Budgets for a new fiscal year require draining current year funds to enable qualification for receiving the same level of funding for the new fiscal year. If any amount of money has not been spent for the current fiscal year, the next fiscal year could be reduced to the amount spent in the prior year, "use it or lose it". This has led to an exorbitant amount of end-of-year spending throughout the US Government.
Suggestion: Change to a 5 year average. If any money has not been used for a given 5 year period, reduce the budget by an average over the 5 year period. When a reduction occurs, the entity then has 5 years to request a temporary increase for one year, equal to the amount reduced. In addition, create incentives for fiscal responsibility and returning unused funds.