Government agencies, in today's society. They try to get all the money off the books every year, which means spending a lot of it figuring out what to do with the rest of it, and wasting a bunch more of it on shit that's not really wanted or needed by anyone.
That's a bit generous. The amount of government "spending" which is just graft and corruption is so amazingly vast that if I told you, you wouldn't believe me. In a single incident the U.S. government "misplaced" a USAF cargo jet fully loaded with pallets of $US 100 notes. That's just one incident, and by no means the largest.