I first read this quote when it was attributed to Jim Wallis, President of Sojourners.  That was about  a year ago.  The force of this thought didn't hit me until recently when I realized budgets are a great way to execute ones value, convictions and vision in a tangible way.  I used to see budgeting as a necessary evil, something I had to do to be a "good steward."  But now I see budgets as a powerful tool to create dialog, sharpen vision, and provide accountability and consistency for what one really wants to get done.  It becomes a servant, not a master.  Hence, the annual budgeting cycles is an exciting prospect of leadership, envisioning and execution, not just creating spreadsheets and passing papers out to the board.  I'm sure many understood this essential connection to budgeting a while ago, I'm just glad to join the crowd.