Just like any business, schools need money to be successful. Unlike businesses, schools are not run to make a profit. Schools are created to provide a service. According to Schilling and Tomal, the reason that schools exist is to educate children (2015). Therefore, the majority of funds received by schools should be allocated to the instructional process. School budgets should be aligned to the vision and goals of a school. This will create a focus on achievement and a commitment to school growth.