I'll tell you a bit about how the process works.
Every year, departments receive their budget, and at the end of the year, delays can arise in terms of spending that needs to be paid out. Each department is permitted to bring forward to the next fiscal year up to 5% of its operating budget and up to 20% of its capital budget.
When departments do that, the money comes out of Treasury Board's coffers, and there again, the information appears in the annex for each department or organization.