aim-irs annual business meeting & training seminar

AIM-IRS Annual Business Meeting

& Training SeminarDecision Making

and Problem Solving

Decision Making & Problem Solving

Perspective:

Should you "take the initiative”? When to bring a decision to your boss, and when to handle it yourself. A good decision now is better than a great decision later! Find out how to attack "decision fear" in yourself and others.


Introduction

Basics

– Decision making

– Completed staff work


Decision making – Outcome – Course of action

• Produces a final choice

• Output – Action or – Opinion


Decision Making Techniques

• Listing• Random or coincidence • Accepting the first option • Forms of divination• Acquiesce • Highest probability


Tool for Decision Making

• Risk Management


Risk Management • What could go wrong? = Risk• How likely is it? = Probability• How bad is it? = Impact• What can be done to prevent it from

happening? = Mitigation Plan


Risk Statement“If” – A condition that describes the

situation or circumstances“Then” – Consequence of the condition or

circumstance


Risk Probability – general guidelines “Low” – Probability of the risk occurring is less than

25% “Medium” – Probability of the risk occurring is

greater than 25% and less than 75% “High” – Probability of the risk occurring is greater

than 100%


Risk Impact – Assessment of the overall impact of the condition, considers multiple factors such as cost, schedule, performance, etc.“Low” – Low or no impact to all factors“Medium” – Medium impact to some or all

factors“High” – High impact to some or all factors


Risk Mitigation – What is done with the risk?TransferAssumeControlAvoid


Risk Assessment – Review all the risks for probability, impact and mitigation

Risk Probability Impact Mitigation OverallRisk 1 Medium Low Assume Low

Risk 2 Medium High Avoid High


Risk Management Summary • Risk Based Decision – What course of action is

selected based on the risk assessment?Do we choose to accept the probable impact of the

risk with the appropriate mitigations?Are there alternatives that provide a similar outcome

with lower probable impacts? Is this a rational decision? Is this the best decision?


Executive Expectation:

Completed staff work


The Doctrine of Completed Staff Work

• Completed staff work:

– Study of a problem, and – Presentation of a solution

Note: Completed action so that the boss may indicate approval or disapproval.


Your duty is to work out the details.

• Do consult other staff members.

• Worked out product in a finished form.

• Resist the impulse to ask the boss.


Boss

• Needs answers• Does not need

questions• Approves or

disapproves

Your job

• Study• Write• Re-study• Re-write • Deliver a proposed

product


Tips• Avoid long explanations. • A memo to your boss is not completed

staff work. • Writing a memo for your boss to send to

someone else is. • Your finished document should simply

require the boss’s signature.


Rough Drafts

• Are okay to have

• Must be fully developed ideas

• Are not be an excuse for shifting responsibility to the boss


Final Test

• If you were the boss, would you be willing to sign the paper you have prepared, and stake your professional reputation on it being right?

• If the answer is no, take it back and work it over, because it is not yet completed staff work.

• Remember, the boss isn’t the editor, make sure the memo is 100% “good to go”, no typos, proper English, etc.


Completed Staff Work Summary

Make the decision to solve the problem and present your recommendations to your boss in the form of completed staff work.


IRS Strategic Plan


• IRS Strategic PlanGoal 1: Improve service to make voluntary

compliance easierGoal 2: Enforce the law to ensure everyone

meets their obligation to pay taxesStrategic Foundations: Invest for high

performance

• Are the decisions we’re making supporting the Strategic Plan?


• IRS ValuesHonesty and IntegrityRespectContinuous Improvement InclusionOpenness and CollaborationPersonal Accountability

• Are the decisions we’re making in line with the IRS Values?


• SummaryTake the initiative to make a decisionKnow the factsClearly articulate the issues Finally – Recommend a course of

action!

aim-irs annual business meeting & training seminar

Documents