Money is set aside, however where I am at it is theoretical and it also has a real world limit (which seems to shrink each year). Three years ago, not a problem with ticket, flight, accom., car and expenses. This year I might get a room and the ticket but the flight, etc. would be my responsibility.
I would tend to think that a design consultancy would encourage their employees to attend by paying but as an inhouse design in a company where sales drives the bus, it is an entirely different story.