HPoe - Dilbert and Wally should start their own department with requests for a huge budget to be paid to a certain account in a bank in the Grand Caymans. The PHB won't notice as it will appear that nothing is going on at all, and isn't that the idea?
No, it doesn't. Traditionally, budget rewards ineficciency, as long as it is consistent. If a sector doesn't use its assigned butget, it get less the next period, so this "force" innecesary expenses to be sure the next time there is money enough. Giving that this is a general failure of accountability that they completely deny to recognize, when there is necessary a budget reduction they will act percentually in complete and obfuscate disregard for the previous use of said budget. Exceptions on this area are very rare, and the problem escalates as the organization get bigger. And there is nothing rational about it, unless you count as "rational" the bean count school of thought.