So since you seem familiar with taxes and how the city works in general.

My understanding is they give budgets to dept and if there is a balance left over at the end of the year they will reduce that dept budget.

Why not make it so you reward the dept that keep their finances in order oppose to force them to spend the budget?

What I’m saying is if I have a budget and it was an awesome year. I’m 5k under budget. I can’t just leave 5k in the budget because they will reduce it from my budget next year saying I don’t need it since I managed this year without it.

Why don’t they just let that dept keep that 5k and carry over to the next year? If they keep coming up with a 5k balance every year then discuss reducing the budget or maybe upgrading something that affects that dept specifically? ie overtime budget? Upgrading equipment? Anything along those lines.