This is completely opposite of how budgets work inside companies. If a department has a specific budget, then it is generally considered very bad to return part of it ever. Instead, they just find new things to do with it. Now, of course, sometimes, the new things are vanity projects, but I find that 80% of times those are actually very good investments.
Investors in a corporation don't want individual teams to spend money "just because it was budgeted, even if we didn't have a good thing to spend it on".
I, as a manager of a team at a corporation, of course have a partially adversarial relationship with investor goals; I want my team to be happy, in part because happier teams often are more productive, but in large part also because it's just nice to spend my work life working side by side with people who are enjoying their perks.
If my entertainment budget directly (or even partially) reduced my team's bonus pool, that would be crappy for team cohesion, but it would probably make me think more carefully about taking everyone out to lunch.
