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, GS-4 position and hired a person for the job.

Then Congress said, "How does the watchman do his job without instruction?"

So they created a planning position and hired two people, one person to write the instructions, GS-12 and one person to do time studies, GS-11.

Then Congress said, "How will we know the night watchman is doing the tasks correctly?"

So they created a QC position and hired two people, one GS-9 to do the studies and one GS-11 to write the reports.

Then Congress said, "How are these people going to get paid?"

So they created the following two positions, a time keeper, GS-09, and a payroll officer, GS-11.

Then Congress said, "Who will be accountable for all of these people?"

So they created an administrative position and hired three people, an Admin Officer GM-13, Assistant Admin Officer GS-12, and a Legal Secretary GS-08.

Then Congress said, "We have had this command in operation for one year and we are $280,000 over budget, we must cutback overall cost."

So they laid off the night watchman!