I workes for a big telecommunication company in Australia and they did tge same thing with theur yearly budget. At tge end of the financial year they would hir

I workes for a big telecommunication company in Australia and they did tge same thing with theur yearly budget. At tge end of the financial year they would hire consultants for "ghost" projects that were supposedly starting in the future eventually. This meant that they could book the costs for the current financial year and reduced the chance of getting their budget cut due to unused money