All of the program offices I have worked for, try and spend every last dollar of their budget by the time it expires. They know if they don't, they won't get that same amount next year. So what they do is spend the leftover on large monitors, new computers, blackberries, furniture, refurbishing, etc. They also over fund their existing contractors by hiring new bodies and fund the quickest contract they can get on contract. They also buy up spare parts and stock piling them when there is no need for too. 06's think the bigger the budget they are responsible for the better it looks for them. This is wrong and I have seen it year after year. There needs to be an incentive to reduce their budget year after year.