColor Green
    $budgetStatus | Format-Table -AutoSize

    return $budgetStatus
}

# ============================================================
# SECTION 4: Cost Allocation Report
# ============================================================

function New-CostAllocationReport {
    param(
        [int]$Month = (Get-Date).Month,
        [int]$Year = (Get-Date).Year,
        [string]$OutputPath = ".\CostAllocationReport.html"
    )

    Write-Host "Generating cost allocation report for $Month/$Year..." -ForegroundColor Cyan

    # Sample cost data structure (in production, query actual sources)
    $costData = @{
        ReportPeriod = "$Month/$Year"
        GeneratedDate = Get-Date -Format "yyyy-MM-dd HH:mm:ss"
        TotalCost = 45000
        Categories = @(
            @{ Name = "Licensing"; Amount = 15000; Percentage = 33 },
            @{ Name = "Infrastructure"; Amount = 18000; Percentage = 40 },
            @{ Name = "Development"; Amount = 8000; Percentage = 18 },
            @{ Name = "Operations"; Amount = 4000; Percentage = 9 }
        )
        ByBusinessUnit = @(
            @{ Unit = "Finance"; Agents = 5; Cost = 12000 },
            @{ Unit = "Operations"; Agents = 8; Cost = 18000 },
            @{ Unit = "HR"; Agents = 3; Cost = 6000 },
            @{ Unit = "Customer Service"; Agents = 4; Cost = 9000 }
        )
        TopAgentsByCost = @(
            @{ Name = "Account Inquiry Bot"; Cost = 5500; Tier = "Tier 3" },
            @{ Name = "HR Benefits Assistant"; Cost = 4200; Tier = "Tier 2" },
            @{ Name = "IT Helpdesk Bot"; Cost = 3800; Tier = "Tier 2" },
            @{ Name = "Expense Report Helper"; Cost = 2900; Tier = "Tier 1" },
            @{ Name = "Compliance Q&A Bot"; Cost = 2500; Tier = "Tier 3" }
        )
    }

    $html = @"
<!DOCTYPE html>
<html>
<head>
    <title>AI Agent Cost Allocation Report - $($costData.ReportPeriod)</title>
    <style>
        body { font-family: 'Segoe UI', Arial, sans-serif; margin: 40px; background: #f8f9fa; }
        .container { max-width: 1100px; margin: 0 auto; background: white; padding: 30px; border-radius: 8px; box-shadow: 0 2px 4px rgba(0,0,0,0.1); }
        h1 { color: #0078D4; border-bottom: 3px solid #0078D4; padding-bottom: 15px; }
        h2 { color: #333; margin-top: 30px; }
        .metric-row { display: grid; grid-template-columns: repeat(4, 1fr); gap: 20px; margin: 20px 0; }
        .metric-card { background: linear-gradient(135deg, #0078D4, #00BCF2); color: white; padding: 20px; border-radius: 8px; text-align: center; }
        .metric-value { font-size: 28px; font-weight: bold; }
        .metric-label { font-size: 14px; opacity: 0.9; }
        table { width: 100%; border-collapse: collapse; margin: 20px 0; }
        th { background: #0078D4; color: white; padding: 12px; text-align: left; }
        td { border: 1px solid #ddd; padding: 10px; }
        tr:nth-child(even) { background: #f9f9f9; }
        .category-bar { height: 20px; border-radius: 4px; background: #0078D4; }
        .warning { color: #856404; background: #FFF3CD; padding: 10px; border-radius: 4px; }
        .footer { text-align: center; color: #666; margin-top: 40px; padding-top: 20px; border-top: 1px solid #ddd; }
    </style>
</head>
<body>
    <div class="container">
        <h1>💰 AI Agent Cost Allocation Report</h1>
        <p><strong>Report Period:</strong> $($costData.ReportPeriod) | <strong>Generated:</strong> $($costData.GeneratedDate)</p>

