Case study about Leadership Conference on Civil Rights nonprofit organization

A case study that need to be developed and build. The Organization is (Leadership Conference on Civil Rights) a not-for-profit organization at least 20 pages. At the end of the case study you need to develop conclusions and recommendations for how the organization can or should improve their management controls and auditing and also thier accounting system . Please see attached a guidance and two case study examples.
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Case Study Guidance
The case study is an in-depth research project on a non-profit or government organization and its
management control system. Your case study should start out with:
• a description of the organization. It should include: name; size of the organization; when it
came into existence; any history; services and products it provides; the organization’s mission;
constituency it serves; possible how it is governed; and any other pertinent information that
helps the reader understand who they are and what they do.
• Next it should cover the organizations planning. Describe if you can its planning philosophy and
processes. Does it have a strategic plan? How many years does it cover? How often is it
updated? What are the vision, goals, and objectives from its latest strategic plan? Are the
organization’s plans linked? Does the organization rely on its strategic plan for its resource
planning? What other levels of plans does the organization use?
• Next you need to address programming. In other words, how the organization decides what
projects/programs will be funded and to what level. Does it have an internal organization like
an Investment Review Board to make recommendations? How are the decisions ultimately
made?
• Budgeting is next. What budget system is used – line item; zero-based; performance; program;
or composite (it should fall into one of those categories even if they call the system by a
different name)? Is there anything interesting or unique about how the organization budgets?
• Budget execution in general: – does the organization have spending plans? What is its general
approach to how it monitors spending? Does it have mid year or quarterly reporting? How is
this done – in writing or in presentations?
• What accounting system(s) are used – cash, accrual, modified accrual, cost, etc? Any
interesting information about the organization’s accounting approach.
• Financial management – any information about how the organization manages its finances –
especially non-profits that need to balance donations and other sources of revenue against
administrative and operational costs. Does the organization borrow money and if so how much
is it leveraged?
• Financial reporting – basic information on what reports are required and any information about
how the organization does its reporting. Who in the organization is responsible for the reports?
• Performance management – how does the organization manage performance? Is performance
a central part of the organization’s approach?
• What is the organization’s approach to risk? Do they try to manage it and if so how?
• Does the organization have a business continuity or continuity of operations plan and program?
• After you have gathered all of the above information you should assess the information and
draw some conclusions. This section is very important because it demonstrates your
understanding about the information you gathered. Any areas where there was no information
or not done by the organization, you should make some recommendations for how you think it
should be done in the organization. Also make any other recommendations for changes you
would advise.
If you cover all of these areas you should do well with this assignment. I hope this information is helpful.
Case Study Outline Progress
Name: Abdulaziz Alfraikh
Student ID: 5154657
Professor: Alan B. Carr
CMGT 573
(Planning & Control of Organizations)
02/16/2018
1. About UNICEF
• UNICEF works in 190 countries and territories to protect the rights of
every child. UNICEF has spent 70 years working to improve the lives
of children and their families. Defending children’s rights throughout
their lives requires a global presence, aiming to produce results and
understand their effects.
2. Who are we
• For 70 years, UNICEF has worked to improve the lives of children and
their families.
• Despite remarkable challenges around the world, UNICEF staffers fight
for the rights of every child seeking safe shelter, nutrition, protection
from disaster and conflicts, and equality.
3. How UNICEF works
• UNICEF works with the United Nations and other United Nations
agencies to make sure that children are on the global agenda. UNICEF
strikes a balance between thorough research and practical solutions for
children.
4. UNICEF is using the (results-based budgeting)
• programmed formulation and resources justification involve a set of
predefined results, outputs, inputs and performance indicators
• expected results justify resource requirements
• actual performance in achieving results is measured by predefined
performance indicators.
5. Purpose of the strategic plan
• Aligning the work of different parts of the organization around common
goals and strategies.
