"This cartoon is supposed to be funny but to me it is sad. It is sad because people think it is funny. People think it is funny because they think the PHB is totally clueless."
It IS funny, and PHB IS clueless. It's funny because it's so painfully true that those who DO work hard are only given more work. While those who reap the rewards of others' hard work on a daily basis are given even bigger rewards for being completely useless.