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government offices get all-new furniture at the end of every fiscal year, because if they manage to come in under budget, their budget gets cut in the next year, so they make sure to come out over-budget. This is not the behavior of an organization trying to "reduce cost or improve quality".

The organisation includes the bit setting the budget, so if they are willing to cut it next year if this year's isn't spent, that looks a lot like the behaviour of an organisation seeking to reduce costs.

Besides, end of financial year budget spends in divisions of large multinationals also look like that.



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