It will be clear to you why I ask that. I will fit two questions into one.
For example, if a colonel has a budget in a specific area, can he carry it over from one year to the next?
Why do I ask you that? Because, in some departments, if there is a surplus in the annual budget, no more than 5% can be carried over to the following or to subsequent years.
Is it possible that, in some cases, colonels or generals with a surplus are creating class B positions in order not to lose their budget capacity—in other words, to ensure that their budget envelope will be fully spent, something that is regularly seen elsewhere?