Serving the public is a real job

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 Like the for profit sector, the size and complexity of not-for-profit and publicly funded

organizations vary from a small one program two person organization, to millions of

dollars delivering a multitude of socially essential programs via hundreds of employees. For those who think the sector is optional, essential life changing services are delivered through these organizations, and decisions of significant consequence are made every day.


For those who do not consider a publicly funded organization a business, as long as you are being paid for a deliverable, whether or not there are competitors who will take the work from you, it is a business with the only exception being lack of investors who are in their respective games to make money.


When working in the federal public service as an accountant, I had it easy in although

we had multiple programs to manage and account for, and they were large, we only had one funder with one set of rules, reporting templates and timelines; furthermore, we did not concern ourselves with revenue as we were provided a budget, and expected to manage within it. However, in the not-for-profit organizations I worked for, we not only delivered multiple programs, we also had multiple agreements from various funders, each of them with their own expectations which included what you could and could not buy, how much you could spend on various line items, in some cases, how you will procure required goods or services to deliver the program(s), how you will report your results and when, and what to do with surplus funds should you have them. To say we had multiple sets of books was more than just a metaphor as even within programs there were often sub initiatives to account for. A further complication was the fact that unlike government who do not face competitors, and their bank accounts are bottomless, there were multiple service providers who were willing to take the work from us if we could not deliver, or if we were unhappy with the expectations of funders and clients.


Similar to the for profit sector, it is easier to get your head into your work when you

believe in what your organization stands for or have a passion for the industry; however, some may argue this is not necessary. Although you may think it is obvious people work in a given industry because they are passionate about it, that is not always the case as many will find themselves in employment situations by chance. The publicly funded world can be difficult to work in if you are not passionate about what your organization does, especially in the social services sector. Furthermore, do not assume funders are going to be nice just because we are serving the public, and do not assume all clients will be grateful for what you do.


There are various types of not-for-profit organizations including those who offer aid to the general public, and those who only provide services to members who have paid their dues; each of the latter will be further defined. For example, there are many rod and gun or hockey clubs to choose from, but as an accountant I have only one professional governing organization I can either belong to or not. While each of these entities are for members only, their mandates and culture are very different.


Working for government entities presents challenges due to the myriad of processes and rules which have evolved to the point of ineffectiveness. The reasons for the metaphorical ‘web of rules’ are often attributed to public scrutiny as you spend tax dollars when you provide services to the public. Unfortunately abuses of the public purse by certain politicians and government executives have tarnished the impression of public servants by many citizens, especially those who feel they contribute far more than they reap in return. As you read the chapters specific to government entities you will learn more about the rules and processes I am referring to including budget allocation, procurement, spending, and reporting.


For those who are new to the not-for-profit and publicly funded sectors and have the

preconceived notion this is a low-pressure noncomplex environment to work, you are

about to discover it is not; in fact, it can be extremely challenging yet at the same time

fascinating and rewarding. From multiple programs funded from various sources using a variety of funding agreements, to tracking, monitoring, and reporting both operational and financial results, you will be run off your feet by both clients and funders. In fact, while there will be times where you will feel a sense of satisfaction in doing what you do, there will be as many moments when you question why you do it.


Finally, for those who think not-for-profit and publicly funded personnel have cushy jobs and do not make decisions of consequence, many are public safety, health care, and social services providers whose decisions can mean the difference between life and death including their own; this is as ‘making decisions of consequence’ as you can get.


My book Means to an end inverted - Financial management of not-for-profit and publicly funded organizations is available at  https://www.amazon.com/stores/Daniel-W.-Elliot-CPA/author/B08SCLCDP9 


In addition to this, our course Business Basics for Not-for-profit Organizations is now available on Udemy at Business Basics for Not-for-profit Organizations (BB4NO).

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