Inspiration – It Might Have Been

 Inspiration – It Might Have Been

By Nikki Viljoen of Viljoen Consulting (Pty) Ltd

John Greenleaf Whittier is the man who wrote today’s quote which goes “For all sad words of tongue & Pen, the saddest are these ‘It might have been’”.

I am often asked if I had to die right now if I had any regrets.  On the face of it, it’s a really simple question but look beneath the surface and it becomes a whole lot more.

For many, there is little more than the drudgery of life.  Putting one step in front of the other with no thought to anything other than remaining barely alive.

For many, there is nothing more than the hope of finding a few hours of work in order to put food on the table.

For others, there is nothing more than the hope that your favorite intersection has not been taken by someone else, and you are forced to beg elsewhere in the heat of the sun, or the cold of winter, through the storms and winds.  Forced to look at people who either show sympathy by giving you a few coins or disgust at the fact that you are begging or many who don’t even see you as human – to them you are invisible.

For many, who merely exist from day to day, there aren’t even any dreams of what could be or what might be, all they have to look forward to tomorrow is exactly what they had today – nothing!

I wonder what they would say if they were asked if they had any regrets?  I wonder if their very lives are something that they regret?

What about those who have been physically and mentally damaged by violence, by crime, by life – would they even understand what regret is, or are they locked into a world so very far from ours?

So, to get back to the original question – do I have regrets, I don’t think so.  There are many things that I have done, that in hindsight, I would have probably done very differently.  But actual regrets – no – I think everything that was meant to happen, has happened at exactly the right time and space that it was supposed to have happened.  Any sooner and I would not have been able to cope and any later and I would have been off in another direction.

So, you see – I am one of the lucky ones.  I can dream, I have hope and although I may have been slightly ‘damaged’ along the way, by life – I am still essentially just exactly who I am meant to be.

Will I change – of course, I will!  I will continue to grow, I will continue to dream and I will continue to move forward – just as I always have.

What about you – any regrets?

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

HR 101 – What to do When . . . You Have a Witness!

 HR 101 – What to do When . . . You Have a Witness!

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd.

Please note that this pertains to South African Labour Law and Best Practice requirements.

Having a witness, when dealing with a disciplinary, an arbitration, a CCMA hearing or even a court hearing is often the difference between winning and losing!  Doing it all by yourself is often very difficult, but if you have someone who can back you up and vouch for your story, this is usually a winning factor!

Let’s bring in my favorite pair – Mike the employer and George the employee.

Mike and George have had their usual tiff and now they are at the CCMA for an arbitration hearing.  Mike has sent his representative (which in this case would be himself), but he has not sent Sue, who can corroborate his story.  Mike is going to find it extremely difficult to win the case because the testimony of the witnesses (both for the employer and for the employee) forms an important part of the procedure at any arbitration hearing.

The arbitrator (let’s call him Charles) has to start the proceedings, by explaining the arbitration process and the rules – these are (but not limited to):

• That opening statements have to be made by both parties (both Mike and George) to outline what it is that they intend to prove.

• Charles may decide to have Mike present his case first.  This would mean that Mike, at this point should have all of his witnesses come in one at a time to give their testimony.  It is also at this time, that Mike would present any documents or other evidence that he may have to prove that George did whatever it is that he says that George did.

• Each time that Mike or his witnesses give testimony, George is entitled to cross-examine Mike or his witness.

• Charles also has the right to ask either Mike or his witness any questions but only pertaining to clarity – in other words, if Charles is not sure of what Mike is saying, he can ask to have that particular point explained in more detail.  So for example, if Mike’s witness Sue says – “George did not follow procedures” – Charles could ask what those procedures entailed, so as to get a better understanding of the situation.

• Mike also has the right to question his own witness, but only on issues that were brought up in the cross-examination of the witness. So for example, if Mike’s witness Sue stated that George was late for work – Mike could ask her exactly how late George was for work.

• Once all of Mike’s witnesses have been heard, been cross-examined and questioned by both Charles and Mike, and Mike has presented all of his documentary evidence, visual or auditory evidence, then George has his chance to present his case – in exactly the same manner.

Once both sides of the story have been told, in graphic detail, the following will take place.

• Charles will hear closing statements – this is when both sides (just like in a court of law) make a final plea as to why they should be awarded or win the case.

