Any sensible budgetary official will save funding for unexpected emergencies at the end of the fiscal period. However, once the end of the fiscal year approaches, the money has to be spent, which results in spending that isn't generally wasteful, but which is often less useful than other options for that money.
However, if budgetary officers could use that money in the first month of the next fiscal year without penalty, it would be used more effectively. This could result in money being diverted from new computer monitors or overfilling office supplies towards spare parts for turbines or other crucial maintenance supplies.



