Rolling to Save or Rolling to Debt

I hope to be under budget in most of my categories, which brings up an interesting question what to do with the leftover money?  Most categories are right on the nose though, like the cable and piano lessons, and only pennies will be left, but some categories if I do my job right will have a good chunk of change to roll to our debt. Other categories will roll to their own individual accounts I set up through ING Direct. Our clothing allowance is set up so that remainder monies can be used throughout the year. I thought this would be especially great since I am still reeling from the expense of buying school clothes for 3 kids. So I am going to list them, anything not listed is not expected to have anything left over.

Roll To Savings
Clothing
Entertainment
Home Improvement

Roll To Debt
Dining Out
Gasoline
Miscellaneous
Utilities
Groceries