As budget development season approaches, I have been reflecting on what the school budget represents to the members of our ACSD community. Most importantly, our budget represents the mission and vision of the district, which reflect the values of our member towns and serves as the School Board’s commitment to uphold those values. Operationally, the budget is the financial pathway to achieving equitable educational outcomes, a critical strategic blueprint for our professional teams, who guide the learning of our 1,650 PreK-12 students. Currently, the budget also represents the primary economic driver of property tax rates, an important variable to control for the sake of affordable residency. Each of us likely views our school budget in a unique combination of these perspectives. Our development process needs to honor them all.