True, but you're not taking into account the government budgeting model. Organizations in government budgets' are based on last year's budget. If the OU spends last year's budget or more, their budget is increased (because they account for inflation). If they spend less, their budget is decreased. In other words, there is a built in incentive to spend money, and anyone can find ways to justify spending money "to improve their OU". GAOs merely verify the paperwork is in order.

Don't misunderstand me. This isn't an argument against government; it's an argument against this budgeting model. There has to be a way they to structure private sector budgeting efficiency into public organizations.