Janet, Very interesting. Yes, budgeting is critical.This includes goals for making money and saving money. Maybe recognition should be given to staff who not only keep within budget but do so creatively (and of course ethically.) Perhaps we should motivate them to say when too much funding is allotted or too little. It's the people in the ranks who really have a lot of information and it is important to get them to share. Thanks, Susan Dr. Susan Schulz