Too much money to spend
One place I worked, my job description could be called "anti-sales".
When new equipment was needed, and with an IT budget of over £100 million a year, that was all the time, I was tasked with working out what specifications were actually required. That was to counter the suppliers sales teams who considered the company an easy target, since the people signing off on new kit knew didily-squat about MIPs, gigabytes or bandwidth. The closest they got to technical knowledge was "oooh, shiny".
After one carefully prepared, numerically sound, counter-proposal the question of software licensing came up. I told the PHB how many were needed now and what the future would require. However, the wily salesperson had slipped in a bunch of extra licenses. Much like a dishonest waiter will "accidentally" add another round of drinks to the bill.
It turned out that bossy-kins had assumed both numbers were the same and put the order in, with the inflated license numbers. When someone questioned the extra cost, manager-person replied "oh well, it's only £60k" and the audit department was satisfied with that.