The one rule that annoys me the most in local tax spenders is how you cannot give money back to the state that you don't need that year, because then you will g

The one rule that annoys me the most in local tax spenders is how you cannot give money back to the state that you don't need that year, because then you will get less next year as well since obviously you didn't need it. At the end of the year you can see employees spend money on the most ridiculous things since they have to spend it all. At this point I think it's because the money is not meant for their task at all but rather to stimulate the (local?) economy, and that is not done by saving. I'm not sure how the rules would have to be changed to allow for giving money back (and use it to pay for state debt, but that is probably not politically wished for either), since there most probably would be side effects. Still, this rule.. (Germany, but I've heard about others as well) Does somebody know why this rule exists? At some point I complained to a state minister at some election thing, but I think he was too drunk to understand since he kept saying he didn't know what I was talking about and wanted to know who is doing this thing.