"We had several issues facing us, including two major software upgrades and replacing the minicomputer," fish says. "The IT manager put his numbers together and sent the preliminary budget to the president and the company controller."

The proposed IT budget includes the cost of new hardware, the overtime required for the upgrades and all the smaller items that will be needed to get the jobs done. It's realistic and complete.

And the president doesn't like it. He sends IT manager a note saying that the president will "adjust" the numbers down and put the revised budget on the IT manager's desk.

Meanwhile, the controller has her hands full with an audit. So when she drops an envelope on the IT manager's desk containing US$56 in cash and two pipe cleaners, she doesn't leave a note. She figures he'll know the money goes to the petty cash box that's kept in the server room, and the pipe cleaners go with the miscellaneous supplies.

Maybe he does. Or maybe not.