When I was in Aerospace with a large company, I was peripherally involved in purchasing for my department. The manager would develop his budget at the first of each year. He would aim for using all of it because if he did not do so, he would be limited to his actual usage and would be cut back the following year. This theory was called "budget equals actuals"
This led to his requesting me to spend money in certain amounts with associated invoicing so that he could show that he had either used the actual budget that he had written at the first of the year or exceeded it so that he would need more in the following year.
During the ten years that I worked there, if nothing else, everyone in the office got a new desk and lamp to go with it. Some years we bought new typewriters and desk calculators These were of course all charged to the appropriate government account. The items didn't have to actually be delivered just as long as they could be shown as an expense in the particular fiscal year in question so that the budget would be shown to have been valid.
I did what I was told, but I thought it rather wasteful at the least. For the record, that company is no longer in business. LOL.