Once upon a time the government had a vast scrap yard in the middle of a province. They said "someone may steal from it at night." So they created a night watchman position and hired a person for the job.

Then the government said, "How does the watchman do his job without instruction?" So they created a planning department and hired two people, one person to write the instructions, and one person to do time studies.

Then they said, "How will we know the night watchman is doing the tasks correctly?" So they created a Quality Control department and hired two people, one to do the studies and one to write the reports.

Then ---, "How are these people going to get paid?" So they created the following positions - a time keeper and a payroll officer, and hired two more people.

Next they said, "Who will be accountable for all of these people?" So they created an administrative section and hired three people, an Administrative Officer, Assistant Administrative Officer, and a Legal Secretary.

Then they said, "We have had this command in operation for one year and we are $48,000 over budget, therefore we must cut costs." So they laid off the night watchman.