Any military or civil service veteran has stories of the "perverse incentives" which actually encourage waste:
-- if your unit doesn't use all of its fuel allotment, you will get less next year, and maybe run short.
-- similarly, all remaining funds in your budget must be disposed of by panic-spending as the fiscal year draws to a close.
-- if you can expand the number of workers under your supervision (whether you need them or not), you may be entitled to a GS step increase because of the extra responsibility.
-- the only way to get rid of a lout in your unit is to get him promoted into a bigger job someplace else, where he can do even more damage.