The Yankee Property Management Company receives monthly rents. Its collection policy states that rent is due on the 10th day of each month. On Monday, May 16, 2011, Deb Joint came in with a letter she had been sent stating that she has not paid May's rent. On the same date, Joint's neighbor, Charlie Good, same in with a similar letter. Yankee generates the letter on the eleventh day of the month if the rent has not been received and is distributed by the complex superintendents. The complex consists of eight separate buildings, totaling 320 units of one-, two-, and three-bedroom apartments.

The two tenants had handwritten receipts for paid rent, yet the automated system did not show their payments. They both indicated that they had paid the rent in cash. Joint lives in a one-bedroom apartment and pays $650 per month, and Good lives in a two-bedroom apartment and pays $750 per month. The receipts contained what appeared to be the signature of the receptionist, Jane Currency. Helen Sprint, the bookkeeper, quickly pulled up the ledger accounts in the collection department and found no cash deposits for rent in the specified period for Joint or Good.

Both tenants indicated that they had paid on the morning of Friday, May 6, and that they had given the cash to Darin Golf, the property's operations manager. Golf had told them to see Currency for a receipt. Sprint typically made up the deposits and gave them to Currency to deposit. The deposits were more frequent in the first few days of the month, which would not be unusual since most tenants paid early in order to avoid late charges and col- lection proceedings.

Golf was responsible for determining the appropriate collection procedures, which included litigation, if necessary, instituted by Johnny Civil, Yankee's general legal counsel (hired by Peter College, the property's owner). Initially, Golf had established a collection letter that Currency, the receptionist, would send if a tenant failed to pay the rent on time. At that time there were five pending collection matters, but Joint and Good were not included in the five.

Whenever late payments had occurred in the past, Golf had spoken to the tenants, and the matter had been resolved relatively quickly. You have been hired by College, the property owner, to investigate the rents. He believes there may have been higher than normal write-offs of rents. Furthermore, the rental income levels have declined by 10 percent, yet the property is fully occupied and has a waiting list of prospective tenants.

QUESTIONS

1/ Develop an understanding of the organizational and individual ethical tones of the people involved.

2/ Identify the organization business process being examined and the value (cash or cash-convertible) involved

3/ Map out the organization, its people, and those who have access to its value.

4/ What are the people's jobs?

5/ How do the departments operate?

6/ What do you think about the problem the mystery is trying to exemplify?

7/ What is the process in the mystery?

8/ What accounts have the potential to be circumvented?

9/ What are the policies of the organization? Where are the distractions in the process?

10/ Where are the diversions in the process?

11/ Where is the division in the process?

12/ Who are the people of interest? The enablers? The detractors?

13/ Who are the responsible parties overseeing the business process controls?

14/ What are the potential overlapping responsibilities that require a segregation of duties

with access to organizational value?

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