No, I'm pretty sure I'm being very clear.
The scenario you describe creates a fantastic way to game the system. By allowing you to get pro-rated money back, it creates an even greater opportunity at chaos.
Here's what I do(under your scenario):
I hire the worst coaches possible to start the season.
I fire them after game 1 and hire better ones.
Since I'm getting pro-rated money back(and, I assume, paying pro-rated salaries), my funds are always there.
I fire these new guys after game 3-4.
Rinse, repeat until there are no better coaches.
Boy, doesn't that sound like fun?