Governance is the set of roles, responsibilities, and processes that you put in place in an enterprise to guide the development and use of a solution based on SharePoint Products and Technologies.

Below is the link to SharePoint Products and Technologies governance plan template:

http://go.microsoft.com/fwlink/?linkid=92333&clcid=0x409

Free Microsoft downloadable book for easier reading and printing ( Planning and architecture for Office SharePoint Server 2007, part 1) :

http://go.microsoft.com/fwlink/?LinkID=79552

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