While April, the start of the public sector's financial year, is often the cruellest month for Whitehall budget-holders, February and March could be perceived as months of joyful spend-spend-spend excess.

Ever fearful of making the amateur's mistake and proving they could live within expenditure limits set by the Treasury, departmental finance and procurement officers would connive to ensure the treasure chest was bare come 31 March. 'If it's not spent, it will get taken off the bottom-line next year. Don't be a chump!' was the refrain.