TAKING RESPONSIBILITY FOR AND PRIDE IN YOUR GOVERNMENT CAREER

SAM M. MCCALL, PHD, CPA, CGFM, CIA, CGAPCITY AUDITOR – CITY OF TALLAHASSEE

MARCH 28, 2013

Institute of Internal Auditors

Tallahassee Chapter

What Are The Career Learning Lessons That We Should Share With

Staff

You are (Your Organization is) perfectly designed to expect the results achieved

Try to learn something new every day

As a professional strive to be viewed as fair

Focus on weaknesses in systems of internal control and not the individual

In all of our actions, we should search for the truth and our audit reports should be clear enough to be proven wrong

Take pride in being a government auditing professional

Some Things to Keep in Mind

The best way to keep your job is to get it done

You need to take care of what you can control

When you lose access, you really have a problem - by the time you know that you have a problem, it is likely too late

We work in a political environment

No one is indispensableNo matter how secure

you may feel you are, most of us (government employees) are only a couple of paychecks from a financial problem – Anita Favors Thompson

Hopefully, I will share some things with you today that can have meaning to you

Career Goals

Work hard for your employer, but also do some things for yourself What will working 12 hours a day, seven days a week get you?

If you have not already done so, prepare a written career assessment Where are you in your career? If you lost your job, what would be

on your resume that would make an employer interested in you? What role do you want to play in the future of your organization or

in another organization? What plans have you made to reach your career goals? Have you established a timeline for accomplishment? Are you serious and honest with yourself or are you just trying to

make yourself feel better?

Education

Education - you can not have too muchYou are never too old to learnWhy an advanced degree or additional education

It builds confidence It makes one realize there are theories for what we do and how we

think

Why the MPA, MBA, or any other advanced degree It broadens your thinking.

Why the PhD - giving up was not an optionWe are “reflective practitioners” and reframe questionsAs professionals, we should absorb information like a

sponge – be inquisitive, listen, and collect evidence

Certifications

CPACGFMCIA, CGAPCFECISAOthers?You do not have to pass an exam the very first

time – have a plan for accomplishment over timeA certification is something you can take with

you in your career and anywhere you go

Networking is Critically Important to Your Career

Be professionally involvedNCSL

NLPES , NALFO, GASAC, travel opportunities

IIA - Guidance Task ForceAGA – Being National President started in a “zoo”AICPA Rule 203 Committee – Now a FASAB

memberOften, it is organization staff that are helpful to

your careerBeing the head or a leader in an organization does

not equate to being uninvolved professionally

Have Something to Say that is Important

If you do not take yourself serious, no one else willTry to put what is important into perspectiveTo succeed you must be able to persuade people that you

are someone to take seriously, that your advice has a marketable value, and that your judgment deserves respect

Let staff make mistakes that do not cause significant harm to the organization

So you want to be published What do you want to say? Where do you want it to be published? When do you want it to be published? When should you get started?

“Be a Coach and Not a Catcher” Jim Thomas

Do you help the organization solve problems or are you known as having an “I got you” mentality

What does it take to gain managements trust Being fair Being consistent Do not play games Do not make yourself look good at others expense Do not oversell “The auditor’s findings” – you likely did not “find”

anything that management did not already know

We need to be independent but also should not hide behind our independence to the point that we are of no help to the organization - there is no topic that we should refuse to audit

What Kind of Supervisor are You

Controlling and always counting timeAllowing staff to growRecognizing staff work better when not under pressure

and when they are not afraid of losing their jobThere are two forms of supervision (1) to punish or (2)

to trainStaff need slack time to be innovativeThe office is more important than the individual Some people are nice; however they just may not be

cut out to be an auditorOne should not mistake kindness as a weakness

Building Teams

Expect the best of employeesSee the need to trust each otherIf trust is lost, there is normally only one way to

regain that trust Confront the person and issue

What to do if you truly do not like a co-worker Identify what they do that helps you to accomplish your

job and focus on that People bother you because you let them bother you The only one that can make you feel inferior is you

Continually communicate

Treat Staff as the Important Asset They Are

The two most important decisions a person can make in their career

1. To join an organization 2. To stay with that organization

Treat each employee as the important asset that they are

Do not give an employee an assignment that will cause them to fail

Your reputation and your career depends on staff doing their job

It’s Your Career – Take Responsibility for What You Can Control and Help

OthersAre you living your career like a hermit?Are you

Technician, politician, or entrepreneur?