• Charles then needs to take himself off to his office, go through all the evidence again, so that he is sure that he understands everything, and then make the award.  In other words, at this point, he will decide who has won the case.

The evidence that Charles needs to mull over and assess before he makes his decision usually falls into 3 distinct categories.  They are, but not limited to:

• Documents

• Items such as, videotapes or clips, stolen goods, photos, and other such items that would be relevant to the case

• Witness testimony.

Witness testimony is always the most crucial.  For example, if Mike says that George told Sue that he was not coming to work because he wanted to stay at home and watch the soccer on TV, it stands to reason that Sue should be there to confirm and say exactly what it was that George told her.  

So having your witnesses there means that they can corroborate each piece of evidence thereby giving it more weight.

Make sure that when you attend any of the above hearings or arbitration that you have all your evidence in order and everyone present who can back everything up.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

Blogging 101 – Great Articles equal Great Experiences

 BLOGGING 101 – Great Articles equal Great Experiences

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

One of the quickest ways to get me to unsubscribe, fire you as a service provider or indeed walk into your competitor’s lair, is to irritate me.

You see, for me, it is not just about what the offering is, it’s not just about the product or even the service – for me, it’s about the whole experience.  It’s about how that whole experience makes me feel (and I don’t necessarily mean in a warm and fuzzy or touchy feelie kind of way).  Does it make me want to return, does it make me want to share (in a good way or even when I’m spitting mad), does it make me smile or laugh, does it make me want to change something?

Reading for me, be it articles or magazines or books, have the same kind of effect.  Is it written in a simple manner that is easy to read and understand?  Does it bring forth images that make me smile or laugh or even cry and squirm or shake with anger?  Not every ‘good’ experience is sweetly pleasurable – some sadden and make me think and then act, some challenge and some . . . . well, they just irritate!

They irritate because they are too technical or they use words that necessitate me being permanently attached to the dictionary or they are so devoid of any type of truth or figment of reality that I am blinded by a red mist of anger and indignation at the fact that someone would even think that I would be caught up in their absolute nonsense!

Like many, I do not like to be steeped in and surrounded by negativity and if I am reading something that constantly brings this emotion to the forefront, I will stop and move onto the next article.

As a creature of habit, I usually return time and time again to the same sites.  When I find an article that I enjoy on a site, I will usually ‘follow’ it to see what else comes up.  That said, however, I can just as easily ‘unfollow’, which is something that I will do from time to time if I become disgruntled and irritated with the author or their content.

The reality is that I am not any different from anyone else out there in terms of how I deal with my own set of particular likes and dislikes.  The reality is that there are truckloads and more, of information out there – useful stuff, enjoyable stuff, and of course a load of nonsense too.  It’s freely available to anyone and everyone.  The only thing between someone reading your articles or not is the choice that they make about the experience that they are having.

So, if you want your readers to keep coming back, time and time again, you have to make sure that you do not irritate and annoy them.  Make sure that every article equates to a memorable experience.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za or www.viljoenconsulting.co.za 

Leadership 101 - The Role and Responsibility of Directors – Part 9

 Leadership 101 - The Role and Responsibility of Directors – Part 9

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd

Please note that this pertains to South African Legislation, the King Requirements, and Best Practice.

What we are tackling today and looking at it the Internal Financial Controls.

Before I get into the detail on what the requirements are, let me just say here, that there is a mantra that I try to live by and that is “If cash is King, then clarity must be Queen!”

All of your controls, irrespective of whether they are financial or not must be extremely clear on “how the process is run and what it measures,” and certainly this must apply to all of the financial controls.  There must be no room for interpretation or speculation.

Controls that have no purpose or that cannot properly be measured cannot be properly managed and this will most probably lead to the mismanagement of funds, or even worse, theft or fraud.  So please make sure that they are simple and very clear and that they actually serve a purpose. Having a procedure for the sake of having a procedure is a waste of everybody’s time.

Now, back to the requirements.

In order for South African companies to be able to trade globally, we have to be aligned with the global “Best Practice Principles”.  These requirements have been attended to in the Kings I, II, III, and now IV (and will most probably be featured in all the subsequent amendments that are made down the line), so it is of paramount importance that you, at the very least, have read all four, if not understood and digested them all.

