Exactly, at a previous job I suggested that if someone spent less than their budget the surplus should be added to their budget for the next fiscal year, then m

Exactly, at a previous job I suggested that if someone spent less than their budget the surplus should be added to their budget for the next fiscal year, then managers could plan for big changes, go lean for a couple of years and then have make the changes needed while staying "in budget." I saw an accountant literally roll their eyes at this idea. They explained that any surplus at the end of the year goes into executive bonuses so either use my full budget or give the boss some extra spending cash next year, my choice. Uh yeah, right.