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MISSION ACCOMPLISHED

As not-for-profits must increasingly achieve greater results with less resources, they are continually seeking ways to use such scarce resources with more economy, with greater efficiency of processes and people within their organizations, and with increased effectiveness of results in order to further their missions. Whether used alone or together with other tools such as benchmarking, activity-based management, and flexible budgeting, the operational review is the tool best used to perform an evaluation of these crucial three e's-economy, efficiency, and effectiveness. This book shows not-for-profit managers why conducting an operational review can be beneficial, explains the tools and personnel needed to conduct the review, and shows in detail how to conduct a review of operations in each area. It includes case study materials for a social service agency, a museum operation, an arts organization, a community service agency, and a college business office. Here is accessible, comprehensive coverage of:
* How to approach an operational review, judge its results, and make recommendations to management
* How to position your not-for-profit organization more effectively in the competitive world of funding, personnel, resources, and service results
* How to identify and implement best practices within funding and operational constraints in all areas of the not-for-profit's operations in an organized program of continuing improvements


. . . and much more, including extensive exhibits, forms, working tools, checklists, and examples for conducting an operational review throughout all functions of a not-for-profit organization. Executive directors, outside auditors, CPAs, manage-ment consultants, boards, fund-raising executives, and all others involved in the not-for-profit's operations will learn to get the most for their mission from this indispensable book.

New feature

As not-for-profits must increasingly achieve greater results with less resources, they are continually seeking ways to use such scarce resources with more economy, with greater efficiency of processes and people within their organizations, and with increased effectiveness of results in order to further their missions. Whether used alone or together with other tools such as benchmarking, activity-based management, and flexible budgeting, the operational review is the tool best used to perform an evaluation of these crucial three e’s–economy, efficiency, and effectiveness. This book shows not-for-profit managers why conducting an operational review can be beneficial, explains the tools and personnel needed to conduct the review, and shows in detail how to conduct a review of operations in each area. It includes case study materials for a social service agency, a museum operation, an arts organization, a community service agency, and a college business office. Here is accessible, comprehensive coverage of:

• How to approach an operational review, judge its results, and make recommendations to management
• How to position your not-for-profit organization more effectively in the competitive world of funding, personnel, resources, and service results
• How to identify and implement best practices within funding and operational constraints in all areas of the not-for-profit’s operations in an organized program of continuing improvements

. . . and much more, including extensive exhibits, forms, working tools, checklists, and examples for conducting an operational review throughout all functions of a not-for-profit organization. Executive directors, outside auditors, CPAs, manage-ment consultants, boards, fund-raising executives, and all others involved in the not-for-profit’s operations will learn to get the most for their mission from this indispensable book.

