I suppose its all about opinions but I don't think there's much credence in the theory the board based the budget on last year's performance. They had reduced his budget before he even took the job, compared to the previous manager, and the chairman told us budgets are prepared for the next 3 years etc.
Its obvious they have realised that most clubs get a strong base and then flood the team with good youth products where as we had no base and tried to do it. We're financially fked and Milne must have decided to take a hit - either that or they are spending the semi final dosh.