This depresses the heck out of me. This is exactly what happens at my company. You work extra hours to meet a ridiculous delivery date only to find out that there's not enough money to reward all of our efforts. It's such a crock!
Either SA or Dilbert has a shaky grasp of economics.. The fact that a department meets all its objectives might have no bearing at all on its budget. Its project might have come in way under budget, and it would be wasteful to leave the extra money on the table. Budgeting is neither punishing nor rewarding; it is about the efficient use of resources.