This has always been one of my pet peeves especially when it comes to government and grant funded agencies. Then the last month of the fiscal year they all go spending crazy because they were careful all year and had "extra" money and buy stuff they don't really need.

You do need to budget for emergencies, extra spending, but why penalize people for being responsible financially. Sure if you don't spend all your budget, don't expect to get a bigger budget next year without some very good reasons, but don't cut the responsible person's budget. Remember, regardless of what Congress wants us to think staying at the same level is NOT a cut.