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Wally sticks his head into the boss' office. Wally says, "I'm back from training." Wally says, "I got a big binder." Wally holds out a big book. Wally says, "The training is already forgotten but the binder will last forever." Wally brings the binder to his chest. Wally says, "A living monument to temporary knowledge!" Wally says, "I'll put it in my cubicle with the others." Wally says, "Speaking of my cubicle, which direction is it?" The Boss points. Wally says, "Okay, thanks. That information should be in a binder." Dilbert says, "Did he approve funding for our project?" Wally says, "Not yet. Step one was to free up funds from the training budget."
At the staff meeting, The Boss says, "Good news on your budgets. I did some recalculating last night." The Boss says, "I found a way to give more money to every project without increasing the total budget for projects!" Wally raises his hand and says, "Question: Does your new way involve poor math skills?" Wally has a question mark above his head. Alice puts her arm in front of him and says, "Ignore the skeptic. Hey, I have a suggestion!" Alice says, "Maybe you could recalculate the salary budget for next year." Dilbert says, "And when was the last time you recalculated the vacation days?" Wally, using his calculator wrist watch, says, "I calculate that we have an hour left for this meeting, but I'm interested in YOUR caculation." Dilbert, Wally and Alice walk out of the meeting counting stacks of money. Dilbert says, "I think we got greedy when we asked if he change for a five." They whistle as they leave.
Project Status: Dilbert is giving a presentation. He points to the overhead projection. He says, "Due to budget cuts, our new product will have no user interface." The projection shows a blank computer monitor. Dilbert continues, "Our target market is people who are too shy to return products." The projection is of a person blushing. Dilbert comes home carrying his brief case. He says to Dogbert, "Is it a bad sign if you spend the day wondering why there are no laws against what you do for a living?"
Man comes up to Dilbert and introduces himself, "I'm the Rag Man from Project Luser." Rag Man says, "Budget cuts have hit our project hard. I'm forced to beg for resources." Dilbert holds out something and says, "I can spare some pencil shavings." Rag Man says, "Excellent! We make coffee out of that."
Rag Man thinks, "I hate being on an underfunded project." Alice walks by with some guy. Rag Man asks, "Can you spare some resources, lady? How about that intern? Are you using him?" Rag Man shows intern, "First you have to learn how to give yourself a sponge bath at the water fountain."
Banner reading "Dogbert the Consultant" appears across top of page. Dogbert sitting in front of The Boss. Dogbert says, "I cab give you excellent advice for $50,000 per month." Dogbert sitting in chair continues, "If budget is a problem, I also offer bad advice for the low price of $45,000 per month." Dilbert and Alice watch as The Boss runs past their cubicle with scissors in hand. Alice says, "That's not a good sign."
Dilbert and The Boss sitting at desk across from eachother. Dilbert asks, "How much budget do I have for my project?" The Boss replies, "I can't tell you." The Boss says, "If you knew what your budget was, you'd spend it all." Dilbert inquires," Can you at least tell me what our company strategy is?" The Boss responds, "No, I don't want you to lose hope."
Caption: Catbert: Evil H.R. Director Catbert on The Boss' desk. The Boss sitting behind the desk. Catbert says, "Bad news: The employees are reading a newspaper." Catbert continues, "If they see the low unemployment rate, they'll know the balance of power has swung their way." Wally, Dilbert, and Alice sitting at table with newspapers on it. Alice holding a newspaper. Wally says, I plan to use the cat as a gargoyle on my cubicle roof." Dilbert responds, "If you run a current through him you can zap bugs."
Caption: Dogbert the C.E.O. Dogbert sits at head of table surrounded by workers. Dogbert says, "I've decided to manipulate our stock price for personal gain." Dogbert continues, "I'll spin off a few divisions, buy back some of our stock and announce massive budget cuts." Worker asks Dogbert, "Um...do you even know what products we make?" Dogbert replies, "How would that be relevant?"
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.