I'm sure members will be interested to know that as departments can't overspend their appropriated limits, keeping some reserve funds until late in the fiscal year is prudent financial management. A carry-forward process allows departments to use up to 5% of their operating budget or 20% of their capital budget in a future year.
The carry-forward process was introduced over 30 years ago, following a recommendation by the Auditor General. That is how I can explain the question that you just asked.
Thank you, MP Bains.