• Creating a communication vehicle internally and externally on what
UNICEF aims to achieve for children
• Assisting the organization to make strategic choices
• Strengthening the organization’s accountability framework
6. One of the assumptions/risks is (consistently pursued. Lack of coherence in
education system change can hamper the successful achievement of reforms.)
• strategic and annual work planning. UNICEF will be ‘at the side’ of
education officials to support evidence-based planning, set and monitor
milestones and help countries engage in coherent system change that
incentivizes and supports access, learning and skills.
Professor’s comments:
Thank you Abdulaziz! This is a good start. Please be sure to expand on the information
about the organization. Historical information or anything that helps the reader better
understand what the organization is about. Also be sure to focus on the processes in the
organization – how does it plan and integrate all of its planning not just strategic planning,
Notes to
the one who will writes the Case Study.
how does it program, how does it budget, etc. I hope this is helpful! << Case Study for the U.S. Department of Defense Mike Donnelly Prof. Carr CMGT 573 23 April 2016 Introduction: The origins of the United States Department of Defense can be traced back to the start of the revolutionary war in 1775, when the Army, and Navy, and Marine Corps were formed. After the ratification of the Constitution, the original “War Department” oversaw the security of our nation, until it was officially renamed when the Army, Navy, and Air Force creating a unified force. These are the three main military departments of the DoD, with the Marine Corps falling under control of the Navy, and the Coast Guard as part of the Department of Homeland Security during peace times. Ash Carter is the current Secretary of Defense under President Obama, and his organizational chart can be seen below: Figure 1: Organizational Chart for the DoD The overall mission of the DoD is “is to provide the military forces needed to deter war and to protect the security of the United States.” With active members deployed to more than 140 countries, they strive for success in defeating and deterring aggression across the globe. To keep order and a common vision within the different military departments, the DoD has nine Unified Combatant Commands that are composed of at least two of the departments: U.S. Northern, Southern, Central, European, Pacific, Africa, Strategic, Special Operations, and Transportation commands. (Peforomance.gov) Also, within the DoD are many different defense agencies, most notably the Nation Security Agency (NSA) and Missile Defense Agency (MDA). As you can see, it is quite evident that the DoD is largest employer in the United States, with approximately 850,000 civilians and over 2.2 million service members. In an organization of this magnitude there must be specific strategic goals in place that enable managers to successfully plan for the future. PPBE: Before I go into the Planning, Programming, Budgeting, and Execution (PPBE) process, I first want to discuss recourse allocation protocol that DoD must follow because “PPBE is unique to DoD. The other executive agencies use internal annual processes to determine required resources. The purpose of PPBE is to identify mission needs, match needs with resource requirements, and translate requirements into budget proposals. The PPBE process produces the DoD portion of the President's budget.” (DAU) The enactment of funds begins with “the submission of the President’s budget to Congress” where it is then debated on and revised by both houses of Congress. After the new budget is authorized by Congress, it is then sent back to the President for the official signature or veto causing this process to be repeated. Once the budget has been approved, the House and Senate Appropriation Committees meet to “produce three Acts that provide budget authority for national defense: the DoD Appropriations Act, the Military Construction, Military Quality of Life and Veterans Affairs Appropriations Act, and the Energy and Water Development Appropriations Act.” The Office of Management and Budget (OMB) is then put in charge of the Congressional appropriations and released the funds to the intended agency. Shown below is diagram of the PPBE process for the DoD. Figure 2: PPBE Process Diagram Planning: The planning phase begins once the White House has issued its “provisional budget levels (fiscal guidance)” usually around February, and occurs on a yearly basis. The planning committee is comprised of the three military departments, Office of the Secretary of Defense (OSD), Joint Staff, OMB, and the National Security Council, and their job is to plan accordingly for the potentials threats to the United States over the next 6-20 years, and “assess capabilities to counter them, and recommend forces to defeat them.” (DoD.gov) Then around March 1st, the Chairman’s Program Recommendation (CPR) is submitted to the Secretary of Defense for review and eventually the Defense Planning and Programming Guidance (DPPG) is finalized by the Unified Commands, military departments, and defense agencies. This type of planning is from a strategic level, as the top management looks to translate the aforementioned vision into a mission statement. The following list is comprised of the strategic goal and objectives of the DoD for the years 2015-2018: 1. Defeat our Adversaries, Deter War, and Defend the Nation. 