This module is about Resource and performance Management in Non-Profit Organizations.

This paper should look at “Make a wish foundation” and everything we asses should go back to the organization; therefore a lot of research should be done about the organization by reading their board reports). I will list below the exact criteria that the professor has given us, because that’s how he wants the paper to be structured.
The style of the paper is a Memo, and should use footnotes on every reference.
The structure of the paper is:
1) Describe the benefit of a chosen method for the analysis of your NPO (Like a balanced score card or anything useful) – which you suggest to use as help to clarify and assess the strategic direction and strategic choices of your organization. (less than or equal to 1 pages)
2) Identify strategic direction and alignment (Also look at their vision & mission to see whether they are aligned, as well as an activity matrix to help see if there’s strategic alignment) (less than or equal to 1 pages)
3) Describe strategic choices and trade-offs (How to reallocate resources?) for your chosen NPO, using a selected methodology (The methodology should not be part of the paper but we should only use the findings from it, you can add it as annexes) . You can add in tables to make the information look easier as to what is aligned and what’s not (we should be analytical rather than descriptive. (less than or equal to 1 pages)
4) Risk Management (less than or equal to 2 pages (worth 30 points))
• We have to look at the operational risks only (6-10 risks), and find stats and evidence to support our findings. (Use matrixes that are color coded)
• Risk assessment table with (Impact, Likelihood and risk rating )
• Risk matrix for prioritization/trade offs
• Risk register
• Risk mitigation
• Risk recording and Monitoring
o Is risk management a part of your business-plan?
o Are actions on risk mitigation regularly monitored?
o Is risk management integrated into regular reporting procedures?
o Are risk assessments internally shared and communicated widely?
o Is risk management part of the managerial performance assessment?
• Three lines of defense (Make assumptions)
5) Performance Management: (Budget typology; Reporting modalities & format; managerial use of reports? Accountability; KPIs? Assess strengths and weaknesses within the organization. (less than or equal to 3 pages (40 points))
6) The Journey towards Results: Baseline; next steps; which elements are in place / are missing? (less than or equal to 1 pages)
• Enablers of enhanced performance & efficiency: (1) DoA (Delegation of Authority) (The “Principal – Agent” Paradigm )
• Enablers of enhanced Efficiency: Flexible Budgets
• Enablers of enhanced performance (3) Performance Management and Benchmarking
o How is your organization reporting on its performance?
o Note: set-up and principles are more important than specific data. We are looking for:
• Reporting frequency, and purpose: for whom?
• Reporting format: Budget vs. previous budget? Budget vs. actuals?
Actuals vs. actuals? others?
• Reporting objects: by organizational units, line items, programs, outputs, outcomes?
• Reporting complexity: how many data points are reported overall?
• KPIs: are they key in the reporting? If not, why not?
7) A case for change? (note the question mark!) (less than or equal to 2 pages (#6 & #7 combined = 30 points)) Below 4 steps are for this section!
• Gleicher’s Formula for Change
DxVx F > R
D = Dissatisfaction
V = Vision for change
F = First steps towards vision for change
R = Resistance to change
Step 1) Diagnose reasons of dissatisfaction with traditional budgeting and target setting in your organization, and how it is impacting the functioning of the organization.
Step 2) Describe the vision for change which may result from the dissatisfaction.
Step 3) Describe the implications the first steps would have specifically on:
• Transformation of your SPC,
• The Risk Assessment, and
• The Monitoring Report;
in addition:
• Describe other first steps, required to prepare for a potential paradigm shift.
Step 4) Describe the risks and benefits for the organization, which would result from a move beyond the traditional RM, for example:
• Appetite for change vs. change fatigue or other resistance
• Capacity to implement change, and:
• Provide your overall assessment whether on balance you would recommend or not recommend a change for the organization of your
choice, in light of the risks and benefits discussed, and what those changes would entail