The RAA says most of the budget underutilization cases arise at the local level
Budget: In what is a matter of concern for planners and implementers, most government agencies continue to return a substantial amount of unused budgets to the finance ministry at the end of every fiscal year.
Last year, government agencies returned Nu 2.82B (billion) of the capital budget from the allocated budget to the finance ministry for various reasons, according to the annual audit report 2014. The Royal Audit Authority (RAA) had carried out the certification audit of annual financial statements of the government for the year ended June 2014.
Source: http://www.kuenselonline.com/nu-2-8b-of-total-budget-unused-last-year/