What approach is adopted to prevent year-end spending in budget management?

The adoption of limiting the carry forward of state funds is a strategic approach to prevent year-end spending in budget management. This method incentivizes departments and agencies to utilize their allocated budgets within the given fiscal period rather than postponing expenditures to utilize the remaining funds toward the end of the year.

By restricting how much of the budget can be carried over into the next fiscal year, government entities are encouraged to plan and execute their spending according to their initial budget proposals rather than rushing to spend surplus funds to avoid losing them. This ultimately promotes more responsible budget management and helps in maintaining fiscal discipline throughout the fiscal year.

Other options focus on increasing expenditures or funding requests, which may not address the issue of avoiding last-minute spending effectively. Reviewing previous years' expenditures can provide insight into spending patterns but does not inherently provide a mechanism to change behavior in the current fiscal year. Therefore, the approach of limiting carry forward of state funds directly addresses the issue at hand.