The functional task area that is responsible for assessing the potential return on investment (ROI) during future state planning is program management. According to the COBIT 2019 Implementation Guide, program management is one of the key enablers of IT governance and management, and it includes the processes and practices for planning, executing, monitoring, controlling, and closing IT programs and projects. One of the activities of program management is to conduct a business case analysis for each proposed improvement initiative in the future state plan. This analysis involves estimating the costs, benefits, risks, dependencies, assumptions, constraints, success factors, and ROI of each initiative.  The analysis helps to prioritize and justify the initiatives based on their expected value to the enterprise.  References:  : COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, page 15  1  : COBIT 2019 Implementation Guide: Implementing and Optimizing an Information and Technology Governance Solution, page 38