As each agency comes to the "End of the Physical Year" they try to spend every penny they can so during the next year they will have close to the same budget or even a higher one. This causes spending for unneeded items. If a "Super Fund" was established and all of the un-used moneies were consolidated in this "Super Fund" then if an agency falls short they could request money from the fund with justification and receive what the "Need" This would not only change the mindset of thinking they have to spend just to spend, it would allow them a place to turn when they run into unfunded type situations.
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