Government expenditure, which was sluggish till the 11th month of the fiscal year, is gaining momentum in the final month of the fiscal year. The last month of the fiscal year -- from mid-June to mid-July -- generally sees spending of more than a quarter of the total annual budget, figures compiled by the Financial Comptroller General’s Office shows. The trend has not only encouraged financial indiscipline but also exposed lack of accountability and gross violation of basic fundamentals of public financial management, let alone the quality of last minute expenditure. “Last minute spending is a financial crime,” says former senior advisor to the Ministry of Finance Keshav Acharya. In Fiscal Year 2010/11, the Ministry Finance had issued a directive to line ministries advising them not to spend more than 40 percent of the total budget in the last three months, from mid-April to mid-July, Acharya reminded, adding that the ministry had also asked all the government agencies not to spend more than 20 percent in the 12th month of the fiscal year.