The following is therefore required:-

- An integrated report, which includes a statement from the Board on the effectiveness of the Internal Control.  Remember that if the controls cannot be measured they cannot prove their effectiveness.  In my experience, this is where I have to first ask . . “Are there Internal Controls?” and then the next question if the answer is “Yes,” will be “Are these Internal Controls documented?” The next question then, of course, is “Are the documented Internal Controls tested from time to time to ensure compliance?” If the answer to any of these questions is a “No”, please understand you are heading for a world of pain!

- Also included in the integrated report there should be a statement from the Audit Committee on the effectiveness of the Internal Financial Controls.  Of course, in order to be able to quantify this, the report needs to be supported by a formally documented annual review which must include a review, which must further include a review of the framework of the Company’s Internal Financial Control.  This would also need to have been suitably listed.

- Any weaknesses in the Internal Financial Controls, that are considered to be material or that have resulted in an actual financial loss or a reputational loss due to other material losses, or fraud, must be, reported to both the Board and the Stakeholders.  In my opinion, it is a good idea to list what is “acceptable” and what is deemed “unacceptable” as this will remove the ‘emotion’ from the decision when you are faced with it.

- Although the Audit Committee is responsible for the determination of nature and the extent of the formal review of the documented Internal Financial Controls, an external attestation is required on the Audit Committee’s statement on the Internal Financial Control.

So exactly what are the questions that the Directors should be asking?

1. Is there some sort of control framework that governs the financial reporting in the organization, such as (but not limited to) COSO  (Committee of Sponsoring Organizations is the one that is used most often)?

2. Have all the probable risks to “fair” presentation in the Financial Statement results and disclosures been identified and documented?

3. Are there controls in place to ensure that these risks are taken into account, in order to both prevent or discover anomalies in the Financial Statements and then to ensure that they are disclosed in the results.

4. Are the anomalies that were identified by the controls, now also evidenced in the report. Remember that we are aiming for “Full Transparency” here, both the directors and the stake Holders MUST be aware of what is happening in the Company in terms of finance and how it will affect the company!

5. Were the controls identified in 4 above, properly documented in the results and reported to the Internal Audit Committee at the time that they were identified, and were they reported accurately?  This will show transparency.

6. Has the Internal Audit Committee’s findings been properly evidenced and this would also include the assessment that was documented by Internal Audit?

7. Is there a process in place to ensure that the framework remains current at all times.

As you can see it is of paramount importance that all discrepancies are firstly highlighted, and secondly investigated, and then transparently and accurately reported. Finally, once a discrepancy is highlighted and investigated, and reported, a solution needs to be found to ensure that it cannot and will not happen again going forward.

It is also important to ensure that controls and processes are updated and kept current so that new technology or techniques are always included in the audit.

Next time we will have a look at specifically what the requirements are around Ethical Leadership & Corporate Citizenship.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Business Tips – Payroll Tips for Tax – Current Year End – Part 3

 Business Tips - Payroll Tips for Tax – Current Year End – Part 3

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Over the last two weeks, I have touched on some of the requirements that an employer would need to work through in terms of the payroll and the current tax year-end.

Here are the rest of the requirements that I came across during my research.

Now you have to get a little technological:

• This is where you have to go to the SARS website at http://www.sars.gov.za and then in the middle of the page towards the top you will see the e@syFile logo.  Click on that to download the file. 

• Once the download is complete you need to capture all the employee information as well at the tax certificate information onto e@syFile.  This must include:

- All the employee’s personal information;

- The employee’s contact details including their residential address;

- The employee’s bank account details;

- The Employment information;

- The Source Codes and Amounts.  Please be aware that you will need to use the correct source codes for all the transactions that were used on all the employees’s pay-slips and that where necessary, the source codes may have to be consolidated.  Be sure to enter the correct values for each source code;

• Next you will need to consolidate the EMP201 with the monthly SARS payments on the EMP501 reconciliation.  Make sure that these amounts balance with the tax certificate values;

• The tax certificates and Reconciliation Declaration using SARS e@syFile must be submitted before 31 May annually to ensure that you are not hit with penalties and interest.  Again, diarize it to ensure that it is submitted on time.

That’s the end of that – make sure you keep these notes so that you know what to do in your next financial year-end.  I know that it looks like it could be quite a mission, but the truth of the matter is that once you have loaded what needs to be loaded, most of it is a once-off.  Keep notes since it is only needed once a year, and it is very easy to ‘forget’ what to do.

