Financial management in an institution is one of the trickiest issues. Most institutions operate on a tight budget since the amount of fees paid by students may not be enough to cover all expenses. As such, financial discipline is important in success of any institution. The administration must ensure that the institution is able to fund all its programs from the available resource. This means that there must be a prioritization program in which the most important programs will be funded first while other less important programs comes later either in period of funding or in the actual amount of fund allocated to each program. Observing the resource allocation in my school, Pittsburg University Kansas, there are important questions that arise in the skewed allocation of school money. A close look at spending pattern of the school reveal that  there is more funding that goes to athletics as compared to academic program and the question remain where does the money go?