Just changing the ethos of getting rid of the underspend on a budget in Feb/Mar because 'If we don't spend it, we won't get it next year' would be nice - plenty of money wasted doing just that across the board.
Been there, seen that. The LTC concept was sound in parts, but open to money just falling through the cracks. If you had a low hline item in the right Budget at year-end it was open season for waste!