The problem was to some extent more acute in the past, I think, when departments didn't have a carry-forward provision. Now if a department doesn't spend all of its budget, it is allowed to carry forward 5% to the next year. I think that has helped to some degree.
Some of the major issues we raised in the past involved very large sums of money that had been transferred, for example, to foundations very close to year-end. I can understand the rationale for wanting to do that in some departments. I guess all I can say is that it really requires a rigorous financial management system to ensure that those expenses are warranted, not simply there to try to use up a budget.