When a department can't use funding allocated by Parliament, that sort of practice is acceptable, although not ideal.
Transport Canada changed some of its practices in that regard. It reduced the amount of unused funding owing to the problems tied to the forecasts for a given period. Not spending certain amounts is, nevertheless, problematic.
The other reason this matters is that these expenditures were supposed to be made during a time of poor economic performance. So it's important that the money be spent during that period. In this case, the funds are available for other economic periods. You, therefore, have to determine whether that is useful or not.