padded budget; inflated budget
Refers to a budget that has been artificially increased by including unnecessary or fictitious items. Often used in business, government, and project planning contexts.
The padded budget for that project was uncovered during the audit.
Some companies create inflated budgets to hide profits.
水増し is the general act of padding or inflating figures; 水増し予算 specifically refers to a budget that has been padded.
Compound of 水増し (padding, inflation) and 予算 (budget). The exact historical derivation is uncertain, but the term is transparently formed from its components.