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Catbert stands at his desk thinking, "My tail is twitching . . ." Catbert thinks, "That can only mean it's time to write some more evil policies." Catbert types, "To: all employees. Subject: new policy." Dilbert gets the e-mail message and reads, "Employees must wear shoes that are one size smaller than their feet." Alice reads, "This will reduce wear and tear on carpets by five percent." Catbert thinks, "This is my favorite part." He types, "We must do this to be competitive." A woman enters Catbert's office and says, "I'm a reporter for 'Evil HR Policies Weekly.' Do you have any success stories?" Catbert purrs. The caption says, "This is how industry practices are born." The journalist asks, "Has anyone complained about the 'Footsizing' program?" Catbert replies, "I haven't listened to a single complaint."
Dilbert stands across from the Boss's desk. He says, "I want a ten-percent raise." The Boss replies, "There's no budget for raises." Dilbert holds up a letter and says, "I have an offer from another company that will pay fifteen percent more." The Boss says, "I'll give you twenty percent if you stay." Dilbert says, "I thought you said there's no budget for raises." The Boss replies, "Well . . . It's supposed to be a secret but . . ." The Boss says, "Our policy is to give big raises to people who spend their time interviewing for other jobs." Dilbert tells Alice and Wally, "Good news! The secret company policy is to reward disloyalty!" They cheer and shout, "Yes! Yippee!" Wally asks, "What's the reward for leaving work early?" Dilbert replies, "He wouldn't show me the price sheet."
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."
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."
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."
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."
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."
Caption "The budget cycle" Wally and Asok sit at a conference table. Wally reads of a piece of paper and says, "And i'll need a helicopter, double rotor." Asok says, "If you have any resoect for me or the budget process, you will not ask for such obvious budget padding." Wally says, "And I'll need that chopper filled with Albino tiger cubs."
The boss, wally and Asok sit at the conference table with papers in front of them. The boss says, "I downsised the "ease of use" lab because there's no budget for a staff." Asok grabs one of the paper and shows it the the boss. ASok says, "They HAVE a buget. I put it on the back of these two-sided photocopies!" The boss says, "Well, they lived by the sword, and they died by the sword."
The boss stick his head into Dilbert's cubicle and says, "Do you have those budget numbers from last months?" Dilbert says, "They're totally innaccurate." The boss says, "I know but those are the only numbers we have." Dilbert says, "Actually we have infinite inaccurate numbers to choose from." The boss says, "Let's keep those in our back pocket in case we need them." Dilbert says, "I'll encrypt them so no one else can use them."