The Conquest of the CPA's - Round Robin

by the Persuaders





Summary: The bad aliens have been beaten back by the good aliens. The good aliens have decided to 'micro-manage' earth.

Category: pure fluff, x-over XF/TS

Rating: unknown at this time

Disclaimer: The well-known characters are the property of 1013 and Pet Fly Productions. I don't know who owns the CPA aliens, certainly not me. I also doubt Gene Roddenberry's Ferengi were the first to govern by accounting principles. Maybe Douglas Adams? However, there are no Ferengi in this story; neither does Ford Prefect appear.

It ended with a whimper. All the alien plans, all the remaining Consortium plots were foiled. Foiled by an alien race of accountants. They knew extended war to be wasteful. In short: they came, they assessed, they conquered.

Under earth's new management, there were many changes made. The CPA's (as the conquering aliens were known) thought prison to be an exorbitant waste of money. They were able to read thoughts. The truly evil, the unrepentant, stood no chance. Their lives were terminated immediately. Those not truly evil were in for an interesting time...



Washington, D.C.

A.D. Walter Skinner and Special Agent Fox Mulder were called to a meeting with the committee of CPA's overseeing the Federal Government of the United States. (Countries were not dissolved unless there was no hope for balancing their budgets, or there was no one left to assume leadership - these were 'kind' CPA's.) They were to respond to charges of not remaining within their annual budget for the X-Files department.

Taking seats in front of the panel of CPA's, both Skinner and Mulder tried to look respectful and attentive. Mulder, however, was hoping the meeting would end quickly as the Lone Gunmen had invited him over for cheese-steaks and a Knicks game.

The head of the CPA committee opened the meeting. "Mr. Skinner and Mr. Mulder, you do realize we have extended great latitude to you in allowing you to remain in your present positions despite your not too pristine records in the past?"

Skinner quickly responded, "Yes, sir. We do, and we are most grateful." He subtly kicked Mulder, who appeared to want to add a comment.

"We acknowledge your contributions, albeit not entirely legal, to aid in the resistance to the Consortium and their plans. However, we cannot overlook your failure to properly administer the X-Files budget."

"Sirs!" Mulder jumped to his feet before Skinner had a chance to restrain him. "It is impossible for Agent Scully and myself to properly do our jobs within the current budget constraints. We have no idea when we need to travel abroad, or when we will need specialized equipment. I believe our department should be held outside the normal budgetary constraints."

Skinner quickly pulled Mulder back to his seat. The CPA's were talking angrily among themselves. Mulder's comments were sacrilege!

"Agent Mulder. Everything is held to budgetary constraints, there are no exceptions. A.D. Skinner, as your immediate supervisor, is responsible for making you toe the budgetary bottom line. He has failed to do so. You have failed to do so. You are both being sent to a remedial camp where you will be instructed and tested on maintaining a proper budget. This meeting is over!"

A security team appeared and escorted the two hapless FBI men from the room. They were immediately placed in transit to the 'budget' camp.



Cascade, WA.

The local CPA committee had ordered police Captain Simon Banks and Detective James Ellison to their budgetary hearing (the CPA's preferred the term 'accounting'). Much like the FBI's X-File department, Detective Ellison and his 'partner' Blair Sandburg were constantly over budget. Since Sandburg was in reality an observer and not a true member of the police force, he was not required to attend the hearing. Besides, Ellison was the one who was responsible for repeatedly losing his weapon and destroying property, at least the majority of the time.

Captain Banks and Detective Ellison sat across from the 'accounting' panel. They, like their Washington cohorts, tried to look attentive and respectful. However, Ellison was hoping the hearing would end quickly, Blair was ordering Chinese and they had plans to watch the Jags game.

The head of the panel began the hearing. "Captain Banks, Detective Ellison is a member of your department, and is accountable to you. He has consistently been the reason that major crimes is over budget. Yet, you do nothing to reign him in, you merely pass on his expenditures to your accounting department. You seem to care nothing for the 'bottom line'."

"Sir," Banks quickly responded, before Ellison could say anything damaging. "Detective Ellison is my best officer. He consistently solves crimes no one else can. I overlook his expenditures in order to take criminals off our streets."

"We understand Detective Ellison's special 'abilities'. However, he could solve the crimes without the excessive expenditures we currently see on your worksheet."

Ellison jumped to his feet, "Sir, I cannot be held accountable for every gun I lose. I'm doing my best to solve crimes! If my vehicle is destroyed in the process, it's for the better of Cascade. It is more important to eliminate crime than to balance the budget!"

Banks quickly pulled Jim to his seat. He knew they were in for it now.

"There is no excuse for over expenditures Detective Ellison. You could still solve these crimes without loss of property. We are sentencing you and your Captain to budget camp. This accounting is over!""

The security team quickly escorted Banks and Ellison from the room. The duo was almost instantly in transit to 'budget camp'.



