Hi,
What you expect is to have automatic decrease of carry-forward budget, in case you de-commit a PO, which was moved to next year? It won't happen... There is certain logic in what you are asking, but there are several counterarguments in favour of the current system's behaviour. So, if you want the system to act as you described, you will have to develop a solution in-house. One approach could be building a report, which will look if carried-forward commitments have been changed (decreased) browsing FMIOI table and, generate a budgetary document on its behalf as soon as it finds such a case.
Regards,
Eli