The current "Spend it or Lose it" budget idea has got to be one of the worst, wasteful money management ever devised by man. The end of the year "rush' to empty any surplus of funds usually results in the acquistion of items that are, in many cases, really not needed. The results: Replacing last years items with the lastest version (when last years version, still work fine...) new computer screens, office funiture, etc... Then, to add further insult to injury, last years acquisition are now placed in surplus, which takes up space (money to house) or is destroyed. (Why not give it to the struggling education system...?). Why not devise a management system, that "rewards" a Governemt Office for finding way to "save" money and allow that "saved money" to be carried over into the next fisical year. The current "spend it or lose it" system is the epitome of Government waste.