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CONTENTS

Preface = xvii

Chapter One : introduction to Operational Reviews = 1

 Introduction = 1

 General Concerns for Not-for-Profits = 3

 Specific Concerns for Not-for-Profits = 4

  Revenues = 4

  Expenditures = 5

  Operations = 5

 Balanced Budget Requirements = 6

 The Political Environments = 8

 IRS Concerns for Not-for Profits = 8

 AICPA Internal Control Concerns = 9

 Accounting Principles for Not-for-Profits = 11

 Not-For-Profit's Ability to Continue as a Going Concern = 13

 Computer Processing Concerns = 15

 Specific Not-for-Profit Issues and Developments = 15

 Who Is the Operational Reviewer? = 16

 Operational Review Skills and Abilities = 17

 Why Not-for-Profits Are in Existence = 19

 Businesses a Not-for-Profit Is Not In = 20

 Basic Principles of Operations = 22

 Economy, Efficiency, and Effectiveness = 23

 Why Perform an Operational Review? = 25

  Assess Performance = 27

  Identify Opportunities for Improvement = 27

  Develop Recommendations for Improvement or Further Action = 27

 Specific Objectives = 28

 Benefits of Operational Reviews = 30

 What Functions to Review = 34

 The Budget = 38

 The Initial Survey = 39

 Engagement Development = 40

  Recognize and Define the Problem = 43

  Gather Appropriate Data = 43

  Evaluate the Situation = 43

  Proposal Letter = 46

  Perform the Operational Review = 52

 Operational Review Phases = 53

  Planning = 54

  Work Programs = 54

  Field Work = 54

  Development of Findings and Recommendations = 54

  Reporting = 54

 Conclusion = 55

 Operational Review Situation : Vehicle Insurance Costs = 55

  Question and Solutions for Consideration = 55

Chapter Two : The Planning Phase = 57

 Introduction = 57

 Planning Phase Overview = 58

 The Review Team = 59

 Identification of Critical Areas = 59

 Operational Review Process = 62

 Information to Be Obtained = 64

  Laws and Regulations that Apply to the Activities Being Reviewed = 64

  Material on the Organization = 65

  Financial Information = 65

  Operating Methods and Procedures = 65

  Management Information and Reports = 66

  Problem Areas = 66

 Sources of Information = 66

  Organizational Review Questionnaire = 67

  Effective Interviewing = 67

  Organizational Data = 67

  Financial Data = 75

  Policies and Procedures = 75

  Operating and Management Reports = 75

  Physical Inspection = 75

 Review of Not-for-Profit Planning and Budget Systems = 79

 Mental Models and Belief Systems = 80

 Organizational Structure and the Role of Management = 84

 Sample Planning Phase Work Program - Organization = 87

 Identification of Critical Problem Areas = 88

  Identification of Key Activities = 88

  Use of Management Reports = 89

  Examination of Past Review and Audit Reports = 89

  Physical Inspection of the Activities = 91

  Discussions with Responsible Personnel = 91

 Financial Statement Analysis = 91

  Comparisons = 92

  Trend Percentages = 92

  Common-Size Statements = 93

  Fiinancial and Operational Ratios = 94

 Identifying Critical Areas = 95

 Prioritizing Critical Areas for the Operational Review = 96

 Final Planning Review = 97

 Areas Not Selected for Review = 98

 Conclusion = 98

 Operational Review Situation : Service Delivery Time Reporting Tolerances = 99

  Questions and Solutions for Consideration = 99

Case Study 1 : A Social Service Agency(New Mexico Suicide Intervention Project) = 101

Chapter Three : Work Program Phase = 115

 Introduction = 115

 Benefits of the Operational Review Work Program = 115

 Operational Review Work Program Standards = 116

 Who Develops the Work Program = 118

 Work Program Work Steps = 119

 Work Program Development Procedures = 120

 Sample Work Program = 121

 Operational Review Work Program : Fund-Raising Activities = 124

 Operational Review Engagement Budget = 129

 Assignment of Staff = 131

 Operational Review Management = 132

 Conclusion = 133

 Operational Review Situation : Client Case Records Deficiencies = 134

  Question and Solutions for Conosideration = 134

Case Study 2 : A Museum Operation(Santa Fe Children's Museum) = 136

Chapter Four : The Field Work Phase = 151

 Introduction = 151

 Field Work Considerations and Tasks = 152

 Factors in Reaching Conclusions = 152

 Specific Field Work Techniques = 154

 Analysis of Planning and Budget Systems = 156

  Strategic (Long-Range) Planning = 159

  Short-Term Planning = 164

  The Budget Process = 165

 Interviewing = 171

  Interview Agenda and Whom to Interview = 175

  Scheduling the Interview = 175

  Setting Up the Interview = 175

  Starting the Interview = 176

  Questioning Procedures = 176

  Note Taking = 177

  Effective Listening = 177

  Closing the Interview = 177

  Note Recording = 178

  Sample Interview = 178

 Internal Benchmarking = 178

 External Benchmarking = 185

 Performing an Internal Benchmarking Study = 186

  Comparative Analysis = 188

  Use of Borrowed Statistics = 189

  The Test of Reasonableness = 190

 Systems Flowchart = 192

 Layout Flow Diagram = 200

 Ratio, Change, and Trend Analysis = 206

 Other Techniques = 209

  Tests of Transactions = 209

  Performance versus Plans = 211

 Operational Review Situation : Case Management Procedures = 212

 Questions and Solutions for Consideration = 212

Case Study 3 : A Performing Arts Organization(Santa Fe Chamber Music Festival) = 214

Chapter Five : Development of Review Findings = 229

 Introduction = 229

 Attributes of a Review Finding = 230

  Statement of Condition = 230

  Criteria = 232

  Alternative Criteria = 232

  Cause = 236

  Effect = 237

 Recommendations = 238

 Review Findings Development = 240

 Approach to Developing Review Findings = 242

 Development of Review Finding : Example - Employee Leased Automobiles = 243

 Conclusion = 244

Case Study 4 : A Community Services Agency(The Santa Fe Rape Crisis Center (SFRCC)) = 245

Chapter Six : Reporting Phase = 259

 Introduction = 259

 Interim Reporting = 260

 Oral Reporting = 261

 Written Report = 262

 Sample Reports = 263

Case Study 5 : Sample Operational Review Report = 265

Index = 283