[marme]

allow them to rollover leftover budget to the next year and never lower their budget. If you do this departments will just carry huge surpluses over every year and not spend money then when something big comes along they will just use their surplus for it rather than ask for their budget to be increased. If you allocate money to a department and they never spend that money it can be kept in the bank earning interest rather than be wasted on things that are not needed. If you really micromanage it you can create shadow budgets where you over promise knowing they are not going to spend their full budget but this is really dangerous and only work in small orgs