Normally, different departments in statuory boards have to write
in to justify their budgets, and when it is budgeted, and they
don't spend it, they have even more explaining to do.
For example, your department budget this much for a new
photocopy machine, but when the financial year is coming to an end,
and the budget is not used to purchase it yet, reason being the
current one is still fine. hohoho good luck to them. They have to
spend it somewhere else. Just ask around the catering companies,
how many buffet lunches do stat boards organise a month.
that is what the revised estimate in september is for. to
declare savings so that you don't kena penalised later on for
failing to meet the utilisation target. unless, of course, you
actually want those buffet lunches. 