Currently, there are two big issues with how budgeted hours work (besides the lack of reporting).
Resource budgeting tools in Workfront do not let you budget for a role when there's not an active user in it
If you budget for a role but the active user in the role changes roles later the system deletes those budgeted hours.
Both of these are problems. In #1, most companies have a role that they probably need to budget for in properly planning a project BUT that role is in the process of being hired for. This removes the ability to plan until the hire is made. Not all companies may follow this same path so can we create an option within the resource pools that allows for roles that do not have an active user and that are not currently deactivated roles.
In #2, the tool has a major design flaw. When budgeting for a role, there's something happening on the backend that apparently is tying this to a user. If the user who had that role gets deactivated for changes to a completely different job role, the budgeted hours that were entered are removed from the system. It doesn't matter if other users were created later and assigned that same job role. The system is currently removing those budgeted hours regardless. This makes no sense and seems to be a pretty big flaw that needs to be fixed.
Example: On Monday, I have 1 user in "Role A" and I set 10 budgeted hours on "Role A" on a project. On Tuesday, I add another user and I also give them "Role A." I then remove the role from the first user (or deactivate the user). Budgeted hours get deleted. It didn't matter that I already have a 2nd user with "Role A."