Budgeting as theological reflection. True stewardship of resources requires realism, generosity of spirit, and commitment to the common good.

Sr. Patricia is vice president, mission services, Catholic Health Association, St. Louis. I n a Catholic health care organization, the most pervasive theological reflection takes place during annual budgeting. Each of the institution's departments asks itself: "What is our mission?" "What can and ought we do to further that mission?" But the departments must also inquire, "What resources do we possess to attain this goal?" Done well, this process can deepen the organization's commitment to the healing ministry, and, at the same time intensify both individual and institutional awareness of the shared responsibil i ty to steward resources. Thoughtful processes—as described elsewhere in this issue by Michael Rowe (see p. 17)—provide an opportunity for an organization to align budgeting, planning, and mission analysis.