May mean the owner of a company or Department using the power of the budget that is not justice, it might be a problem. So do the steps to make a budget, and the Audit Committee is set to consider the budget, every time.
Can mean the owner of a company or department head. The authority to set the budget that does justice. It could cause problems later. So do the budgeting process to be clear and the Audit Committee of the budget each time.