I've just come across this on the BBC. The bit that got me was this:

"Borrowing in March is typically high as civil servants seek to spend the remainder of their annual budgets."

What on earth is going on? We've got the biggest budget deficit ever and these civil servants are spending for the sake of spending? What kind of civil service do we have? I despair.....

That is because central government does not want to lose control over the purse strings so local department who have been careful would actually get penalised under the current system. There needs to huge reform of how budgets are allocated and what happens to surpluses when departments are careful.