There are projects that encounter problems or luck during the execution stage that were assumed during the planning stage hence over allocation or under utilisation.

Example:
A contractor is awarded a job and hence submit a work programme and hence a cash flow estimate. However, as usual to local contractors, they delay execution of the works programme and therefore cash flow that the GoK had allocated for that period. The cash is therefore 'returned' to treasury, though actually it had not left, and the contractor is asked to review his work schedule and cash flow estimates. And the games continue year in year out!

So the money is "theoretically" there.. Is the cash re-budgeted in the following budget cycle? or its still reserved till the contract takes shape.. hata ikiwa ni miaka kadhaa..

It actually makes sense.. though unfortunately we never get to know whether it was actually utilized..

@All, thanks for the clarification.. Cheers!!!