Create and implement a fiscal model that is mandated wordlwide that mimics the private sector: All work activities must fall within their annual allotments and are NOT to be depleted or overrun.
Instead of depleting a budget completely, and including over an agency's allotment, why don't we (all agencies) try to save our FY Carryovers?
How about creating a TaxPayer's Reimbursement Fund, where this fund is centrally managed by Office of Management & Budget (OMB). This account is funded on agency carryover, with ALL agencies providing money into it. Make the overall mission of this fund to return dollars to the hardworking US taxpayers either in refund checks directly dispersed by the IRS, tax breaks administerd by the IRS, or financial incentives, such as tax breaks and greatly reduced SBA interest rates for Small Business Owners.
A national lab was allocated $100M for FY10 (Fiscal Year 2010). At or near the end of FY10, the lab's Director's Office has determined, thru their hard work of maintaining fiscal responsibility, that they will consume only $98.5M, saving the taxpayers $1.5M for one agency in one year.
So for FY11, split the difference between $100M and $98.5M = $99.25M. (I imagine it will be argued that "splitting the difference" is not fair.)
Factor in inflation of 4% into $99.25M = $103,220,000, which becomes this lab's FY11's appropriations. (Comparing factoring 4% inflation into the original $100M = $104,000,000.)
By doing so, we have saved the taxpayers $780,000 in one year for one agency, and allowed that agency some financial "breathing room" for their next fiscal year.
That $780,000 goes into this TaxPayer's Reimbursement Fund.
Also, reward this agency for their hard work via TV ads, newletters, Presidential Awards, email "Thank Yous", etc.
Now this TaxPayer's Reimbursement Fund in October is $780,000 richer thanks to 1 agency's hard work and diligence, and the US taxpayers are financially relieved (albeit in a minimal way).
Same thing for a very, very small USPS Office. Allocation = $100,000 for FY10, but spends $110,000 due to unforeseen expenses, such as a new Boiler because they are located in a northern Minnesota town. Use Emergency Funding to pay for this new Boiler (the extra $10,000), excersizing maximum scrutinization and policing for Emergency Funding.
For that FY, that agency may not contribute to this TaxPayer's Reimbursement Fund since they are over budget. HOWEVER, they are NOT to be reprimanded in any way, since this was not intentional.
Their next year appropriation is 4% higher, which becomes $104,000.
Now this TaxPayer's Reimbursement Fund is still at $780,000.
This same small USPS Office does not exceed their monetary allotment, but use it all up. So their contribution to this TaxPayer's Reimbursement Fund = $0. They are NOT reprimanded in any way, but are asked by OMB as to why? For FY11, they received 4% more, or $104,000.
Again, this fund still at $780,000.
This same small USPS Office is below their monetary allotment, say they spend only $98,572 instead of the $100,000 they were allotted. (Evidently, they didn't need that new color printer, and can keep the old one for one more year.)
They have saved $1,428 for one year. Not much, but it is a savings.
Using the same, perhaps silly, formula from Example 1 yields:
FY11 Appropriations = $103,257. (Yes, the sole Postmaster gets a raise.)
This small USPS office now contributes $742.56 into the TaxPayer's Reimbursement Fund. It's new balance = $780,742.56.
After October, the IRS starts issuing refund checks to the US taxpayers from this fund. US Taxpayers are significantly surprised and happy to see this refund, no matter how small becasue of what it represents. A fundemental change in our government.
If that fails, we can always revert to an annual Government telethon to raise money!