Corporate finance is weird. Especially, but not only, in public services.
It's all about show, not reality. So all sorts of faintly surreal things happen to keep teh organisations working.
Not allowed to spend more than £x00 in one purchase without authorisation from on high? OK break the cost into several components.
Can't hold budget over until you're ready to buy an item in May? Buy some random item in March and return it for a credit note.
And of course the oft repeated spending of the budget any way you can because otherwise the beancounters will reduce it for next year when, due to purchasing cycles that don't match financial years, demand will be higher.
How much has been wasted in cash and staff time by all this is probably beyond human comprehension.