The Night Watchman
  
Once upon a time the government had a vast scrap yard in the middle of a desert.
Congress said, "Someone may steal from it at night." So they created a night
watchman position and hired a person at $18,000 a year for the job. 
Then Congress 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 for $22,000, and one person to do time studies for an additional
$22,000 per year.
Then Congress 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 for $31,000 and one to write the reports for an additional
$31,000 per year.
Then Congress said, "How are these people going to get paid?" So they created
the following positions, a time keeper for $35,000 annual salary, and a payroll
officer for an additional $35,000, then hired two people.
Then Congress said, "Who will be accountable for all of these people?" So they
created an administrative section and hired three people, an Administrative
Officer at $155,000 per year, Assistant Administrative Officer $125,000, and a
Legal Secretary for an additional $100,000 per year.
Then Congress said, "We have had this operating for one year with a budget cost
of $574,000.00 and we are $18,000 over budget. We must cutback overall cost."

So... they laid off the night watchman. 



 
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