The audit of the services is the only costing, and it counts people rather than euros. More than 960 agents in 16 departments and 18 borough halls work on the PB; the three-month review of some 2,000 ideas takes 42 to 89 full-time equivalents, and delivering the winners takes 79 to 155 full-time equivalents every year, concentrated in the parks (DEVE), roads (DVD) and schools (DASCO) departments whose field services were losing posts at the same time. 91% of agents surveyed said the PB had changed their workload and 76% that it was not easing; fourteen departments and seventeen borough halls report more work; eleven borough halls cut the share of their local investment given to the PB because of it; six departments and seven borough halls asked for one edition every two years. The six-person Mission Budget Participatif was found under-sized, exposed to psychosocial risk, with extensible functions and hidden time. The direct money visible in the sources is the 100,000 euros a year for the associations accompagnatrices, the two street-mobilisation contracts of 2018 and 2019, the BPnet back office, the platforms, the printed ballots and the hundreds of staffed boxes, none costed; the 2020 budget mentions concertation spending falling by 0.2 million euros in the year without an edition. Project holders carry unpaid work: writing to the 4R standard, workshops, then campaigning, which the City notes mobilises few. The City itself frames an opportunity cost: some winners are spending it would have programmed anyway, which the vote merely prioritises in a constrained budget, and many projects induce maintenance, surveillance or later operating grants that were never evaluated. What officials give up is part of their discretion over 5% of investment programming and, for the roads directorate's union, the sense of expertise, with the PB felt as a shift toward execution tasks.