The Plan:

In the beginning came the plan,
and the plan was completely without substance,
and the darkness was upon the face of the workers.

The workers spoke amongst themselves, saying
"It is a crock of shit and it stinketh."
And the workers went unto their supervisors and said,
"It is a pail of dung and none may abide
the odor thereof."

And the supervisors went unto their managers and said,
"It is a container of excrement and it is very strong,
such that none may abide by it."
And the managers went unto their directors and said,
"It is a vessel of fertilizer, and none may abide
by its strength."

And the directors went unto the vice-presidents and said,
"This new plan will actively promote the growth and
efficiency of this institution,
and these areas in particular."

And the president looked upon the plan
and the president saw that it was good.
And the plan became policy.

This is how shit happens!
Author is unknown