I retired from the Department of Defense as a military member after serving 23 years and have worked as a government civilian for two different branches of service, there is one thing in common that they all share…at the end of the fiscal year if the remainder of your annual (spending) budget is not used, it is difficult to request a similar amount (or even more) the following fiscal year. I suggest that if a unit has remaining (surplus) funds they should show how they saved this money; maybe they were extremely thrifty that year (ie: the unit self-repaired an item – vs – replacing it, and saved “X” amount of dollars).
Saving funds should be rewarded with higher marks in annual performance ratings, or maybe with formal unit recognition (such as a ribbon or citation) to units or individuals that continually save money for the government. If you donate blood continually to the Red Cross, you are recognized; why not do the same for those who continually save money from their budgets. In order for this to work, budget forecasting should not be impeded because a unit saved valuable dollars.