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There are suggestions that Middlesbrough are looking to introduce a new recruitment model.

The indicators point to a desire to get better bang for their buck than they’d had over the past few years.

It’s certainly the case that Tony Pulis has been instrumental in driving a behind the scenes overhaul to ensure all departments connected to the first team are on the same page and communicating efficiently and effectively.

Of course, in terms of budgets, all will depend on whether Boro win promotion.

Premier League football will come with a huge financial windfall that will enable the club to compete for quality players who can enhance the team.

If they don’t go up, though, it will be a different story.

Funds will be tight and Boro will have to make well-researched, financially sound, acquisitions.

Pulis said recently that the shopping list has already been drawn up and will cover both eventualities.

In fact, he said planning for the summer on and off the field is already complete regardless of who’s in the hot seat.

Speaking about his Middlesbrough future at Rockliffe Park, he said: “Nothing will happen until I speak with Steve and I’ve said before – and I’ve told this to Steve – I don’t want to talk about anything until the season is over.

“I don’t want to talk and discuss anything like that until hopefully we’re in the Premier League. That doesn’t stop anything with our planning.

“We’ve sorted out where we want to go in pre-season, we’ve sorted out our targets for the summer, what we’re looking at, what we’re not looking at.

“That’s all sorted, and all that’s in place. I’m not the type of person who would not do everything that should be done, I’m not that type of person at all.

“If I leave the club, then the club will be set up in the right way and with the right momentum to push forward.

“Whichever way things happen, that will be the case. Obviously, if I stay, the stuff I’ve implemented will suit this football club.

“If I go, it will still suit the football club. The club is more important than me, more important than anyone.”

(Image: Ian Cooper)

Talking of important, it’s crucial that the club take the supporters with them as they build for a more sustainable future.

If Boro don’t go up, or even if they do, they can’t continue to rely on Steve Gibson’s generous contributions.

The chairman will always support the club financially as long as it remains in his hands.

But he’s aware that recent transfer windows haven’t been particularly successful.

Attracting good players at affordable prices is getting harder and harder and dealing with certain agents is getting more and more frustrating.

Finding value for money is incredibly hard, especially when you’re a club that has traditionally paid hefty transfer fees for players.

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It’s easy to imagine the following scenario: Club X from League One has a promising player and they are prepared to listen to offers. But, they’ll have one valuation for that player if Sheffield United or Rotherham come calling and a different, higher valuation the moment Boro pick up the phone.

They’ll believe that because Middlesbrough have tended to pay sizeable transfer fees in the past they will continue to do so.

And, because Sheffield United and Rotherham have tended to make value buys, they won’t be prepared to pay over the odds.

It’s the same with agents. They’ll urge their client to ask for a more sizeable salary if Boro open talks.

The thing is, working within a tight budget doesn’t mean you can’t sign good players, it just means you have to shop wisely and have a scouting network that identifies quality targets at affordable prices.

(Image: Katie Lunn)

Boro have managed before when cash hasn’t been plentiful.

Tony Mowbray made several shoestring acquisitions during his time in charge.

George Friend cost just £100,000 when he was signed from Doncaster in July 2012 and Grant Leadbitter was a free agent when he joined a month earlier.

Lukas Jutkiewicz cost around £1m when he joined Boro in January 2012 and Faris Haroun was brought in following a trial.

Christian Burgess was drafted in from Birmingham University and Albert Adomah cost a £1m when he was signed from Bristol City.

Aitor Karanka replaced Mowbray and two of his first buys were Lee Tomlin and Dani Ayala, who both proved to be excellent value for money.

Not every budget deal worked out but that’s the case when Boro have spent big as well.

There’s no such thing as a racing certainty when it comes to signing players.

But if Boro do have to work within tighter financial restrictions, it shouldn’t be seen as the end of the world.

Sheffield United have proved that good management and canny recruitment can result in a team capable of challenging for promotion.

The Championship has regularly produced clubs who have won promotion despite spending relatively little.

Cardiff last season, Burnley in 2013, Bournemouth, to a lesser extent, in 2015 and Huddersfield in 2017, to name four examples.

But, let’s not get ahead of ourselves.

Middlesbrough’s play-off hopes are in their own hands. They still have a wonderful opportunity to win a place in the Premier League and it would be unwise to bet against a wily, battle-hardened customer like Mr Pulis.