Remember, if you are not sure about what you are doing rather go to SARS and speak to one of the consultants there – better to do this the right way than to mess it up and have hassles with SARS thereafter.

Next week we will be looking at something different again.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Inspiration - Integrity

 Inspiration - Integrity

By Nikki Viljoen of Viljoen Consulting (Pty) Ltd

The quote today comes from the great Confucius himself, who says:

“The strength of a nation derives from the integrity of the home.”

Pretty straightforward  I would say – but what kind of integrity do we have in the home?  Therein lies the million-dollar question!

My Concise Oxford Dictionary says that integrity is: “Wholeness, entirety, soundness, uprightness, honesty.”

Those are some ordinary words with huge meanings behind them and if we would have to live up to them or the perception of them – what would that mean in the grand scheme of things?

On a personal level, integrity means a whole bunch of things – like;

Being honest about things – honest with myself, first and foremost because I cannot possibly be honest with anyone else if I am not honest with myself!

Standing up, and being counted for what I believe in, irrespective of what the consequences to that are.  Things like - I will not tolerate cruelty to animals, to children, or the elderly.  

When making a commitment, sticking to the terms of that commitment or the spirit of that commitment.  It’s about delivering on promises. All the deliverables must be met.

Giving my word – that for me is good enough because my word is my bond!

Treating people the way that I would like to be treated.  So many of us have double standards.  We do things, but then when others do the same thing it suddenly becomes an issue.

Being respectful of people’s time.  Being late for or not pitching for appointments for me is one of the most disrespectful things that I can do to someone, the minute I know that I am going to be late or cannot make the meeting, I phone and tell the person that I am supposed to be meeting.  – by not doing this, I am telling the other person that my time is far more valuable than theirs.

Then of course there is acceptance – none of us like to be judged, especially by someone who doesn’t know us at all, and yet we judge people on a daily basis, based on our perception of what and who they are.  Don’t do it. You don’t have the right!  We all want people to accept us for who and what we are, so how about we afford them the same consideration and respect.  Accept people for who they are.

So, think about it – carefully – what is your integrity like?

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

 

HR 101 – What to do When . . . You are Battling with Power Outages.

  HR 101 – What to do When . . . You are Battling with Power Outages.

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd.

Please note that this pertains to South African Labour and Best  Practice Requirements.

Here in South Africa, we have an electricity problem – we know it, the staff knows it, the government knows it!  The world knows it, It is no longer a secret.

Whilst Eskom has stated that there will be no more ‘load shedding’, and most people sighed and thought ‘well it’s over now’, the fact of the matter is that it’s not over.  What will happen now, is that instead of planned load shedding, we will have to contend with whatever happens when the power stations just ‘fall’ over!  It will be pretty much the same as ‘load shedding’ only we will not know when to expect it!

Our protagonist, Mike who owns the business, and George who works for him, also feature in this story.  You see Mike is a small business owner, who has not been in business for very long.  He has to count each and every cent, twice – in order to ensure that he is getting the best possible value for money and that he keeps his expenses and overheads as low as possible in order for him to maintain the margins that he is working on, and still give his clients the best possible service and also value for money. 

It can be no surprise that the ‘load shedding’ and soon to be power outages will have a huge impact on Mike’s business.  To make matters worse and kind of ‘in his face’ Mike has to watch his staff, like George – sitting doing absolutely nothing for hours on end when there is no electricity!  That has really got to stick in a man’s throat.

Mike thought long and hard about the problem and decided that he would change George’s (and in fact all the staff member’s) conditions of employment in such a way that the staff would not be paid for the periods of the power outages.  So actually what Mike wanted to do was change the number of hours that his staff worked (to shorter hours for the days that there was load shedding) and then obviously pay them less.

Fortunately Mike, in his old age – has learned to ask questions first and then act!  If Mike had just unilaterally just changed the Conditions of Employment, he would have been in breach of contract and that means that Mike could have gotten himself into a huge amount of trouble with the Department of Labour and it could have cost him a great deal of money! 

