I'm ending a season with about a $5M dollar surplus bc there were no IFAs for me to sign this year and a couple of my higher draft picks wouldn't sign.  I'm sure this happens to everyone from time to time, so why not let me take my surplus and apply it as a bonus to guys that I'm trying to resign.  So a guy wants $10M a year for 3 years let's say and I offer him 3 years $8.5M and a $4.5M bonus that comes out of THIS seasons budget.  

Yes, let's remove all budgeting risk/strategy from the IFA market to incentivize people to dump even more money into prospect while paying no attention to their ML clubs.  $55M surplus is just plain and utter excess.