A discussion about internal controls came up recently which reminded me of some work I had done a few years back. In summary, the problem is that most internal control frameworks are designed for corporate entities and specifically US organizations. How applicable are they to a public sector context?
Continue readingCategory Archives: MCEF
2020-11-18 – CPA Ambassador – Budgeting for Non Profits
What is This Budget-Thing You Speak Of?
I recall sitting in a board meeting for a non-profit I was involved with years ago and the budget process came up. Specifically the word ‘budget’ meant to different things to different board members.

An Objective Field Guide
Objectives are a cornerstone of organizational control and risk management. So far so good, but how do you know if you have a good objective? More important, how do you know if you have a real-stinker on your hands?

Don’t Confuse the Container with Its Contents
You would never confuse ketchup with the ketchup bottle. Ketchup is that blood substitute on your new white shirt while the bottle is the thing that slipped resulting in the white-shirt-blotch. If we can keep ketchup straight, why is it so hard with information?
Continue readingA SMART Thirty-Something
Most people have heard of the mnemonic SMART. What you may not know is that this heuristic will turn 40 next year. Written by George T. Doran, it was first published in 1981 [1].

Not everything that counts can be counted. (Attributed to Albert Einstein but likely coined by William Bruce Cameron, American professor of Sociology, circa 1957).
RBM – A 4-Letter Word: 1 of 4?
This is a blog continues the series, ‘The RBM Plan!‘ looking at the challenges and criticisms for RBM. This topic allows an organization to design a RBM program tailored to their circumstances while hopefully escaping the mistakes and errors of other organizations.
Continue readingUsing the Now-Event Map
In my last blog, I introduced the ‘NOW-Event-Map‘. This model combines both a forward looking strategic planning model with a retrospective performance reporting model. At the center of the map is the enduring concept of ‘NOW’. At the end of the prior blog I promised some thoughts on how the map might be used – besides as an academic thought exercise.

Now-Event Map
The ‘Cone of (Un) Certainty’ has been a fixture in strategic planning for a few decades [1]. In reviewing these models I was struck by the assumption that planning ends…. and well that is it. To correct this, I would like to propose a planning model entitled: ‘The NOW-Event Map’. which considers both planning and delivery.

A Logical Framework
I am brushing up on a few concepts and processes that I have used in the past and may very well need to use in the future. One concept concerned a business philosophy of Results Based Management (RBM) and a tool RBM uses for project design, the Logical Framework (LogFrame).

