The change in the controlling philosophy of public organisations due to the modernisation of budgeting and accounting, ongoing consolidation needs, a foreseeable shortage of skilled staff and continuously growing demands in terms of the quality and quantity of public and community service have led to the need for comprehensive organisational and institutional adjustments to the way in which public and charitable tasks are performed.
More flexible staffing, organisational and financial structures, the increased integration of organisational controls and personnel management, and the use of modern instruments for performing government functions are thus key levers for which the aim must be to develop innovative and future-proof solutions. The development of these solutions is a key challenge to management, the political authorities and the employees of public and non-profit institutions.
BDO’s experienced team supports clients affected by this through optimising the organisation of individual sectors and supporting the outsourcing of specialist tasks from core administration to separate institutions and entities:
- The appraisal and reorientation of task portfolios and organisational units – for example, in terms of strategy compliance, profitability, staffing requirements and the technical and political effects of economic analysis, staffing requirement measurements and evaluations
- Establishing optimised structure organisations within local authorities and businesses, taking into account the business model, legal framework and monetary requirements
- Professional, organisational and technical improvement of work processes – for example, through process analyses as a central approach to strategic reorientation of the task portfolio of public organisations, or by creating organisational manuals both in the interdisciplinary departments and in the service providing departments based on common standards (e.g. DIN EN ISO 9000 et seq., ITIL)
- Modelling and supporting the establishment of service companies and service centres – for example, to reduce personnel costs and improve the efficiency of interdisciplinary departments such as accounting and IT (as models for cooperation and mergers in task completion – for example, intra- and inter-municipal cooperation), or for non-profit organisations to ensure demarcation of volunteer and commercial areas
- Conducting economic analyses to ensure entitlements as per §7 German Federal Budget Code (BHO)/German state budget code (LHO)
- Implementation of regulatory cost analyses on individual state measures for the purpose of reducing the administrative burden
- Analysis, design and optimisation of the investment management in municipalities, including operational design of investment controlling