A “cubit” is an ancient measure of length – from your elbow to your middle fingertip. We no longer use it, because everyone’s is different, and we get different results. The federal government has a project underway to move from its version of cubits to a more standardized set of measures, as well.
Budgeting is often viewed as an arcane profession that projects an image within the federal government not unlike that of IRS auditors in the private sector. Everyone knows the job is important, few want to be one, and no one wants to sit next to them in the lunch room. Yet, they work hard and want to get things right.