Budget Camp, somewhere in the U.S. where absolutely no one ever wants to visit

The incoming 'campers' were quickly assembled into a line for processing. The CPA's were extremely efficient in all their operations. First, the arrivals were stripped of their clothing and possessions. Then, they were given camp outfits to wear - cotton briefs, shorts and T-shirts (women were also given cotton bras). Cotton sneakers and white socks completed the outfits. In groups of four, the campers were assigned tents, occupants of a tent formed an accounting (or budgetary) team. Skinner, Mulder, Banks and Ellison were assigned to tent 6, of worksheet 6, of workbook 6. Workbook's 6 head accountant was there to greet them.

"Items of 6.6.6, welcome to budget camp. Here, you will learn to live and perform your jobs within budget. Failure at any exercise will result in corporal punishment. Questions will be answered at completion of the exercise. Claim your bunk and get to know your bunkmates. Your worksheet group will be meeting in 45 minutes. You will be given holographic exercises to complete. Those not managing to complete within schedule and under budget will be disciplined. Enjoy your time at Camp Budget." With that, the CPA left their tent.

Simon Banks introduced himself and his partner to the team of Skinner and Mulder. They exchanged stories of how they came to be at Camp Budget. Skinner and Mulder chose one bunk bed, Skinner on the bottom (it's a lot of work to pull yourself into the top bunk!), Banks and Ellison took the other (Banks on the bottom, same reason). It was time to meet with their worksheet group.

Each item (tent) of worksheet 6 was given a holographic exercise to complete. They were also given a budget for the exercise. Those failing to complete on time and within budget were to be subjected to corporal discipline. For some reason, the CPA's found a bare butt belting to be the most effective method for punishment when not obtaining fiscal responsibility.

In item's 6 hologram, the team was to secure a shipment of bullion without endangering the citizens of a town of 250, and without going over a budget of $1,000. The bullion was being shipped by train. The team only had to ensure the shipment was still on board and in the baggage car after the train past through the town.

Banks and Ellison were masquerading as railroad employees, to monitor conditions aboard the train. Skinner and Mulder were doing surveillance outside the train, making sure no unsavory persons boarded or left the train. Somehow, Ellison lost his gun, was ejected from the train, and ended up blocking the train's passage by parking a private citizen's truck across the tracks. Mulder also lost his gun, fell while racing down the platform and knocked several thousands of dollars worth of luggage onto the tracks, in front of an incoming train. The CPA's were not happy.

Returning to their tent, the occupants of item 6.6.6 were faced with an accounting they would never forget.

According to the bottom line, they had exceeded their budget by $5,000. This was unacceptable. Especially since their total budget was $1,000. Most of that was for salaries for the four individuals of tent 6. The bottom line required extreme reconciliation.

The CEO of Camp Budget strutted through tent six. "I hope you campers are aware of how dismally you performed on that exercise! You were over budget by a factor of five! This is unacceptable. Now it is true that campers Skinner and Banks did not cause any of the excessive expenditures. However, they are responsible for the performance of their subordinates, campers Mulder and Ellison. Therefore, you will each receive 25 strokes for your excessiveness! Worksheets 6's leader will conduct the punishment. Gentlemen, I hope we do not have to meet again in this manner."

With that he left the tent. Worksheet 6's leader stared at the errant campers. He was holding a long, thick, pliant strap of leather. He addressed tent's 6's campers. "You will, in turn, dropped your pants and underclothing, you will bend forward and hold your ankles. You will receive twenty-five lashes of this belt. You will not complain. Anyone breaking from punishment will be forced into position, held in place, and punishment will start over. Simon Banks, you are first."

Simon, throwing a dirty look at Jim, moved to the center of the tent, lowered his pants, and took the described position. The worksheet's leader quickly dispensed twenty five agonizing stripes across his backside. He could not hold back his tears after the fourteenth stripe. The pain was excruciating.

Each member of tent six took their place when commanded. Not a single camper managed to wait out the punishment without tears. For Mulder it was the most difficult. The other three campers had been in the military at one time, they were more inured to punishment. Mulder found himself trying to break away at ten strokes, he was already sobbing uncontrollably. Unfortunately, this meant he received a total of thirty-five strokes! The punishment was indeed harsh. Each tent occupant was sure they would never do anything to find themselves in this position again. The bottom line was the most important thing in their pursuit of justice!



After the 4 men recovered from their 'review' of the days activities.

Simon decided to warn his detective what would happen if he was on the receiving end of another spanking.

"Ellison, I'll give you one warning." Simon growled rubbing his butt. "If I receive another bad review because of you. I will take your pants down after the CPA has left and spank you again."

"But, Simon..." Jim sputtered to a stop at the glare he recieved.

"Don't but Simon me. Here's the scenario for tomorrow. I want you to study it and avoid any pitfalls.

Walter had watched the interaction between the two dectectives from Cascade and turned to his own subordinate.

"Mulder, what he said goes double for me." Skinner said angrily although he was able to refrain from rubbing his butt.

Mulder just looked at his boss balefully and joined Jim at the table.

"What's the scenario for tomorrow?" Fox asked.

"We're suppose to investigate a haunted house." Jim said in disbelief.

Walter groaned he just knew that Mulder would go off on sometime of crazy tangent.

To be continued as more is added. Send your submissions to me: Eleri

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