If there are a lot of appeals, then you don't know how much court is going to cost you. With the office, I think I have always taken pride in using the dollars and so on wisely, so I would not want to be having such a large fund that it's going to lapse. When I initially started, we were putting a lot of money aside.
At the end of the fiscal year, no more than 5% of the amount can be carried forward to a subsequent year. So we use it at the end of the fiscal year.
Personally, I prefer to obtain surplus funds so that I can access them as needed.