I worked for a large company and the same things happened there as well. As the end of the fiscal approached, we were often instructed to go spend on "stuff", either capital items or expense depending on which budget had monies left in it. If "we" didn't spend up to the budget, it was cut the next year, and managers didn't want that to happen. One year I recall the section manager ordered a rotovap for everyone in the section at about $900 per (x 15). We all had them in our labs that worked just fine and didn't need any more. And they are bulky items. I think the term was "zero based budgeting", and it encouraged wild spending at times.