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 position (GS-4) 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 Q.C. 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 positions, a timekeeper (GS-09) and a payroll officer (GS-11) and hired two people.
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), an Assistant Admin. Officer (GS-13) and a Legal Secretary (GS-08).
Then Congress said, "We have had this command in operation for one year and we are $18,000 over budget, we must cutback overall cost," so they laid off the night watchman.