I have only just senn this thread and seen the website.. however....
The problem with budgets are... if you don't spend what you have been allocated, in government, you typically get a REDUCTION the following year, no matter what is planned.
So... people INTENTIONALLY spend the full amount of their budgets so they don't get left short. e.g. putting in mini-roundabouts just to get the budget fulfilled.
The intentional -unneeded- spending is almost certainly what they are referring to.
So, why do they make sure they spend the full amount? Because getting the money back after it has been reduced is hell. (no excuses, as I see problems on both sides).