Many groups/units/divisions what have you in Federal departments are responsible for a budget. Currently, there is no reward for staying under budget. However, these groups must spend all of their money by the end of the fiscal year. Why, because these groups will be penalized by not receiving the same amount the next year. So the groups that are responsible with their money cannot give any money back with the fear of losing it the next year.
My thought is that if a group is responsible with their budget and does not spend all of their money in one year and returns the unused amount, they should not be penalized the next year with a smaller budget. They should receive the same amount the next year. Perhaps, the group could receive a percentage of the unused money (moral purposes) for a reward of responsible budgeting.