We do that with money in research... we buy nice computers, coffee machines (so-called java compiler lol), mp3 players, replace all printers and stuff with the remaining money at the end of a subvension, because if you don't use it all the idea is that you don't need it all, so you're going to get less the next 3 or 5 years, where you could really need it. Worse, what you didn't use, they take back, so you lose twice.
Its fun, but at the same time it's pretty sad. But the way the system is made, no wonder such things happen.