As CIOs begin assembling their 2026 budgets, CEOs and CFOs play a crucial role not only in approving line items but also in ensuring that the right priorities are funded and the wrong ones are not. The pace of technology change isn’t slowing down, and as you probably realize, 2026 won’t reward those who play it safe; it will reward those who prioritize the right tech bets at the right time. Before the spreadsheets are finalized, every CEO, CFO, and CIO should sit down and ask these five key questions:
Question # 1: Are We Still Funding Yesterday’s Priorities?
Many organizations continue to invest in legacy platforms, siloed tools, or tech debt projects simply because “they’re already in the plan.” But just because it made sense in 2023 or 2024 doesn’t mean it makes sense now. It is always necessary to be prepared to reprioritize, and 2026 will be a critical year to do so. Reassess every initiative against current business goals, market conditions, and customer expectations. If it’s not helping you grow, differentiate, or reduce major risk, it may be time to kill that project or at least postpone it.
Question # 2: Are We Budgeting for Speed and Adaptability, Not Just Stability?
It’s no longer about planning five years out; long-range planning is a thing of the past. It’s about how quickly your tech team can pivot in six months. Resilience now means agility. Prioritize funding to build and acquire modular platforms, low-code tools, integration layers, and architecture modernization. Invest in your ability to change direction fast, not just maintain the status quo.
Question #3: How Are We Investing in AI and Is It More Than Just Pilots?
You know it had to make this list. Every budget deck has a slide about AI but too many are just pilot projects or vague “AI innovation” initiatives with no ROI strategy. If you haven’t done an AI Readiness study or defined your AI/Business Strategy yet then this should be the first project you budget for in 2026.
Shift budget from experimentation to operationalization. Fund real use cases such as customer service and customer support automation, data-driven decision platforms, revenue forecasting, cybersecurity, and software development augmentation. Build the talent and infrastructure to make AI sustainable and not just flashy. Companies that have scaled AI beyond the pilot phase were 2.5x more likely to achieve significant ROI, according to a 2024 McKinsey Global Survey. That’s the difference between investing in future capability and burning through innovation budgets with little to show.
Question #4: Are We Overlooking the Human Side?
Talent, adoption, and upskilling are still the Achilles heel of most digital investments. You can have the best tech in the world, but if no one’s using it effectively, what’s the point? Also what are we doing to upskill and reskill our workforce in the context of the AI era.
Allocate budget for digital adoption platforms, user training, targeted upskilling and reskilling programs, and internal AI literacy programs. Create a line item that’s dedicated to change management and value realization.
Question #5: What Can We Stop Doing?
This will be a pivotal year to rethink not just what we’re funding, but why. 2026 should not just be about what to fund; it should also be about what to cut. Every CIO should come to the table with a list of “strategic subtractions.”
Build a “Project Stop List.” Cancel low ROI contracts, consolidate redundant vendors, automate manual work, and stop initiatives that lack strategic focus. Free up dollars for what will matter most.
The 2026 IT budget shouldn’t just be a simple continuation of this year; it should be a time to develop a strategic map to a more agile, AI-powered, and value-driven future. CEOs and CIOs who ask the right questions now will be the ones ahead of the pack next year.
A short conversation can save months of wasted spend or missed bets. You’ll leave with actionable next steps and a sharper 2026 budget story for your board and leadership team
Alejandro Mainetto is a technology executive with over 20 years of experience leading IT organizations, digital transformations, and driving innovation for private and public companies.
Learn more about Alejandro.