Therefore, As you have correctly stated, Business Analysts undertaking activities related to financial configuration are excluded e.g. specifying financial coding for loading SAP tables, defining financial reports etc. Departments should not include the cost of Business Analysts working in Program areas or other Internal Service functions in the costs reported to TBS. However, IT staff operating in business functional areas who are undertaking activities related specifically to IT functions should be included e.g. technical configuration or programming of the financial systems etc. CS resources, regardless of role or where they are located in the organization, should be counted, as their classification implies links to an IT function. Only in cases where the CS has temporarily or permanently changed classification should they be ignored for purposes of IT Expenditure reporting.