The budget matters but not in the way that we frequently assume.
All the they will spend up to this amount = junk. They stay conscious of the expenditure, but again everything is fluid. They may say we want to stay under this line, but then throw it out if they see opportunity.
Some fans want a finite amount becuase then it becomes a fun exercise to try to build a team under a max and it causes us to pick and choose and it facilitates good debate. End of the day, its a forum exercise.
The plans are loose. Because so much can change and so much does. THe budgets exist, but they are also loose. They spent more this offseason than most of us thought. And those of us who assumed they would chase max efficiency were wrong and those of us who assumed they would be cheap (other end of hte spectrum) were also wrong.
Income vs Expenditure is considered but when it comes to FA decisions and taking on salary in trades, its always case by case. They didnt ever have a hard stop and were like "if we can get a team to take on 4m of masa, we can spend 6m on a RP and not 2"