2. Sustain a Ready Force to Meet Mission Needs. 3. Strengthen and Enhance the Health and Effectiveness of the Total Workforce. 4. Achieve Dominant Capabilities through Innovation and Technical Excellence. 5. Reform and Reshape the Defense Institution. Recommendations and Conclusions: The Department of Defense has a very structured planning process as seen through their mission statement and list of strategic goals. From a strategic level, the DoD uses these goals to layout everything they need to comply with their mission statement, without constraints. These goals give DoD representatives a reason to fight for the necessary budget. Then once the budget has been approved through the political process, the DoD is guaranteed a certain amount of funding to act on the priorities from a top level down process. The tactical and operational levels of planning rely heavily on the strategic goals of the military because the focus can change during the transition from wartime to peacetime. I would recommend limiting the amount of bureaucracy involved with the planning phase, because I believe it hinders agencies when they have to change their plans because of politics. Programming: After the DPPG has been approved, the programming and budgeting phases can formally begin. “However, in reality the departments and agencies start their [Program Objectives Memorandum and Budget Estimate Submission] POM/BES development much earlier. Programming is the process that matches available dollars against a prioritized list of requirements to develop a five-year resource proposal. It is the bridge between planning (with broad fiscal guidance) and budgeting (which meticulously prices each program element). The POM is a blueprint of each department/agency proposal for updating the FYDP to reflect resources needed for mission accomplishment.” (DAU) Front End Assessments (FEAs) identify the major issues in the upcoming fiscal year that will affect recourse allocation. Each department individually conducts a FEA during the late summer months, and remains in sync with program decision budget process. Once the FEA has been established and reviewed, each branch then prepares a Program Objectives Memorandum (POM) based on guidance. For reviewing purposes, “the CPA, prepared in consultation with other members of the JCS, the Commanders of the Unified Commands, and the Defense Intelligence Agency, is the Chairman's personal assessment of the POMs conformance to the priorities established in strategic plans and unified command requirements. It also provides the Chairman an opportunity to submit alternative program recommendations and budget proposals.” (DAU) Once the Chairman submits their alternatives, a 3-Star review group comprised of members of the Office of the Secretary of Defense(OSD) makes the finals changes to the recommendations, when it is then presented to the Secretary of Defense as a series of Recourse Management Decisions (RMD). Recommendations and Conclusions The overall goal of the programming phase is to prioritize resources for the budget and conduct analyses of alternatives that help to balance the budget. Organizations like Department of Defense often budget for a certain amount of money, when in reality they have to settle for less, and start to set constraints. The release of documents throughout the process, which can be clearly seen in the DoD (FEAs, RMDs, POMs, etc.), layout the resource constraints and begin to distinguish the essential programs. The constant internal review that is put in place allows the DoD to analyze alternatives and evaluate tradeoffs for their different programs in order to determine their priorities. Budgeting: The Department of Defense uses a composite type of budgeting, known as the Program Planning Budgeting Systems, which links line item and program budget approaches. When it comes to approving or rejecting a budget, the President can only respond with yes or no, and can’t fragment the bill for line item vetoing. The Under Secretary of Defense (Comptroller) has the responsibility to review the budgeting estimates put forth by each department/agency. There are two crucial areas that the USD is looking to “scrub”, program pricing and program executability. The importance of the budgeting phase is to “convert the programmatic view into the format of the congressional appropriation structure, along with associated budget justification documents.”