The plan, and how it is going
What a month is allowed to cost, and where the money actually went.
Deciding a budget is something you do once. Checking whether the month is holding up is something you do every few days. Those are different questions, so the Budget screen keeps them apart.
It opens on Track, which answers the second one: how much is left, what that is per day, and whether this month is going to make it. Plan is the form behind it, where you decide what each category may cost.
Where the money actually went is a different screen again — Where — because that is history, and a plan is not.