Located in the centre of the astral plane accessible to Earth there is a large, blindingly white colloseum. On the two thick columns that outline the entrance, 'Residence of the Powers That Be' is carved in silver letters. There are several pieces of parchment tacked to the left one, which appears to be act as a bulletin board. One paper, clearly the oldest, reads:

Non-Corporeal Act of 1932

The Powers That Be have received a surplus of complaints from non-corporeal beings across the globe on the issue of having to stay on one's feet for eternity because of the lack of ability to sit down. In light of these grievances, an act will be passed declaring that the non-corporeal members of the community now will in fact be able to sit on any chair or inanimate object deemed worthy as a substitute for. Enjoy this new opportunity.

Signed,
the Powers That Be

Another paper reads:

Lost ankh necklace.
Description: Silver, shiny, old, on black cord.
If found, please return quickly to Death.
(I'm very fond of it.)

The third paper reads:

WANTED!

Clerks for the Dept. of Resurrection are requested to help organize Sunnydale-related files including but not limited to:

-case of Angel, vampire with soul, formerly Angelus formerly Liam Moriarity, human, previous member of the Scourge of Europe

-first case of Buffy Summers, resident Vampire Slayer of Sunnydale

-second case of Buffy Summers, resident Vampire Slayer of Sunnydale

-quid pro quo case concerning the life and soul of Halfrek, vengeance demon, for twelve male victims of Anyanka, vengeance demon, formerly Anya, human, formerly Anyanka, vengeance demon, formerly Aud, human

-case of Spike, vampire with soul, formerly William the Bloody formerly William Docksen, human, previous member of the Scourge of Europe, Slayer of Slayers

Signed,
the Department of Resurrection