What are they to do?

Our management including the department heads worked very hard to come in under budget in almost every department this year. What is the response from the more government bunch? This doesn't fit into their plans so they are saying it is obvious the budget was too high. Now let's think about this for a minute. If they came in over budget they were lazy and overspent, if they came in on budget they just had to use it all up, if under budget it must be because the budget was too loose. How can our management group win? They are going to be called poor managers no matter what if it fits the cause. Dues steady this year with some free amenities? To me that is good management of resources! Nice work, team. Ken Dillenburg