Step out of your shell and environmentHow do you move up in your profession if you are not

the head of the organization?How do you get to meet legislative leaders? Probably

not through your day to day workBy providing access for staff where might it lead? Take pride in the accomplishments of staff – encourage

them to be professionally involved

Be Proud of What You Do

Help the organization succeedBe viewed as fairThe organization is not your enemyManagement is not your enemy – they also

are not your partnerStaff is not your enemy – if they quit working

you will loose your jobDon’t be afraid to tell staff “You did a good

job!’ Seek feedback from auditees

Document 7W – Customer Survey Back

Learn from disappointments

There are worst things than losing your job – it can be very liberating

A disappointment is an opportunity to reassess the situation and move forward

For many positions, those choosing cannot make a bad choice

Advancement is a combination of skill, timing, and being in the right place at the right time

Set Short and Long Term Goals and Measure What you Do

EducationCertificationsPublicationsNetworking and Professional involvementPrepare a 5-10 page Career Assessment on where

you are, where you want to be, and how you plan to get there. Be honest with yourself

Recognize that important things take time. Therefore be demanding of yourself but also know when to be patient with yourself. You are probably your toughest critic. After all, who knows you better than you

SAM M. MCCALL October 2009 - September 2010

As of September 30, 2010 Professional Activities and Accomplishments

MEETINGS/CONFERENCES

ATTENDED MEETING/CONFERENCE

SPEAKING ENGAGEMENTS* PERSONAL AND CITY

ACCOMPLISHMENTS ORGANIZATION

MEMBERSHIPS COMMITTEES OR

APPOINTMENTS

August 2010 - Met with other local government participants in the National Center for Civic Innovation program to develop performance measures to inform citizens about their government. New York City * Note: When I speak to professional organizations, I also receive required continuing professional education credits while attending other sessions at their conference. Such organizations frequently pay all or most costs to include conference registration fees, travel, and/or hotel expenses at no cost to the City of Tallahassee. I do not accept any honorariums or compensation for speaking.

January 2010 – Spoke on Performance Measurement for an AuditorsRoles.com audio conference. The researchers promote the use of performance measures in state and local government. February 2010 – Spoke on Local Government financial and public administration accountability at the AGA Tallahassee Chapter Winter Conference. One of the additional speakers at the Conference was the Chairman of the Governmental Accounting Standards Board who spoke at my invitation. July 2010 - Spoke at Association of Government Accountants 60th Annual Professional Development Conference. Spoke on two panels. One panel was on how local government is handing the downturn in the economy and the second was on informing citizens about their government. Orlando September 2010 - Spoke to City Neighborhood Leadership Academy about the function of the City Auditor. Invited to speak by the City Manager. Tallahassee September 2010 - Spoke on the relationship of accounting to performance measures to the Tallahassee Chapter of the Florida Institute of CPA's. Tallahassee. September 2010 - Spoke at the FICPA Accounting Conference on Internal Controls in Local Government. Ft. Lauderdale.

