In the real world, businesses set their objectives with a rigorous examination of the benefits, the resources available and the likelihood of achieving them. Very often plans have to be changed and difficult decisions taken to ensure that the business remains viable. Above all the shareholders of the business will hold management accountable to ensuring that plans are sensible and that they are delivered.
In the fantasy land of the Money Advice Service (MAS) none of this seems to apply. When a Quango acquires a statutory objective, they also get a key to the money printing press. Their budget for 2012-13 of £80.8m is their estimate of what they need to deliver the objectives given to them.