The latter may even be a valid reason. At least when universities here (Germany) are given a certain budget for certain things they have to use it up, lest they

The latter may even be a valid reason. At least when universities here (Germany) are given a certain budget for certain things they have to use it up, lest they get less the next year. So there often is a rush at the end of the year to spend all remaining money on office supplies and other things that are not strictly necessary or need renewal, just to not get cuts the next year.