The rule is this, as an employer, Mike cannot just change any employee’s employment conditions.  Mike would first have to have a consultation or discussion with the employee and if an agreement to the change was agreed upon by BOTH parties, the change could then take place – it is, however, very definitely a negotiation process. If Mike and George could not come to some sort of mutual agreement, the only road then open to Mike would be for him to then retrench George.  Mike would have to remember, of course, that he would not be able to employ anyone else in George’s position for at least 6 months!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

Leadership 101 - The Role and Responsibility of Directors – Part 8

 Leadership 101 - The Role and Responsibility of Directors – Part 8

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African Legislation, the King Requirements, and Best Practice.

Today we are having a look at the requirements around the Solvency and Liquidity Tests.

The sad truth and reality that I find in most of the SMME clients that I assist, is that they have no idea whether or not they will be solvent next month, never mind for the next 12 months and I know for a fact, that many never even knew about this requirement, much less how to conduct it.

The fact of the matter is that these tests should be done on a regular basis to ensure that the company is, in fact, liquid and therefore in compliance with the New Company’s Act.  Remember failure to meet the requirements of the New Company’s Act essentially means that you, as the Director or the Business Owner can be held liable in your personal capacity.

Issues that need to be tested are (but not limited to):-

- The Net-worth of the Company must be calculated and the assets (no inflated prices please, but rather a fair trade value), must be greater than the liabilities.  Obviously, these should also include ”all reasonable foreseeable” (so your forecasts and budgets would be included here too), contingent assets and liabilities.

Make sure that your figures are current as you will only have yourself to blame if your calculations are off.

- The Company must also be able to pay its debts as and when they fall due for at least 12 months.  These debts, of course, are the ones that are incurred in the normal day-to-day running of the business.

Here’s the kicker!  The following instances are when a Director can be held personally liable for loss, damage, or costs sustained by the Company as a ‘direct or indirect’ consequence of their actions:-

• When the Director is “present at the meeting where the resolution was considered or participated in the decision.”

So this means, that when, at a Board Meeting that was held, it was decided that the new ‘super-duper. super fast, super everything, company jet would be purchased at a cost of R2m. The decision was made despite the fact that the books and forecasts indicated that there would not be sufficient funds to meet the running costs of said machine and although there were several Directors that opposed the purchase, this was not in the minutes, but what was in the minutes was that they were present at the meeting.

• Where the Director “failed to vote against the resolution, despite knowing that it was inconsistent with the requirements of the Act or the Company’s memorandum of incorporation or the Director did not responsibly consider its impact (this would include the instance where the Company undertook any of the above transactions when it was not in a position of solvency and/or liquidity.)”

Let’s take the above example of the purchase of a company jet.  In this scenario, the purchase was put to the vote, but despite the fact that the Financial Director knew that there would be insufficient funds to meet any running costs of the jet, he did not oppose the purchase of the asset.  In this case, the minutes showed that there was no-one opposing the purchase of the jet. In this case, the FD would have “Failed to vote against the resolution, despite knowing that it was inconsistent with the requirements of the Act or the Company’s memorandum of incorporation or the Director did not responsibly consider its impact (this would include the instance where the Company undertook any of the above transactions when it was not in a position of solvency and/or liquidity.)”

So the guys who get funding from the bank to purchase machinery that will reduce the costs of producing their product by 75% and they take that money and go and buy the latest Lamborgini -  this applies to you. You are not compliant with the Act  and can be held responsible in your personal capacity, despite the fact that the Lamborgini is registered as a ‘Company Vehicle!”

So what are the questions that Directors should be asking to ensure that they do not put themselves or their reputations on the line?

1. Firstly, does the transaction that is being voted on require a liquidity and solvency test? Understand that these are not for the daily run of the mill type transactions.  These are the types of transactions where, for example, the Board is making a decision to purchase their own building or buy land in order to build their own premises, or buy a fleet of trucks to deliver the merchandise instead of outsourcing that function, type transactions.

2. Secondly, before the Directors can make an informed decision about point 1. above, they will need to have the necessary (and sufficient) information to allow them to determine whether the Company will still be solvent after the transaction has taken place. 

3. The Directors also have to ensure that all the assets and liabilities of the Company have been fairly valued (not over-stated and certainly not just the “book” value that is recorded on the Asset Register.)

4. Finally the Directors have to ensure that the calculations also take into account all the contingent assets and liabilities.

