Development departments and their complimentary ticket needs

Hi! I'm wondering if there are any non-profit organizations out there who have development departments that 'purchase' the comp tickets they need for each show. For instance, if development needs 10 tickets for the first show in zone 1, and those tickets are $89 each, then they would take $890 from their budget and move it over to the ticket revenue budget line item. Does anyone out there do this or something like it?

Thank you!

Diana