Generally speaking, the payments made are in the nature of transfer payments. For the federal government's accounting purposes, we depend on the speed with which our partners perform the work and bill us for it. In many cases, first, the work takes longer than expected and, second, partners take more time to submit the necessary documentation to justify the federal government's payments.
This almost customarily requires reallocations, that is to say when budgets provided for previous years must be carried forward to subsequent years. Budgets thus expire during the previous year and we must subsequently request new budgets or supplementary funding.
Ultimately this essentially corresponds to the same funding that was initially allocated; it is simply reallocated to a subsequent period.