Once upon a time the government had a vast scrap yard in the middle of a desert. Congress felt someone may steal from it at night; so, they created a night watchman (GS-4) position, and hired a person to fill 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 quality control 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 and hired towo people for the following 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 administrative officer (GM-14), assistant administrative officer (GS-13), and a legal secretary (GS-08).
Then Congress said, "We have had this command in operation
for one year, and since we are $18,000 over budget, we must cutback overall
cost." So, they laid off the night watchman.