The strategy is typically planned in more detail in a matrix format. The columns of the matrix can be a set of e-government project plans, created for improving existing systems and developing new systems. Each plan will typically be presented as a ‘business case’. A typical business case for an e- government project might include a statement of project objectives; an estimation of benefits, risks and constraints and an estimation of resource requirements covering finance, human resources, technology, and timescales. Details of project deliverables and timetables can be approved at this stage