An individual can do that , but an organisation cant , it needs to balance its books of account if you spend more than your income it is a loss in your accounting statement , maybe we are already at a loss i havent seen the statement but with ffp coming into play its unlikely we would take that route .
Depends on the fiscal period. I doubt it is a calendar year end for financial statement purposes (but I have no clue). If it is a June to June fiscal year (which makes more sense), then the transfer spending would be offset by CL revenue.
edit:
Looks like it is June to June. So let's spend some money!