Yeah, I had a GF that worked for a government research department. The last quarter of the year the department staff did ridiculous things to ensure every penny of the budget was spent. Frivolous travel, non-relevant conferences, parties, etc. As someone who worked in the private sector and managed project budgets I was blown away haha.

I'm not sure if I have ever heard of any budgeting that didn't have exactly that problem. Perhaps budgeting on specific problems? That still might require separating budget for headcount....