The bureaucrats were given a dollar figure to work with in my historical example.  ODOR chose to cut back on the tax reviewers.  (I've always wanted to abbreviate the Department of Revenue that way!  It was 'discouraged' back in the day!)

Many of the tax reviewers are seasonal; the bureaucrats chose to cut them instead of the higher-paid year-round union members and managers.

There was more than enough stupidity from all involved to go around!