There are a couple of things here. From a parliamentary perspective, departments cannot exceed the amount that Parliament has voted for them. If you have a department that exceeds its votes, there would be significant consequences depending on the reasons why.
In this case this is one of the best practices cases. You've touched on performance measurement, which is a challenge in government. It's a big challenge for central agencies, so we're using this as a proxy to say, “Okay, are we giving departments the right tools and guidance to help them plan and forecast their spending?“ At the end of the day, it's the departments that manage their own budgets, so this is an indicator that we've put out there to help us decide if we're doing enough to help departments or not.
Are there consequences for not being there? No. This is more of a best practice type of thing. Departments take note of it, try and do better, and then we look at ourselves and say,“Okay, are we giving departments the right guidance and tools they need to properly spend their spending?“