> It sounds like there is a missing incentive to go under budget.
Other way around. Right now there exists a negative incentive to go under budget, being that if you need extra budget next year you suddenly don't have a buffer.
The correct way to fix things is to simultaneously prohibiting end-of-FY budget-keeping purchases (e.g. by mandatory reviewing of purchases) while at the same time allocating a company/organization wide buffer for stuff that needs immediate / projected stuff that was not in the planned budget.
Other way around. Right now there exists a negative incentive to go under budget, being that if you need extra budget next year you suddenly don't have a buffer.
The correct way to fix things is to simultaneously prohibiting end-of-FY budget-keeping purchases (e.g. by mandatory reviewing of purchases) while at the same time allocating a company/organization wide buffer for stuff that needs immediate / projected stuff that was not in the planned budget.