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THINGS MANAGERS DO THAT MAKE YOU SHAKE YOUR HEAD. William Miller County Auditor Johnson County, Kansas. Managers Responsibilities. All managers have an organizational objective All managers must structure operations to achieve corporate goals and objectives - PowerPoint PPT Presentation


THINGS MANAGERS DO THAT MAKE YOU SHAKE YOUR HEADTHINGS MANAGERS DO THAT MAKE YOU SHAKE YOUR HEADWilliam MillerCounty AuditorJohnson County, Kansas1All managers have an organizational objectiveAll managers must structure operations to achieve corporate goals and objectivesAll managers must develop systems to ensure the organizational objective and corporate goals are being met as intendedManagers Responsibilities2To accomplish objectives managers must haveVision: planning for the futureManagement and internal controlsConnection to staffAbility to recognize and orchestrate changeListen and communicate with staffAbility to challenge the status quo no matter what it isManagers Responsibilities3Two schools of thought If there is no policydo itIf there is no policydont do itMany managers operate without written policies and procedures or ignore them altogetherWhich One Can Cause Trouble4Understand the management structureHow do divisions relate to corporate goals?Are there written policies and procedures?What responsibilities require approvals & is that happening?Are there management reporting systems sufficient to control risk?As Auditors What To Look For5Select and observe operations in some detailIf there is policy and procedure for accomplishing activity are they following it?If there are problems, who knew about them and when?Determine efficiency of the activity and if changes are needed why didnt management figure this out?As Auditors What To Look For6Determine interaction between playersHow does top mgt know what is going on?What communication lines are established to ensure org is moving in direction planned by top managers?What is the documentation trail?As Auditors What To Look For7Interview from the top downUnderstand what the top manager thinks is going onDetermine if manager is active or passiveDetermine managers priorities and how communicated to staff (written, verbal, implied through action/inaction)As Auditors What To Look For8Look for cultural issuesWeve always done it this wayNo planned or recurrent review of operationsFailure to adopt new technologies and systemsWeve suggested this but they dont listenAged workforceAs Auditors What To Look ForP-cards, computers in Mental Health for client scheduling9The organization went through major installation of finance and HR systemA manager was assigned and given a staff to oversee implementation of the system throughout the organizationGoal was to get buy-in from all departments, solve problems and get the darn thing runningSomewhere between Stu and Pid10Implementation was slowDepartments were not buying inTop 10 priorities changed every monthOrganizational structure was unsustainableTop Management was unaware of issuesImplementation manager unable to push issuesProblems1112A vehicle maintenance operationMission to repair and maintain govt. fleetScheduled work = repairs and preventive mtncNo productivity measuresOnly 13% of the workload was done on FridayExcuse: Use Friday for missed apptsTop managers had no operational reviewHeres an idea-no work on Friday!13Surplus CarsTwo depts did not report surplus-31 cars in lotsAnother did not declare surplus vehiclesLost revenue due to failure to get cars in auctionsDirectors were part of the problem not the solutionmade excusesMore Car StuffExcuses showing cars wasted time and impacted on work, purchasing lot was full. All cars were critical components of the fleet14Did not want to show cars to potential buyerstook time away from workThe purchasing lot was full (could show at home location)Cars are critical to operations1 car only had two tanks of gas filled in a year1 car had only 692 miles in a yearDirector used pool vehicle when he had a car allowanceUnbelievable Excuses15Mo. Dept of Ag inspects dog breedersFederal Govt. inspects dog breedersBoth agencies agreed to work together to cover more breeders (If one inspected a breeder it would share the results with the other)Its Going to the Dogs16Inspection ResultsStateFederalViolation Rate 42%Time to Inspect 15 30 MinPenalties assessed 0Value of Fines 0 Likelihood of Revocation 0Documentation rate 0 Violation Rate 73%Time to Inspect 1 HoursPenalties assessed 11Value of Fines $14,460Likelihood of Revocationmany breeders on pathDocumentation rate100%17State and Feds inspected same breederssometimes on the same day or within a weekNot supposed to happenSince it did happenresults were contradictoryState found no violationsFeds on same day found 7 at one breederOther problems18Ag Dept Director had no system of oversight and was unawareChief of Inspection and Inspector were breedersChief of Inspection was President of breeders AssnInspection culture was combative with FedsInspectors were violating agreement with Feds Practices would never allow license revocationOther ProblemsRevocation only can occur with multiple unresolved violations. Since State didnt document violations or cite them no avenue for revocation.19How about not in 15 years!!Chief of Accounting never reconciled bank balance for payments to mentally challenged workersMany un-cashed checks were found and none reported to state as unclaimed propertySupervisor stated supervision wasnt his strong suit never reviewed or asked questionsWhen was last time balanced ckbk?20Director of $45 million enterprise failed to recognize: staff shortages skill set voidAccounting/IT /Program staff overworkedCritical functions did not get done/separation of duties problemIgnored warning signsmaterial weaknessManagement Disconnect21Outsource significant workloadPayrollAccounts PayableCash collections and managementPC Maintenance and Support, Lan ActivitiesGeneral Ledger operationsInvestmentsIssue Purchase Cards to appropriate staff to reduce thousands of checksOpportunities All outsourcing can be done by County divisions/All senior managers stated this a problem in survey22Penchant for independence from CountyFailure to recognize organizational problemsMisplaced pride in doing things with minimum staffManagement practices devoid of any oversightno reports, no questioning, no evaluation of programs, didnt listen.Reliance on private auditors to do accountingCauses23Parks Dept gave free housing to 13 staff--no rent--no utilities--no imputed income--no legitimate reason (security)--no property taxes2nd highest pd employee 5,220 sq ft (8 acres)Practice going on for 50 yearsNo inventory controls anywhere (yea free stuff)How About Some Waste24Department hired two university professorsProduct was studies using mentally disabled subjectsDepartment staff complained about the professors concerning their work and resultsTop management either made excuses for their presence or were unaware of their work productNobody Listened25The professors used County resources and subjects to support their incomes from the UniversityThey did not acknowledge the County in their written workThey did not account for their hours to support the County salariesThey had nothing to show for their workThe Real Story26As auditors, we have to focus the audit effort at the topAs top managers, there must be awareness of the issues I discussedAs employees, there must be courage to bring matters straight to the top if necessary and be aware if top managers are not paying attention to concerns in the organizationIn the end, everyone wins.So What Is The Answer27NameTitleNameTitleNameTitleNameTitleNameTitleNameTitleTeam TitleNameTitleCompany NameCompany NameDepartment NameCollective Sponsor Committee OFM, HR, ITS, BFP BFP ITSStaff County Manager Executive CommitteeDepartment Directors ASPIRE ManagerUsers User Groups Individual sponsors OFM HRASPIRE ManagerLines of Control


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