While it's not the greatest way of looking at it - it's true. If you are allotted an amount of money to spend, and you do not spend it, it is much harder to prove that next year you need MORE than you planned for last year, because you spent less. Budgeting is not a singular yearly thing where you put a number in and that's what you get. Upper management does growth and expense trending. You can't just make up a number, hope to justify it, and get it. Often, you put a number in that exactly meets your needs, and they question your needs and cut your budget, assuming you can cut spending. Which is one reason why you often ask for more than you want knowing your request will get cut.