Strategic Management at the City, according to Dave (who I'm sure has plagiarized it from somewhere ... I remember having read this previously, but can't quite recall where ... Anyhow, this one's a keeper)

Strategic Management at the City
In the Beginning was the Plan
And then came the Assumptions
And the Assumptions were without form
And the Plan was completely without substance
And the darkness was upon the face of the workers
And they spoke among themselves, saying"It is a crock of shit and it stinketh."
And the workers went unto their Supervisors and sayeth,"It is a pail of dung and none may abide the odour thereof",
And the Supervisors went unto their Managers and sayeth unto them,"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 sayeth,"It is a vessel of fertilizer, and none may abide its strength."
And the Directors spoke amongst themselves, saying one to another,"It contains that which aids plant growth, and it is very strong."
And the Directors went unto the General Managers and sayeth unto them,"It promotes growth and is very powerful."
And the GM's went unto the City managers and sayeth unto him,"This new plan will actively promote the growth and efficiency of this Organization, and in these areas in particular."
And the City Manager looked upon The Plan,
And saw that it was good,
And the Plan became Policy.
This is How Shit Happens.

Amen