I also don't understand this phenomenon of pending bills going into years. In Kenya it is illegal for an accounting officer of government to enter into a contract before funds become available.Probably the best medicine is to introduce 'escrow' where a third party holds on to the funds and pays out when certain preagreed conditions are fulfilled. At present doing any business with government whether National or County without 'tall' relatives or friends to push for your payment is a recipe for a heart attack at worst or bankruptcy at best.