Clearly, this is not a quick “tick-box” type exercise and the information that the Directors need to both see and analyze must be accurate.  This is to ensure that they are able to reach an informed decision and that that decision is one that makes good business sense and that they will also be able to keep the Company healthy from both a growth and a sustainability perspective. 

Next time we will have a look at specifically what those financial controls are and what is required.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Business Tips – Payroll Tips for Tax – Current Year End 2010 – Part 2

Business Tips – Payroll Tips for Tax – Current Year End 2010 – Part 2

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African SARS, Basic Conditions of Employment Act, and Best Practice requirements.

Last time I touched on some of the requirements that an employer would need to work through in terms of the payroll and the tax year-end pertaining to 2015.

Here are some more requirements that I came across during my research.

The following information needs to be captured for each employee (where possible):

• Employee Surname and First Two Names

• Employee ID Number

• Employee Passport Number and Country where the passport was issued

• Employee Date of Birth

• Employee Tax Reference Number

• Employee Contact Telephone Number – Home, Business, Fax or Cell

• Employee Residential Address

• Employee Bank Account Details.

Once all this information is loaded or captured the Year-End Procedures can be dealt with.  These are (but not limited to):

• The whole year’s payslips, for each individual employee, needs to be added together and all the source codes for each employee should also be grouped together

• As a ‘balance check’ the PAYE, UIF, and SDL should be recalculated per employee, per month for the year.  These figures should then be compared to the monthly EMP201’s and all the payments made to SARS to ensure that they are correct.

• Again as a ‘balance check’, all the values on the monthly EMP201’s should be added together and compared to all the monthly payments that were made to SARS and they should match.  These amounts should also match the total tax amounts as they appear on the IRP5’s and the EMP501.  Should there be any discrepancies and or differences these should be shown on the EMP501 reconciliation and if necessary they should be paid across to SARS.  For your own records (and in the event of a SARS audit), you should keep a written explanation as to what occurred when these discrepancies took place.

• Once everything is reconciled all the information should be captured manually into the SARS e@syFile.  This must include the information pertaining to each employee as well as the tax certificate values and this then should be submitted to SARS.

That’s enough information to digest in one go, so next time we will continue with the next step of the requirements.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Inspiration - Improving the Present

Inspiration - Improving the Present

By Nikki Viljoen of Viljoen Consulting (Pty) Ltd

Today’s quote comes from Henry Wadsworth Longfellow, who says,  “Look not mournfully into the past. It comes not back again. Wisely improve the present. It is thine. Go forth to meet the shadowy future, without fear.”

So what does this mean to you?

For me, it’s a reminder not to live in the past.  So many times, I find myself looking at instances that occurred in the past, not only from a personal point of view, but also from a business point of view, and getting upset all over again.  What an absolute waste of time and energy!  It doesn’t matter how upset I get, or how righteously angry I may get – nothing will change what has already happened!  We can’t re-live it, we can’t go back and do it again or do it differently. A’’ we can do is make sure that we do not do it again like that.

This, of course, means that we have to live with the consequences of the past and we can surely learn from our mistakes.  But none of those consequences and our subsequent learning means anything if we don’t use them in the present to make our lives easier.

So when you find yourself wallowing in self-pity because of something that happened to you in the past – do yourself a favour.  Kick your own butt, and get down to applying what you learned and apply the lessons from the past to whatever you are doing now.  

Make a difference in your life now – you cannot do anything about the past, but you can certainly improve the present, by utilizing the lessons learned from your experiences in the past.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

HR 101 – What to do When . . . You’re not sure about Leave - 3

 HR 101 – What to do When  . . . You’re not sure about Leave -  3

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd.

Please note that this pertains to the South African Labour Relations and Best Practice requirements.

I promised that we would have a look at the subject of accumulation of leave.

This is not a good idea people – not good for the Business at all! Actually, the Letters and Contracts of Appointment that I have, deals very clearly with this point. Let’s examine why it is not a good idea and then I will let you know how I deal with it in the employee contracts.

So George has been working for Mike now for a period of 17 years.  Both George and Mike are very ‘proud’ of the fact that George has not taken a single days’ worth of leave in that entire time.  The perception, of course, is that George is so dedicated to his work that he will sacrifice himself in order to make sure that the business works . . . well! Seventeen years – that’s a long time not to take leave, in fact, it is a whopping 255 days leave that is due to George – almost 9 months worth of leave due!  Incredible wouldn’t you say?  Well not for me, I would say “EEEeeeeeeekkkkk!  Houston we have a problem!”

