Expenditures rise to meet income.

Perfection of planning is a symptom of decay. During a period of exciting discovery or progress, there is no time to plan the perfect headquarters.

The man who is denied the opportunity of taking decisions of importance begins to regard as important the decisions he is allowed to take. He becomes fussy about filing, keen on seeing that pencils are sharpened, eager to ensure that the windows are open (or shut) and apt to use two or three different-colored inks.

A committee is organic rather than mechanical in its nature: it is not a structure but a plant. It takes root and grows, it flowers, wilts, and dies, scattering the seed from which other committees will bloom in their turn.

Administrators make work for each other so that they can multiply the number of their subordinates and enhance their prestige.

Perfection of planned layout is achieved only by institutions on the point of collapse.

Imagination is essential and it comes first, for without imagination we are aimless.