I worked for the govt. for my entire career. Needless to say, no bonuses. Some years my boss would take his middle managers out for lunch, which was very generous.
Employee expectations at Christmas can be tricky to manage.
One year, a new (to me) employee asked me if I was following his previous manager's tradition of paying for Christmas lunch, with alcoholic beverages, for the entire section. His previous manager had a section of about 12 people. My section had a total of 40 people. Employee was cranky when I told him that I couldn't take everyone out for lunch. (My best guess was that it would have cost a minimum of about $1600 plus tip to equal the generosity of the previous manager).