The following is the Nov. 17, 2017 Congressional Research Service report, End-Year DOD Contract Spending.
From the Report:
A 1998 GAO report defined “wasteful year-end spending” as when “agencies rush to use funds at the end of the fiscal year…often an attempt to spend funds that would otherwise expire, meaning they would no longer be available for new obligations after the fiscal year ends.” Later reports had similar findings, including a 2013 study by the National Bureau of Economic Research that found federal IT information technology contracts with end-of-year
obligations to generally be “lower quality” acquisitions.
via fas.org