Office of the City Auditor issued 25 audit products as of September 30, 2010. Led City effort to issue a third annual Citizen Centric Report, “A Report to Our Citizens.” Citizens and others positively received the report. The report will be used by all Leon County seventh grade classrooms in their civics education program. The City Auditor will provide 2700 copies of the report for student use and for them to take home and share with their parents. Efforts are continuing to identify and report performance measures for all City Departments/Target Issues. The Association of Government Accountants awarded the City with their Certificate of Excellence in Citizen Centric Reporting for 2009 - 2010. Served on City Financial Viability of the Government Committee, Energy Risk Policy Committee, Citizens Advisory Committee, and began serving on the Health Services Committee. Attended Public Functions as an Appointed Official. Provided input on City internal control policies for the Red Light Camera Program. Attended Tallahassee IIA monthly Chapter meetings. Attended Tallahassee Association of Government Accountants monthly Chapter meetings. Attended North Florida Chapter of the American Society of Public Administration monthly Chapter meetings. Co-authored article with FSU professor for Journal of Public Budgeting and Finance on performance measures.

American Institute of Certified Public Accountants Florida Institute of Certified Public Accountants, Tallahassee Chapter Institute of Internal Auditors (IIA), International Institute of Internal Auditors, Tallahassee Chapter Association of Government Accountants Association of Government Accountants, Tallahassee Chapter Association of Local Government Auditors Government Finance Officers Association American Society of Public Administration American Society of Public Administration, Northwest Florida Chapter Phi Alpha Alpha – Public Administration National Honor Society

Florida Institute of Certified Public Accountants:

o State and Local Government Section

Institute of Internal Auditors:

o International Professional Issues Committee

Association of Government Accountants:

o Certified Government Financial Management Board (Oversees the CGFM Exam)

o Trustee, Academy for Government Accountability

o Audit Committee Member, Academy for Government Accountability

o Advisory Committee for Research on Use of Performance Measures

o Tallahassee Chapter, Board of Directors

o Tallahassee Chapter 2010 Conference Co-Chair

Envision Credit Union:

o Board of Directors and Treasurer

o Asset/Liability Committee Chairperson

Governmental Accounting Standards Board Performance Measures Task Force Innovation Park Board Member Park Board Treasurer for 2010-2011 Committee to recommend Legal Counsel Assisted Audit Committee in developing Audit Committee Charter

Some Additional Tidbits

Auditors need to have: Hindsight Insight Foresight

With light comes heat and with heat comes action – “David Walker”

Supervisors engage the hands

Managers engage the minds

Leaders engage the heart

Sometimes I lie awake at night and ask what went wrong and then I hear a little voice that says “this is going to take more than one night!”

Silence is at its golden best when you keep it long enough to get all the facts

Graham Allison

The sharpest distinction between public and private management is a fundamental constitutional difference. In business management is centralized into the CEO. In government, management involves the two houses of Congress, the executive head, and the courts. The goal is not efficiency, but to preclude the exercise of arbitrary power.

Graham Allison

Equity and efficiency – government focus is on equity and in the private sector the focus is on efficiency and competitive performance

Public vs. private problem solving – in government there is public scrutiny and in the private sector problems are solved internally

Press and media – government is in the sunshine and in the private sector reporting to the press is less frequent

“Accountability Reporting with a Citizen Focus”

“Citizen Focus” Barbara Jordan - “Citizens

allow us to be where we are and to do what we do.” As Financial Managers we need to have a citizen focus in our work.

Woodrow Wilson on Government – “Why do we go about criticizing what we should be creating?” We need to celebrate our accomplishments.

George Frederickson, The Spirit of Public Administration - “We should act as representative citizens.” As Financial Managers we need to always act in the best interest of our organization and our citizens.

Plato asked, “How can government be organized to locate power and wisdom in the same place?”

Waldo on Efficiency

Efficiency is of primary concern in business operating in capitalistic markets, but in government, equity, consensus, and satisfaction are of interest in democratic processes, but none of these criteria are necessarily efficient, indeed they are often inescapably inefficient. There is truth to the idea that efficiency and

democracy may sometimes be opposites in government

Government is not about efficiency, it is about democracy and that is often inefficient

Thank you