Strategic Budget Carryover (SBC) provides units the opportunity to carry over funds from one fiscal year to the next. This allows departments to address needs that might otherwise be too great of a financial burden to take on in a single fiscal year. During the SBC process, units have the opportunity to identify specific planned purchases, projects, or initiatives that require strategic fiscal planning to accomplish. Funds may be carried over for up to two fiscal years in order to be applied to these identified and planned expenditures. Preliminary carryover needs are identified in April or May of each year.