Every year it seems that all agencies spend 100% of their annual budget. Managers feel that, if they don't spend it all, the following year's budget will be reduced. We need to reward managers that operate under budget and assure them that their next years budget will not be reduced. They may even get more than budgeted based on how much they saved in the previous years. That will stop offices, agencies and organizations from spending money unnecessarily just to avoid having their budgets penalized the following year. Won't cost anything to incorporate and could realize instant savings government wide.
Of course these managers would need to complete their missions to the satisfaction of the taxpayers.