It may be the case that even within large bureaucracies of a private nature there is found the tendency to max out a particular departmental budget, for fear of seeing that budget reduced in the next tax year, but this tendency is very much stronger and almost ubiquitous within state organs.
This is unavoidable. The problem was diagnosed by Mises. In socialism there can be no economic calculation. Hence they need to find some substitute from the market data of profit and loss. They use targets, but these cannot counterract the gravity drag towards ever bigger budgets. This latter is the measure of success.
In the market the idea is to make profits, which can only be done by keeping costs down and providing goods and services that people want to buy. Economising is imperative in a world of scarce resources. As the individual must manage his home economy, if you'll forgive the tautology, so the businessman with his business.
The pressures within a state organ are wholly different. In order to continue gaining funding, hopefully in ever larger amounts, one must spend. One may try to spend wisely, but one must spend come what may. An efficiently run state organ will always spend their alloted loot down to the last penny, and be ready to use all additional cash which may become available often at short notice.
Amongst other adjuvants, is something of a moral hazard. If, saith the statocrat, we don't spend this cash, if we are efficient in the market sense, the money we save through thrift and hard work will most likely be handed over to others within the spralling Gormenghast of government, who through profligacy and mismanagement have overspent. It will not be saved in any real sense. Knowing this, the conscience of the diligent, albeit misallocated, public-sectorer, feels morally obliged to spend every penny, rather than allow it to be wasted - and every penny you don't spend is a penny wasted, in the context of state departmental bureaucracy.