A State audit refutes one of the strongest beliefs about government budgeting: that agencies spend every dollar before the end of the year, even if they don’t need what they’re buying. Deputy State Auditor Harry Otto says a check of five agencies shows they usually take some risks to do the right thing.

Otto says the Auditor’s Office recommends that the Office of Administration consider legislation, regulations, policies, and procedures to guide state agencies about the timing of purchases.