Instead of punishing Agencies for giving back money at the end of the budget year, reward them. Currently, there is no incentive for an Agency to give money back at the end of the year. Every year there is a mass spending (a lot of times on items that are not currently needed) just so we don't give money back. This is done because currently if you do give money back then the next year's budget is almost always cut by the amount you gave back the previous year. Instead, reward (a party, award, etc.) an Agency or group if they give back a surplus of money and don't let this giveback of money affect their next year's budget.