Being a strategic document, cyber security strategy has no direct financial implications; it is a guiding principle of development activities for cyber security assurance. Financial implications will arise with the implementation of the strategy, which will be limited by the resources available within the respective applicable state budget, thus having regard to Article 23 of the Budget Implementation Act, which provides that the amount earmarked for specific expenditure can only be in the amount specified by the budget. The implementation of the strategy will also be limited by the resources available within the Operational Programme for the Implementation of the EU Cohesion Policy 2014 – 2020. Cyber Security Strategy 17