Sleight of Hand

1. Who is the decision maker in the case? What decision is to be made?
  * John (CFO): how to classify funds (restricted or unrestricted), whether to bring the issue to board or finance committee or not.
  * Foster Tiptin (executive director): he decides not to bring the conflicts to the board. Shuffling funds and decide how to make future fund appeals.

  2. What are the decision maker's objectives?
  * John: follow accounting standards, make sure donations are properly used, make sure no one steals money from the organization, have an unproblematic audit.
  * Foster Tiptin: sufficient funding for all programs, keep the organization running smoothly, enough funding for the organization as well as use the donations based on the donors’ intentions.  

  3. Are there other important players? What are their objectives?
  * Elizabeth (director of development): enrich the organization’s founding.
  * Board/financial committee: policy and fundraising.
  * Program directors: receive distributed founding.
  * Auditor: auditing and offer opinions about the audit.
  * Donors: support the organization

  4. What are the key issues, i.e. questions which must be addressed or points which must be resolved in order to reach a decision? On what issues do the actors in this case agree? On what issues do the actors disagree?
  * The gap between the letter of fund appeal and how the donations being used.
  * How to classify restricted and unrestricted funds.
  * The confusion in fundraising letters (use one project to attract funds for other unmentioned projects).
  * Fabricating working records (time cards): pay employees with the fund of a different program which they don’t work in. (Sleight of Hand, 3)
  * Sufficient communication with donors when their donations need to be used in places different from what they’ve been told.
  * Roles of the board and finance committee (what should be included in their concerns with policy and...