        <div class="metric-row">
            <div class="metric-card">
                <div class="metric-value">$([string]::Format("{0:C0}", $costData.TotalCost))</div>
                <div class="metric-label">Total Monthly Cost</div>
            </div>
            <div class="metric-card">
                <div class="metric-value">$($costData.ByBusinessUnit.Count)</div>
                <div class="metric-label">Business Units</div>
            </div>
            <div class="metric-card">
                <div class="metric-value">$(($costData.ByBusinessUnit | ForEach-Object { $_.Agents } | Measure-Object -Sum).Sum)</div>
                <div class="metric-label">Active Agents</div>
            </div>
            <div class="metric-card">
                <div class="metric-value">$([math]::Round($costData.TotalCost / 20, 0))</div>
                <div class="metric-label">Avg Cost/Agent</div>
            </div>
        </div>

        <h2>Cost by Category</h2>
        <table>
            <tr><th>Category</th><th>Amount</th><th>%</th><th>Distribution</th></tr>
            $($costData.Categories | ForEach-Object {
                "<tr>
                    <td>$($_.Name)</td>
                    <td>$([string]::Format('{0:C0}', $_.Amount))</td>
                    <td>$($_.Percentage)%</td>
                    <td><div class='category-bar' style='width: $($_.Percentage * 2)px'></div></td>
                </tr>"
            })
        </table>

        <h2>Cost by Business Unit</h2>
        <table>
            <tr><th>Business Unit</th><th>Active Agents</th><th>Monthly Cost</th><th>Cost/Agent</th></tr>
            $($costData.ByBusinessUnit | ForEach-Object {
                $costPerAgent = [math]::Round($_.Cost / $_.Agents, 0)
                "<tr>
                    <td>$($_.Unit)</td>
                    <td>$($_.Agents)</td>
                    <td>$([string]::Format('{0:C0}', $_.Cost))</td>
                    <td>$([string]::Format('{0:C0}', $costPerAgent))</td>
                </tr>"
            })
        </table>

        <h2>Top 5 Agents by Cost</h2>
        <table>
            <tr><th>Agent Name</th><th>Tier</th><th>Monthly Cost</th></tr>
            $($costData.TopAgentsByCost | ForEach-Object {
                "<tr>
                    <td>$($_.Name)</td>
                    <td>$($_.Tier)</td>
                    <td>$([string]::Format('{0:C0}', $_.Cost))</td>
                </tr>"
            })
        </table>

        <h2>Cost Optimization Recommendations</h2>
        <div class="warning">
            <strong>Review Recommended:</strong>
            <ul>
                <li>3 agents with <5 sessions/month identified for potential decommissioning</li>
                <li>2 licenses unassigned - consider reallocation</li>
                <li>Dev environment costs up 15% - review for cleanup</li>
            </ul>
        </div>

        <div class="footer">
            <p>Generated by FSI-AgentGov Cost Tracking System</p>
            <p>For questions, contact: finance-aiops@company.com</p>
        </div>
    </div>
</body>
</html>
"@

    $html | Out-File -FilePath $OutputPath -Encoding UTF8
    Write-Host "Report generated: $OutputPath" -ForegroundColor Green

    return $OutputPath
}

# ============================================================
# SECTION 5: Cost Anomaly Detection
# ============================================================

function Find-CostAnomalies {
    param(
        [int]$MonthsToAnalyze = 6,
        [double]$ThresholdMultiplier = 2.0
    )

    Write-Host "Analyzing cost patterns for anomalies..." -ForegroundColor Cyan

    # Sample historical data (in production, query actual cost history)
    $historicalCosts = @(
        @{ Month = "Jul"; Cost = 42000 },
        @{ Month = "Aug"; Cost = 43500 },
        @{ Month = "Sep"; Cost = 44200 },
        @{ Month = "Oct"; Cost = 43800 },
        @{ Month = "Nov"; Cost = 45000 },
        @{ Month = "Dec"; Cost = 58000 }  # Anomaly
    )

    # Calculate baseline
    $costs = $historicalCosts | ForEach-Object { $_.Cost }
    $mean = ($costs | Measure-Object -Average).Average
    $stdDev = Get-StandardDeviation -Values $costs
    $upperThreshold = $mean + ($ThresholdMultiplier * $stdDev)
    $lowerThreshold = $mean - ($ThresholdMultiplier * $stdDev)

    Write-Host "Baseline: Mean = $([math]::Round($mean, 0)), StdDev = $([math]::Round($stdDev, 0))" -ForegroundColor Gray
    Write-Host "Thresholds: Lower = $([math]::Round($lowerThreshold, 0)), Upper = $([math]::Round($upperThreshold, 0))" -ForegroundColor Gray

