It's hardly fair to blame the manager for that per se.
If he's not delivering value for money, then yes he should be criticised, but it's incumbent upon his seniors to either reign him in or get rid. His first and only priority is delivering the best football team with the resources available. If the resources made available are excessive, that's not his fault.
Likewise, Burley wasted a lot of money through inexplicable team selections and poor signings and should be criticised but it's not within his purview to justify our balance sheet or P&L.