The new HR Manager was being introduced to their duties by their predecessor.
At the end of the handover the retiring HR Manager said "You are bound to get problems and when you do open these three envelopes as need be."
After only two months a crisis arose and the new HR Manager opened envelope number one. On a card inside it said, "Blame your predecessor". This they did and the Managing Director believed them and they just scraped by.
A further three months and another crushing problem - so to envelope number two. "Say you're reorganising", it advised. They did; but the Managing Director was now noticeably displeased.
Only six months later they were confronted by another insoluble dilemma. Feverishly they opened the last envelope. The note inside read - "Prepare three envelopes...."!