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The boss says to Asok, "Asok, I've chosen you to put our budget forecast together." The boss says, "It's a hard job but you'll get the satisfaction of making everyone hate your tiny guts." Asok walks away and thinks, "My guts are not tiny."
Wally walks by Carol's cubicle. Carol says, "Wally, what's your project budget code?" Wally says, "E473" Carol says, "I'm switching you to E947, effective immediatly." Wally says, "Why?" Carol says, "That's my new code for bald engineers." Wally says, "It will grow back."
Allen (aka the sacrificial lamb) stands in the boss' office. The boss says, "Allen, I have to cut the salary budget. I probaly shouldn't have hired you yesterday." The boss says, "Luckily, I have extra money in the furniture budget." Allan rest on all fours with a lamp on his back. allan thinks, "As God is my witness, someday I will be a credenza."
The boss introduces a new man to Dilbert. The boss says, "Dilbert, meet our new sacrifial lamb." The boss says, "I filled our headcount vacancy so we have someone to dump after the next budget cut." The lamb says, "Should we shake hands?" The boss says, "I don't want to get attached."
Caption: "Chief Financial Officer" The moron sits between Dilbert and the Boss. The moron says, "I need one-sentence descriptions of each of your projects." Dilbert says, "You're planning to make critical budget decisions based on THAT? " The Moron says, "Yes." Wally stands behind Dilbert who sits at his computer. Wally says, "Wow. Five pages without using a period." Dilbert says, "Thank God for semi-colons."
Dilbert sits at a conference table with a salesperson. Dilbert says, "...And we'll buy a dozen of these. We're trying to spend our budget so it doesn't get cut next year." The salesperson says, "This is great! You guys are so dumb that I don't even have to use my fake personality to make the sale!" Dilbert says, "...And nine of these blue things." Salesperson turns away and pulls his pants down. The salesperson says, "There's a full moon on the horizon!"
Dilbert and Dilbert's Mom are in the kitchen. Dilbert says, "My boss told me to buy a bunch of equipment that we don't need." Dilbert's Mom hands Dilbert a piece of cake and a glass of milk. Dilbert says, "That way our budget won't get cut next year." Dilbert's mom says, "I'm so proud of you, son." Dilbert says, "How do you say that with a straight face?" Dilbert's mom says, "I try to imagine you as a navy seal." Dilbert's mom salutes.
Dilbert and The Boss. Dilbert says, "You haven't interfered with my project in weeks. Something must be wrong." The Boss responds, "I believe in empowering my employees and staying out of the way." Dilbert, in a surprised manner, says, "Am I going to find my real boss's body in a dumpster?" The Boss says, "There's extra money in the budget. Would you like a bonus?"
The Boss and Dilbert sit at a table. The Boss hands Dilbert a piece of paper and says, "This is the goal that will motivate you for the next year." Dilbert reads from the piece of paper: "'Build a global satellite network. Budget: $12,000.'" Dilbert looks at the Boss and says, "Motivation feels much different from what I imagined." Dilbert continues, "I was expecting a light, energetic feeling." Dilbert continues speaking and illustrates with his hands, "But it's more like being pinned under a burning couch." Dilbert puts his hand to his head and says, "Whoo, I'm getting dizzy." Dilbert stands up slowly and says, "I'd better lie down until the motivation wears off." The Boss leaves the room with Dilbert lying on the table. The Boss says, "He's going to be trouble during the next round of budget cuts."
The Boss peaks into Dilbert's cubicle and asks, "Where's the budget forecast I asked for?" Dilbert replies, "I put it on your chair this morning." The Boss walks away thinking, "I'd better look again." A view of his back shows that there is a piece of paper on his behind.