During a surprise audit, the U.S. Postal Service discovered that some local managers had temporarily stashed unprocessed mail in parked trailers so that supervisors wouldn’t notice it as delayed. Auditors found millions of pieces of undelivered mail, including 2.3 million bulk-business letters, some of which were delayed nine days, and 800,000 first-class letters, which had been held for three days. What should the penalty be when the people entrusted with delivering something fail to do the work?