Budgeting season isn’t just about balancing numbers — it’s about deciding which capabilities your organization will carry into the next year.
For 2026, that conversation has to include AI.
Not just “what tools to buy,” but how to fund AI responsibly — in ways that create efficiency today and readiness for what’s coming next.
If you’re building (or finalizing) your 2026 budget, here’s what should be on your radar.
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Investing in AI, Not Just Spending on It: The 2026 CFO Guide
1. Build the AI-Ready Finance Function
As the budget owner for your own function, your first responsibility is to make sure finance itself is ready — technically, operationally, and culturally.
Even if your company is still early in adoption, you’ll need to budget for the learning curve and the infrastructure to support it.
Fund applied AI learning for your team. Start with targeted, role-based programs — from AI-assisted reporting and analysis to prompt training for FP&A and controllership staff.
Allocate internal hours or consulting support to identify repeatable, rule-based processes that could be automated or augmented by AI.
Reserve resources for internal communication, retraining, and adoption support — the “soft costs” that make technology investments stick.
Consider fractional or project-based roles such as a finance automation lead, data translator, or AI implementation coordinator.
2. Invest in Technology That Scales
CFOs also own the financial footprint of technology across the business — not just within finance.
That means planning for both AI-enhanced finance systems and the ripple effects of AI across your broader tech stack.
Most ERPs, CRMs, and FP&A tools now offer AI copilots or premium automation tiers. Expect separate per-seat pricing or usage fees.
Include enterprise licenses for ChatGPT, Claude Teams, or Microsoft Copilot, and estimate API or token costs for heavier users or custom automations.
Plan for connectors, data cleanup, and configuration work that ensures models operate on reliable data.
If AI interacts with sensitive financial or customer data, include funding for audits, vendor assessments, and access controls.
3. Fund the Guardrails
This is the area most finance teams underestimate, and where compliance gaps can become real risks.
As regulations tighten, especially for public companies and regulated industries, budgeting for governance and policy is no longer optional.
Allocate time and resources to create or update your AI policy and ensure it’s reviewed at least annually.
Fund small pilot programs to evaluate tools before full deployment, and include monitoring costs for accuracy and data use.
Budget for legal reviews, contractual AI clauses, and training around responsible AI practices.
Those who plan for compliance early will be the ones able to move fast later.
4. Broaden the Lens Beyond Finance
As CFO, your decisions shape how AI will scale across departments — from HR automation to data-driven customer support.
Even small “enablement budgets” for shared pilots, training, or data-governance initiatives can strengthen collaboration and improve organizational readiness.
In the subscriber-only section, I go beyond what to budget for and show you how to design and defend your AI budget like a CFO.
You’ll get two practical tools and one real-world example:
• AI Investment Decision-Making Matrix — a framework to classify every AI initiative as ROI-driven, Enablement, Hybrid, or Strategic Enablement, and to decide how each should be measured.
• AI Budget Mix Matrix — a filled example table showing how to map real initiatives across Finance, Operations, Sales, and Customer Success, linking each to ROI metrics or capability KPIs.
• FinSight Analytics | 2026 AI Roadmap & Investment Overview — an excerpt from a CFO’s actual budget presentation, showing how to communicate AI spending to your board or investors with clarity and confidence.
These resources turn your 2026 AI budget from a tech wish list into a governed investment strategy — one you can measure, defend, and scale.
Closing Thoughts
AI budgeting isn’t about predicting every outcome — it’s about creating room for measurable progress and controlled experimentation.
In your 2026 plan, focus on balance: fund what delivers efficiency now, and what builds readiness for the next wave of transformation.
In the next edition we’ll look at how AI can support year-end tax scenarios and risk planning, with examples of automation use cases finance leaders are already piloting before year-end.
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Until next Tuesday, keep balancing!
Anna Tiomina
AI-Powered CFO