Internal token money is a great way to mess up incentives in my experience. The most obvious offender is IT that charge silly money for computers. Utilities per head is a fixed cost even though the amount of office area, toilets or Ethernet jacks also are fixed. Etc.

Resources that are underutilized are not borrowed by other departments since they have to pay for it even though the marginal cost of usage is almost zero, so they buy their own or don't bother.

The end game is that the internal fairy tail costs will be used as a excuse to outsource stuff and pay real money to expensive external suppliers to save the pretend money in the department budgets ...