Responsible management of government funds should be encouraged and rewarded.
While the government is not a business, it should borrow from business practices when it would decrease spending without compromising quality of service. Eliminating wasteful year-end spending as currently practiced in order to keep budgets at current levels will help to achieve this.
A way to accomplish this is to award a financial bonus to all individuals in a given unit of government for ending the FY under-budget based on the amount they do not spend. The budget for the following year should be based on the reduced amount. An independent review should be required in areas where reduction might have direct affects on customers to prevent abuse.