    $anomalies = $historicalCosts | Where-Object {
        $_.Cost -gt $upperThreshold -or $_.Cost -lt $lowerThreshold
    }

    if ($anomalies.Count -gt 0) {
        Write-Host "`n⚠️ Cost Anomalies Detected:" -ForegroundColor Yellow
        $anomalies | ForEach-Object {
            $deviation = [math]::Round((($_.Cost - $mean) / $stdDev), 1)
            Write-Host "  $($_.Month): $($_.Cost) ($deviation σ from mean)" -ForegroundColor Red
        }
    }
    else {
        Write-Host "✅ No cost anomalies detected" -ForegroundColor Green
    }

    return $anomalies
}

function Get-StandardDeviation {
    param([array]$Values)
    $mean = ($Values | Measure-Object -Average).Average
    $squaredDiffs = $Values | ForEach-Object { [Math]::Pow($_ - $mean, 2) }
    $variance = ($squaredDiffs | Measure-Object -Average).Average
    return [Math]::Sqrt($variance)
}

# ============================================================
# SECTION 6: Chargeback Processing
# ============================================================

function Process-MonthlyChargeback {
    param(
        [int]$Month = (Get-Date).AddMonths(-1).Month,
        [int]$Year = (Get-Date).AddMonths(-1).Year
    )

    Write-Host "Processing chargeback for $Month/$Year..." -ForegroundColor Cyan

    # Sample allocation data
    $chargebackRecords = @(
        @{ CostCenter = "CC-FIN-001"; Department = "Finance"; Amount = 12000; AgentCount = 5 },
        @{ CostCenter = "CC-OPS-002"; Department = "Operations"; Amount = 18000; AgentCount = 8 },
        @{ CostCenter = "CC-HR-003"; Department = "HR"; Amount = 6000; AgentCount = 3 },
        @{ CostCenter = "CC-CS-004"; Department = "Customer Service"; Amount = 9000; AgentCount = 4 }
    )

    Write-Host "`nChargeback Summary for $Month/$Year:" -ForegroundColor Green
    Write-Host "======================================" -ForegroundColor Green

    $total = 0
    foreach ($record in $chargebackRecords) {
        Write-Host "$($record.CostCenter) | $($record.Department): $([string]::Format('{0:C0}', $record.Amount)) ($($record.AgentCount) agents)"
        $total += $record.Amount
    }

    Write-Host "--------------------------------------"
    Write-Host "TOTAL: $([string]::Format('{0:C0}', $total))" -ForegroundColor Cyan

    # Export for ERP integration
    $chargebackRecords | Export-Csv -Path ".\Chargeback-$Year-$Month.csv" -NoTypeInformation
    Write-Host "`nChargeback file exported for ERP import" -ForegroundColor Green

    return $chargebackRecords
}

# ============================================================
# EXAMPLE USAGE
# ============================================================

Write-Host "=== Control 3.5: Cost Allocation and Budget Tracking ===" -ForegroundColor Magenta

# Get Power Platform license costs
# Get-PowerPlatformLicenseCosts

# Get Azure costs for agent resources
# Get-AgentAzureCosts -ResourceGroupName "rg-ai-agents-prod" -DaysBack 30

# Create a budget
# New-AgentBudget -BudgetName "AI-Agents-Q1" -Amount 50000 -Scope "/subscriptions/xxx/resourceGroups/rg-ai-agents" -NotificationEmails @("finance@company.com")

# Check budget status
# Get-BudgetStatus

# Generate cost allocation report
# New-CostAllocationReport -Month 12 -Year 2024

# Find cost anomalies
# Find-CostAnomalies

# Process monthly chargeback
# Process-MonthlyChargeback -Month 12 -Year 2024

Write-Host "`nConfiguration script ready. Uncomment and run desired functions." -ForegroundColor Green

---

Financial Sector Considerations

Regulatory Requirements

Regulation	Requirement	Implementation
SOX 404	IT cost controls documentation	Document cost tracking as financial control
GLBA 501(b)	Safeguard investment tracking	Track security-related agent costs
FINRA 4511	Financial records retention	Retain cost records for 6+ years
OCC 2011-12	Third-party cost visibility	Track vendor costs separately
Internal Audit	Cost allocation accuracy	Implement reconciliation process

