Managers may intentionally build slack into the budget:

Question

Quizplus · Accepted Answer

Managers may intentionally build slack into the budget to have the resources they need in the event of budget cuts. By having a cushion in the budget, managers can be better prepared for unexpected changes in the financial situation of the company. This can help them avoid the need to make drastic cuts to resources or personnel if revenues or funding are reduced. Building in slack can be a strategic approach to managing risk and ensuring that there are enough resources available to support ongoing operations, even if funding or revenues are reduced.

Managers May Intentionally Build Slack into the Budget