does it make sense to spend FSS money prior to the seasons rolling over so you can use all of that money rather than only 25% of it?

not 100% sure I understand the question: The recruiting cash carryover is calculated right after recruiting ends when the new recruits are uploaded into the database. The only way to spend it before then would be to spend it on what would become last season's recruits, and the data doesn't carry over to the next season, so I don't really think what you are trying to suggest can actually be done...

Recruiting budgets are cut at the end of recruiting..... not 6 weeks later when the season rolls.
If you are FSS'ing recruits for the next season... you are doing it with 25% of what you ended recruiting last season with..... spend it as you wish now... or later, doesn't matter.

thanks.  There is no such thing as a stupid question.  Just stupid people who ask questions.

This was possible last year, but they've fixed the loophole.