AFAIK this is common practice in many armies, where each group obtains a predetermined amount ('dotation') of goods (gas, ammo, clothes...) for a given period (often a year), uses whatever it needs, then an accounting process takes into account whatever wasn't used in order to calculate the next dotation. It seems consistent and efficient. However it neglects human nature. The soldiers want to avoid missing anything,…
"Use it [budget] or lose it." End of the year buying 100 $2500 toilet seats and 1000 $100 spools of wire. Welcome to government! PS: My mom was a civil service accountant with the Navy, and my dad and both grandfathers were USAF.
Government just happens to be the largest of the large.