For most districts, budgeting has become a cost-cutting exercise designed to close the gap between revenues and expenses. During this process, decision makers inherently assume that existing operations are efficient and effective--an assumption that is rarely validated by facts. Cutting programs and services balances budgets but does not necessarily improve efficiency or effectiveness. In addition to reducing costs through cuts, the budgeting process should focus on eliminating waste, raising efficiency, and improving performance. Measuring, benchmarking, and setting goals for efficiency and effectiveness on an annual basis can help transform a school district. In fact, the mere act of shining the light on performance and raising awareness will affect how funds are used. Regular use of measures can define the future look of one's district and gauge progress toward that future.