Schools throughout the world are beginning to plan for the upcoming academic year. The underlining aspect of the improvement process is how it can be achieved on a budget. For instance, if teachers want smaller class sizes, that will come at an increased cost to the district / local authority. If staff want to redesign the front entrance to the school, is it affordable? If the staff identifies curriculum as an issue, can the necessary materials be afforded? These are the tough questions faced in the budgeting season.