All federal agencies I've been involved with go through the same thing at the end of every fiscal year - a huge spending spree, many times on items not needed, to spend down money before it is swept away. A big reason for this is fear that the budget requests for the following year may not be approved if the agency did not spend it's entire budget in the current year.
This is wasteful spending of money. The so called "wish list" gets filled. Allow agencies not to jepordize the following year's budget because they don't spend all of the funding allotted to them. Use the left over money from all the agencies to pay towards the national debt.
Combining all the "extra" money from all the federal agencies could potentially help save programs we're cutting because of budget concerns such as Social Security, etc. It's all taxpayer money, instead of christmas shopping we should be applying it to saving programs and reducing the national debt if we don't need it for operating costs, salaries, etc.
You could specify what program(s) the surplus money would go to - IE: Social Security, Education, Medicare, etc. Do NOT make the estimates part of budget talks - rather simply apply the funds as available each year. Then no "creative" accounting goes into the budget talks in reference to this funding. But, like the common American family, when you have extra you apply it to paying down your largest bills instead of going and buying something on your wish list. Responsibly use of taxpayer money.