Once upon a time the Canadian Government had a vast scrap yard in the middle of nowhere. The Government said, “Someone may steal from the scrap yard at night.” So they created a night watchman position and hired a person (bilingual, naturally) for the job. Then the Government said, “How can the watchman do his job without instruction?” So they created a Planning Department and hired two people; one person to write the job description and one person to do time studies.
Then the Government said, “How will we know the night watchman is performing 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 the Government said, “How are these people going to get paid?” So they created the following positions: a Time Keeper and a Payroll Officer; then hired two more people to assist.
Then the Government said, “Who will be accountable for all of these people?” So they created an Administrative Section and hired three people: an Administrative Officer, an Assistant Administrative Officer and a Legal Secretary.
Then the Government said, “We have had this organization in operation for only one year and we are $18,000 over budget; we must cutback our overall costs.”
So they laid off the night watchman.