Definitions, availability and effectiveness of checklists used for reviews and inspection, and abilities of reviewers and auditors to accomplish the objectives of quality plan.
Budget either in monetary terms or number of days of efforts can be dependent on many inputs likes availability of hardware/software, people with adequate skills and adequate numbers.
Creation of stubs and drivers for unit testing as required. Any other requirement for unit testing/integration testing such as simulators, and defect tracking mechanisms, must be defined and met.
Availability and correctness of supporting documentation like requirement specifications and designs specification