Im now a civvi and oversee a small part of a business unit in the nhs i manage 75 personnel and an annual budget of Â£3.5 million. At the end of each month I get the accounts, and the accountant highlights issues i.e. my underspends and especially my overspends. the aim of this is that we stay in the black at the end of the financial year. So my thoughts are: How is accountable for the needs of these in year savings? I cannot beleive that no one has kept an eye on the budgets at grass roots level to get to such a drastic stage as needing to cut back and save Â£50million half way through the year so, are we going to see heads rolling? a public apology ?