Once upon a time the council had a huge empty building in the middle of nowhere. Cabinet said, "Someone may break in at night, looking for something to steal." So they created a night watchman position and hired a person for the job.
Then Cabinet said, "How does the night 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 Cabinet asked, "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 Cabinet said, "How are these people going to get paid and administered?" So they created the following positions, two time keepers and three payroll officers, and then hired four human resources consultants and five health and safety executives.
Then Cabinet said, "Who will be accountable for all of these people?" So they created an administrative section and hired fifty people including administrative officers, assistant administrative officers, legal secretaries and a chief executive on £213,000 per annum.
Then Cabinet said, "We have been in power for nearly a year and we are £40,000,000 over budget, we must cutback the overall cost."