Reorganization Of The Cjncb Tax And Revenue

Department Essay, Research Paper

CJNCB TAXATION AND REVENUE

AUDIT DEPARTMENT

CJNCB Taxation and Revenue Department is responsible, to the residents of the state, for watching over how tax dollars are collected, managed and expensed. Guidelines include; restrictive acts of law, rules and regulations, accounting principles, policies, procedures, and sound management practices. Audits are the mechanism by which we apply professional auditing standards to detect whether monies are collected, managed, or expensed outside of those restrictive acts. The audit report will be indicative of those areas found in violation of the guidelines and will recommend corrective action. The mission: to provide professional, efficient and courteous service through public education and evenhanded administration of CJNCB tax laws. Secondly, to provide information and assistance in the formulation and revision of the tax laws, and ensure that division employees are adequately trained and supervised. Finally, promote individual growth in a participatory work environment, maintain a safe and comfortable work setting for employees, be proactive, progressive, and an innovative organization that promotes excellence and fosters cooperation throughout the department.

Focus will be on the CJNCB Audit Bureau (Division of CJNCB Taxation a Revenue Department) due to reoccurring internal and external problems. The reoccurring problems that need to be addressed are; dysfunctional organizational structure, unmotivated employees, lack of training, poor customer service, and outdated informational technology.

To resolve these problems, the CJNCB Taxation and Revenue Department will examine the following areas: the organizational structure, unmotivated employees, training, customer service, and information technology.

The CJNCB Taxation and revenue Department will also address possible barriers that will be counter productive to the department and they are, hiring qualified employees, updating software/web based applications, reorganizing management, developing an effective training department, and people being resistant to change.

PROBLEMS:

DYSFUNCTIONAL ORGANIZATIONAL STRUCTURE

The first problem to be examined within CJNCB organization is the dysfunctional organizational structure. A Dysfunctional organizational structure is: an organizational structure with too many levels of management and without a formal system of task and authority relationships that control how people coordinate their actions, and use resources to achieve organizational goals. CJNCB.s organization is having an intra-organizational problem. Vertical conflict is occurring because with the multi-levels of middle and upper management; lower levels have conflicts by having multiple supervisors, illustrated by superior-subordinate disputes. The employee.s have conflicts with supervisors because they are working toward goals that vary from supervisor to supervisor. The horizontal conflict occurs between employees in departments that are roughly at the same hierarchical level. Employees in each department independently strive to meet their own departmental goals. If organizational structure is not corrected, then a break down in communication can occur and the different departments will not work together effectively.

UNMOTIVATED EMPLOYEES

Generally, when an employee is unmotivated, we base our conclusion on the quality of that person.s job performance; poor job performance equals lack of motivation. Employee motivation can also be affected by personal factors outside the workplace, as well as factors in the workplace. Some of these factors are lack of communication, conflicts between employees and management, and lack of goals or unachievable goals. Supervisor-Employee behavior is quite often a reflection of the guidance they receive from their superiors. If Employee motivational problems are not addressed, employee performance will deteriate, turn over will increase, and extra revenue will have to be spent on training new personnel.

LACK OF TRAINING AND CUSTOMER SERVICE

Training is a key stepping stone to an organizations development, growth and success. As information technology advances, such is the need to change, innovate, and implement new technology and programs to keep an organization on the leading edge of their industry. The CJNCB Tax and Revenue Audit Department lacks the knowledge base needed in its employees to operate effectively. CJNCB has never operated with a formal training division and has relied on a .Buddy system. to train new employees. The problem with the .Buddy system. is the inconsistency of the training and the lack of information some .Buddies. actually give their new hires, because of a fear that they will take their positions. The lack of a formal training department has promoted a .who you know. attitude not promoting the qualified candidate for the job. Another result of the lack of training is the absence of accountability. Supervisors cannot hold employees accountable because they are mostly unaware of the CJNCB Tax and Revenue policy and procedures, and what is expected of them in their positions. If this issue continues to be ignored the department will continue to operate poorly and ineffectively.

Customer service is essential, in an organization, to keep its customer base happy. The CJNCB audi