(DAU) Now that budget request has been properly formatted and sent to the President, “the FYDP is again updated to reflect the President's budget and becomes the baseline for the next cycle.” At the organizational level, the DoD uses the previous year’s “budget resolution” as a baseline for the upcoming fiscal year. Recommendations and Conclusions: The DoD uses the composite type of budgeting to their advantage, however, I agree with what Jimmy Carter proposed in mandating zero-based budgeting for the government. I believe the DoD along with all other agencies should have to justify each dollar that they spend because it is coming directly from my tax dollars. Differing political views or interests between Congress, the President, and the public demand creates a difficult environment for passing a budget. It is important to look at how much the budget would most likely cost from an unbiased point of view and then if the program phasing, funding profile, obligation, and outlay rates are within reason. Budget Execution: With a defense budget of $585 Billion for FY16, it is essential for the DoD to implement management controls to monitor their spending. In the budgeting execution phase, the appropriated funds for the DoD have been dispersed to the respective programs that are outlined in the President’s Budget. The funds are released to organizations within the DoD in the form of appropriations, that are to be used solely for the intended purposes. The execution phase is also known as the “real world application” of the entire PPBE process, and only occurs after these five events have occurred: 1. The President signs the Authorization and Appropriations bills passed by the Congress 2. OMB must apportion the appropriations providing obligation/budget authority 3. The Department of the Treasury must issue a Treasury Warrant providing cash 4. Program authority must be released by the Under Secretary of Defense (Comptroller) 5. Finally, all these authorities must be loaded into the Program Budget Accounting System (PBAS) Ongoing reviews for the program and budgeting provide senior leadership with “the effectiveness of current and prior resource allocations” (DAU) as well as a quantifiable measure for the output performance of execution. Each branch of the military provides a “report of programs” (ROPs) to the Comptroller on a quarterly basis, which provides an update on the state of spending. The Comptroller then decides what actions need to be take for reprogramming or transferring funds within Department of Defense to areas that are in need. Recommendations and Conclusions: One of the major concerns I have with the budgeting execution of the Department of Defense is the fact that there is a spending increase every 4th quarter of the fiscal year. Organizatoins within the DoD are conservative with the spending throughout the first three quarters to ensure that they do not run out of money, and then rush to spend the leftover cash in the final quarter. Money that is not spent gets returned to the federal treasury instead of being kept at a program level, which is another prevalent issue within the government. I would recommend that the budget be broken down into a quarterly basis for approval, especially since there are already quarterly ROPs set in place. Accounting System: The DoD relies on “working capital fund” for financing purposes, and has been directed by the Defense Finance and Accounting Service (DFAS) since 1991. DFAS provides all of the funding services to the Department of Defense, and is also used to control the payments to DoD civilians, service members, and all of their benefits. Using working capital for funding is done by “charging its customers for the services it provides rather than being funded through direct appropriations.” (dfas.mil) The Program Budget Accounting System (PBAS) is used at the department level to transfer and distribute fund to DFAS down to the individual level. There PBAS implements specific control to set thresholds on the amount of money to be reprogrammed or prevent overdrawing on the amount appropriated by Congress. “Transactions are generally recorded on a budgetary basis, but are required to be reported (in the financial statements) on an accrual accounting basis. Under the accrual method, revenues are recognized when earned and expenses are recognized when a liability has been incurred, without regard to the actual receipt or payment of cash. Due to identified financial systems deficiencies, these statements do not meet the requirements for full accrual based accounting.” As you can see, the DoD records their transactions on a budgetary basis rather than the full accrual method that is required by GAAP. The DoD also turns to the Federal Accounting Standards and Advisory Board (FASAB) for guidance and advisory services when areas of concern have been identified (i.e. timing of R&D funds or reasonable baseline estimates). Recommendations and Conclusions: The establishment of the DFAS was a great way to monitor and streamline operations t ... Purchase answer to see full attachment

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