The US gummint’s fiscal year begins on 1 October. Military units habitually blow whatever’s left in their budget in late September to prevent being allocated less in the next budget.
If you think it doesn’t boost morale to get crab, lobster and steak in the chow hall, you’ve never had to live on MREs.
When I was in USAF, served at Yokota AB, Japan,1984 - 1986. The base dining facility (chow hall, for you grunts and swabbies) served a formal steak dinner quarterly.
Everyone had to wear standard dress blue uniform. The dining room featured table cloths and candles.
That's also standard practice for each department in big companies.
I remember my battalion commander lamenting that instead of complimenting unit commanders for being good money managers, the “use it or lose it” did just the opposite. And, essencially required commanders to “save” money during the year and then waste it at the end of the year in order that the budget amount requested for the next fiscal year was not reduced.