This would imply that the establishment of goals is followed by the decisions regarding the allocation of resources to implement those goals. Establishing a school budget is the means by which the goals based on the vision and mission of the school are realized.
Resource allocation is the process by which the goals of the school are provided with substance.
The goals are the measuring sticks used to gauge the appropriateness of every action, program and process that takes place in the school. Budgets are not simply balance sheets but spending plans to ensure the realization of a school's goals. If resources are allocated without considering goals, they are wasted. Conversely, the goals, mission and vision lack credibility without the resources to implement them.