Projects come into existence for a reason: to provide someone with something. This goes by various names, but is commonly called a deliverable. It is 'produced' and handed over to someone, also known by various names and usually referred to as the client, sponsor or business owner. In some projects, sponsors, clients and business owners may well be the same person; in others, they will be quite different and distinct people with significantly different roles. Project sponsor has ultimate authority, accountability and responsibility for the project on behalf of the organisation undertaking the project. Project steering group is an executive and/or senior management group or committee that essentially ensures the robust justification for, and ongoing prioritisation and strategic alignment of, all projects.