Deciding on the Best Way to Allocate Funds

Twice a year I have to think hard about this issue. Once, as the deadline approaches for the final budget modification, which must be submitted to DDA by the end of the 3rd quarter of the fiscal year, which is the end of March. The second time is when the annual update to the plan of care and budget has to be written.
I review how much of the budget has been spent for each item in the plan and how each of the items in the plan are benefiting V overall, compared the the time spent and the cost.
This year I am struggling with the issue of communication needs vs. physical needs. V is really making excellent progress with the speech therapy, which she receives one hour a week, and recently twice a week. The allocations for expenditures to meet her physical needs are not working out as well. The therapeutic riding lessons keep getting canceled because of various issues, and she is not receiving the benefit of nearly as many lessons in a year as I anticipated she would. So, I need to re-allocate that money to something else. In addition, the difficulties I have had finding and keeping someone to be an adapted aquatics instructor means that those funds have not been benefiting V either, and I need to get the position filled, or change the plan to re-allocate those funds as well. So, I am trying to decide if I should redirect the money to more speech therapy, since it is working so well, or to try to find another way to meet the need she has for improved balance, posture, and gross motor skills. The DDA restrictions on expenditures related to physical fitness make it more difficult to find alternatives to meet those needs for V. I have to make some decisions, justify those decisions in writing, work the numbers out, and do it soon. I shouldn't feel so much pressure to get it exactly right, as I can always submit a plan or budget modification later if I want to change things. Still, I take my responsibility to get this plan as close to meeting all of V's needs as I can very seriously. I should have a talk with the therapists and get some informed input to help me make my decision.