The department my father worked in (military) every year would go through at year end with the last of their budget and buy new chairs, new computers, and all sorts of items they didn't need for a while just so that their budget wouldn't get cut.
The whole system is stupid. Rather than rewarding agencies for coming in under budget (give them a small bonus and thanks for being responsible) they get their budget slashed and the next year they might have needed that extra money. This is part of why the debt has spiraled out of control. Imagine how much would go back into the system if they didn't punish people for not using all of their allotted budget.