MANAGEMENT CONTROL

PUBLIC ORGANIZATIONS
Management control is a system of procedures, instructions, principles and mechanisms based on statutory law and applied to organizations funded from the public finance sector. Its role is to ensure the optimal effectiveness of an organization’s operation, and that its tasks, objectives and actions are realized in accordance with the law, effectively, prudently and in a timely manner, using appropriate risk containment policies and upholding high ethical standards.
Our consultants will help you develop optimal solutions to fit  the unique needs and size of your organization, based on the  original methodology created by the SenseMaking Consulting Group.

compliance with statutory law and internal regulations

effectiveness and efficiency of operations

reliability of financial reporting

protection of resources

ethical standards

effectiveness and efficiency of information transfer

risk management

compliance with statutory law and internal regulations

Organizations operating within the public sector must ensure that all their operations are conducted in accordance with applicable statutory law.  Provisions of the general law as well as the organizations’ internal regulations and procedures (e.g. recruitment procedures, delegation of authority, self-evaluation procedures) must be observed and met at all levels and in all areas of public organizations’ operations.
We develop procedural solutions specific to your organization, conduct legal audits and provide training to your employees.

effectiveness and efficiency of operation

An organization’s performance is measured by the effectiveness and efficiency of its operations. Effectiveness means an organization’s capability of producing an intended result, or desired output. Efficiency means meeting the intended results with the minimum expenditure of the resources.

Following the diagnostic audit, on the basis of the diagnostic report, we develop methods and techniques to optimize your organization’s effectiveness and efficiency. As a standard service we provide training to your employees in Management by Objectives and techniques to improve the effectiveness and efficiency of operations.

reliability of financial reporting

Management control establishes strict measures for sound financial reporting and analysis, the key factors influencing the management’s decisions. This area of control concerns an organization’s financial accounting procedures and standards. Imperative in this respect is the reliability of financial reporting, which, in conjunction with an effective and efficient information transfer and the organization’s compliance with the law, ensures effective task fulfilment and lawfulness of the organization’s operations.

We provide consultation services to help optimize your organization’s financial reporting process, design procedures supporting its analytical functions and teach how to use the analytical tools in management practice.     

protection of resources

With regard to the protection of resources, two aspects should be considered: the continuity of operation and the protection of the resources against damage, theft, misappropriation, or improper use. In the former case, the impact is on containing the effects of employee absenteeism, equipment and furnishings malfunction, in the latter – on the physical protection of the resources. An area which needs to be guarded particularly  closely is the nowadays critical domain of information generation, transmission and storage. By law, all organizations are required to safeguard and hold strictly confidential all information deemed sensitive.

With our original method of risk management ensuring continuity of operation, and the implementation of the RODO/GDPR standards and an information security management system we guarantee your organization’s compliance with the highest standards for resource protection. 

ethical standards

Ethics in public sector organizations serves five fundamental purposes: it lays the basis for good management, legitimizes operations, prevents pathologies, defines values and facilitates the decision-making process in difficult or controversial situations. Ethical, value-based operation prevents organizational pathologies, particularly bribery and corruption, and helps uphold and promote ethical values in life.

In our consultation work in this area we rely on ISO Standards : ISO 37001 – Anti-bribery management systems  and ISO 26000 – Social responsibility. We will help you implement reliable, well-tested and sensible solutions to ensure that ethical standards are an inherent part of your organizational culture at all times.

effectiveness and efficiency of information transfer

The achievement of objectives and tasks depends on effective information transfer. Therefore, it is crucial to follow information, regulate its flow, have practical knowledge of a multitude of means of communication, and focus on the preservation and protection of data integrity. It is also important to stay sensitive to the needs of information recipients and provide information to them in a relevant format.

We start the construction of an efficient ICT system in your organization by defining the sources of information, information demands and conducting an analysis of available transmission channels. Our consultants will ensure the efficiency of your communication system, pinpoint potential danger areas and „bottlenecks” and indicate improvement possibilities. We will design dedicated information transfer systems and offer solutions to guarantee an efficient information flow in your organization.

risk management

Risk is most commonly defined as the effect of uncertainty on objectives, a cumulative probability of the occurrence of uncertain events which may interfere with goal achievement. To ensure an organization’s effective performance in the continuously changing environment the management must be prepared to make executive decisions even when their information is unreliable or incomplete, in other words, they must be prepared to take risks.
The extensive body of legislation with regard to finance, taxation, public procurement, administrative procedures, labour law, etc., makes it necessary for organizations to implement controls to counteract and contain the effects of negative phenomena and events in those areas, in other words, they need risk management systems.

We will help you prepare risk identification and risk assessment documentation, develop risk registers, model process risks and build a comprehensive risk management system specific to your organization. Read more about risk management here