One of the stand-out purchases by the Pentagon included a $9,341 Wexford leather club chair purchased from the Interior Resource Group, according to the report.

The DoD also bought $32 million worth of batteries, $4.3 million worth of books and pamphlets, $220 million worth of furniture, $7.6 million worth of workout equipment and $786.3 million on “guns, ammunition and bombs."

The Pentagon spent the most on five of those products: $124.3 million on medium caliber ammunition, $92.3 million for modification purposes, $75 million on the Paveway family of laser-guided bombs, nearly $54 million on M795 TNT, and $2.8 million on 40mm ammunition systems.

Federal agencies also like to splurge on luxury food items before the end of the fiscal year, according to the report. The Pentagon spent $2.3 million on crab, including snow crab, Alaskan king crab, and crab legs and claws, as well as another $2.3 million on lobster tail. Federal agencies also spent $293,245 on steak, to include rib eye, top sirloin and flank steak.

Andrzejewski said that in some cases, like the surf-and-turf, the spending can actually trickle down to the troops. But that doesn’t mean the dollars couldn’t be better allocated on more necessary items at the beginning of the year if the funds are actually needed.

“Our theory is that, in many cases, the people in charge of the accounts simply follow the path of least resistance,” he said. “When faced with the structural use-it or lose-it deadline they spend as much as they can on whatever is easiest to spend money on. Again, Congress created this perverse incentive structure.”