I'm sure at NASA as at all government agencies there are teams who work very efficiently and do more with less, and other teams whose mission does not have that characteristic and constraint.
There is no incentive to be efficient. If there is leftover money in the final fiscal quarter you are highly encouraged to use every penny, even if that means buying new furniture and office supplies that you don’t really need. Any leftover money will be given to someone else and you will receive a smaller budget the following year.