Carrie, You are right. A budget reflects your Plan and does need to be monitored and managed. We are so glad to hear the results of your structured Plan. What is important is that your entire Team is involved in the planning and management and are held accountable for areas that relate to them. In addition, it is important to have a strategy for change and improvement. Often as you work the Plan people see better ways to get results. Thanks, Susan Dr. Susan Schulz