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v Once upon a time, the government had a vast scrap yard in the middle of a desert.  A Congressman motioned, "Someone might steal from our scrap yard at night."  So Congress created a Night Watchman position and  hired someone for the job. 
 
Then Congress asked, "How does the watchman do his job without instructions?"   So Congress created a planning department and hired two people: One person to conduct the time management analysis and another person to write the technical manual.  
 
Congress then asked, "How will we know the night watchman is doing the tasks correctly?"  
So Congress created a Quality Control department and hired two advisors: One to compile data based on the night watchman's performance and another to write periodic reports.  
 
Congress then asked, "How are these people going to get paid?"  So Congress created three more positions: A Time Accounting Manager, a Payroll Officer and a Logistics technician.  
 
Then Congress asked, "Who will be accountable! for all of these people?"  So Congress created an administrative section officiated by three people: An Administrative Officer, The Assistant Administrative Officer and a Legal Secretary.  

After one year, Congress discovered that they were $18,000 over budget and concluded, "We MUST cut back expenditures!"   So Congress eliminated the 'Night Watchman' position.