Zone-Specific Configuration

Zone	Cost Tracking Granularity	Budget Control	Approval
Zone 1 (Personal Productivity)	Aggregate by department	Soft limits	Team Lead
Zone 2 (Team Collaboration)	By agent	Hard limits	Manager
Zone 3 (Enterprise Managed)	Detailed breakout	Real-time enforcement	Director/VP

FSI Example: Enterprise Agent Cost Structure

Agent: Customer Account Inquiry Bot (Tier 3)
Department: Customer Service
Cost Center: CC-CS-004

Monthly Cost Breakdown:
├── Licensing
│   ├── Copilot Studio messages: $800 (40,000 msgs)
│   ├── AI Builder credits: $200
│   └── Power Apps per-app: $50 (10 users)
├── Infrastructure
│   ├── Azure OpenAI: $1,500
│   ├── Azure Storage: $50
│   └── Application Insights: $100
├── Operations
│   ├── Support (0.1 FTE): $800
│   └── Monitoring tools: $100
└── TOTAL: $3,600/month

ROI Analysis:
├── Calls deflected: 8,000/month
├── Cost per call (human): $5.00
├── Savings: $40,000/month
└── Net Benefit: $36,400/month

---

Verification & Testing

Verification Steps

1. License Tracking
2. Power Platform Admin Center → Licensing
3. Verify all licenses accounted for

4. Reconcile with procurement records

5. Azure Cost Management

6. Verify resource tagging is complete
7. Test cost queries by tag

8. Confirm data freshness

9. Budget Alerts

10. Create test budget with low threshold
11. Trigger test overspend

12. Verify email notification received

13. Chargeback Accuracy

14. Compare chargeback to source costs
15. Verify allocation percentages
16. Confirm cost center mappings

Compliance Checklist

Item	Required For	Status
Monthly cost allocation reports	SOX 404	☐
Budget alerts configured	Financial governance	☐
Cost center tagging complete	Accurate allocation	☐
Chargeback process documented	Internal audit	☐
Cost records retained 6+ years	FINRA 4511	☐
Quarterly cost review meetings	Best practice	☐
Cost optimization reviews	Efficiency	☐

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Troubleshooting & Validation

Issue: Azure Cost Data Not Appearing

Symptoms: Cost Management shows no data

Resolution:

1. Verify Cost Management Reader role assigned
2. Check subscription is linked to billing account
3. Allow 24-48 hours for initial data population
4. Verify Azure Cost Management is enabled

Issue: Budget Alerts Not Triggering

Symptoms: Budget exceeded but no notification

Resolution:

1. Verify email addresses are correct
2. Check action group configuration
3. Confirm threshold percentages
4. Test with lower threshold

Issue: Cost Allocation Mismatch

Symptoms: Chargeback totals don't match Azure costs

Resolution:

1. Check for untagged resources
2. Verify tag key consistency
3. Reconcile shared service allocations
4. Review reserved capacity credits

Issue: License Cost Discrepancy

Symptoms: Reported license costs differ from invoices

Resolution:

1. Reconcile with M365 Admin Center
2. Check for trial licenses
3. Verify pricing tier (E3 vs E5)
4. Account for mid-month changes

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Additional Resources

• Azure Cost Management
• Power Platform Licensing
• Azure Budgets
• Cost Allocation Rules
• Azure Advisor Cost Recommendations

Related Controls

Control	Relationship
3.1 Agent Inventory	Links costs to agent metadata
3.3 Compliance Reporting	Includes cost metrics in reports
3.6 Orphaned Agent Detection	Identifies cost reduction opportunities
2.1 Managed Environments	Environment-based cost allocation
2.7 Vendor Risk Management	Third-party cost tracking

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Support & Questions

For implementation support or questions about this control, contact:

• AI Governance Lead (governance direction)
• Compliance Officer (regulatory requirements)
• Technical Implementation Team (platform setup)

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Updated: Dec 2025
Version: v1.0 Beta (Dec 2025)
UI Verification Status: ❌ Needs verification