Let’s have a look at the real reason that George has not taken leave.  You see, personally, I don’t believe that anyone could be that dedicated!  Even people who own their own businesses or work for themselves take a break from time to time and there is anyone ‘dedicated’ to what they do, it’s them.  Wouldn’t you agree?  

One of the biggest frauds that I have come across in my career as Internal Auditor (a career that spans more than 45 years, I might add) ‘popped’ up when we put a stop to all overtime and insisted that people within the organization took their leave.  You see, the people who are committing fraud, or who (as in this case) was ‘in charge’ of all the people that they had coerced into committing the fraud, had to be around in case a question or two was asked – so that they could cover their tracks, make the appropriate excuses or make a timeous exit, should the need arise.  

That is one of the reasons that the Basic Conditions of Employment Act is quite specific about leave and how it should be taken.  Taking a day here or there doesn’t cut it.  Your employees need to take their leave in blocks/weeks/chunks or any other way you would like to describe it.  

Let’s be reasonable, apart from anything else, everyone needs a break, everyone needs to rest and honestly speaking, you are not doing yourself or your business any favors by having people around that are dog tired.  Contrary to popular belief, they do not work to their best capacity and neither do you.  So let them take their time off and make sure that you do too.

So that’s the first reason that your staff MUST take leave – let’s have a look at some of the others.

Although George has been with Mike for seventeen years now, he has been headhunted by Mike’s rival company.  Apart from anything else, they are prepared to give George, double the salary that he is earning right now and they are also going to throw in a car, a petrol allowance, and a cell phone.  George of course, being the loyal employee that he is turning down the offer!  Yeah right!  George hands his resignation in so quickly, it’s written and handed in before Mike can even blink!

Think about this one for a moment -  Mike now has to “payout” the 255 days leave that he owes George and get this – it’s not at 15 days at the rate that George was paid in the first year and then 15 days that George was paid in the 2nd year and so on.  It is 255 days at George’s current rate of pay!  What exactly do you think that this is going to do to Mike’s cash flow, presuming of course that he has one?

This is the kind of stuff that ‘closes’ businesses down – fast.

In the employment contracts that I use, it is stipulated that employees have to take a minimum of 80% of their leave as of 31 December of each year.  The balance of 20% may be accumulated until 31 March of the following year and if not taken by then is forfeited by the employee.

As you can see, it is in your own best interests to ensure that your employees take their leave every year – all of it.

Next week, we will look at a whole new topic!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

Blogging 101 – Always be Yourself

 Blogging 101 – Always be Yourself

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

I must admit, I really did have quite a chuckle when I read the article “Be Yourself” by Oleg Mokhov the other day.  You see I am a very literal person and the first thought that jumped up into my mind was ‘well how else could I be anyone other than myself?”  The thought of being or even trying to be someone else is absolutely repugnant to me!

After some thought (and of course reading the whole article through also helped), I got the point.

Mokhov’s point is that that he writes the way that he talks, which is in a ‘very relaxed and informal’ manner, and very much like myself, he keeps it simple and easy to understand.

It appears that some people’s perception is that their own type of personality is not particularly successful and the result is that they then try and force themselves to become someone else and quite frankly unless you are an accomplished actor or actress, this just is not going to happen – remember also, even accomplished actors and actresses say the words and become the persona of someone else’s imagination.  So just don’t do it!

In the words of Mokhov “Are you funny, be funny.  Serious, be serious.  Angry, be angry.”

For my part, above all enjoy yourself and have fun – without that, there’s no real point anyway.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Leadership 101 - The Role and Responsibility of Directors – Part 7

 Leadership 101 - The Role and Responsibility of Directors – Part 7

By Nikki Viljoen – N Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African Legislation, the King Requirements, and Best Practice.

Today we are having a look at the Roles and Responsibility of Directors in terms of Internal Audit.

Now I understand that most of the SME arena does not have the financial capacity to have an Internal Audit Division as such, but that said there should still be someone looking after the risk aspect of things.

Some of the questions that should be asked by Directors are (but not limited to):-

- Is there an Internal Audit Strategy in place and if so does the plan focus on areas that are most likely to impact the business and therefore the stakeholders? This question should also appear on the Board meeting agenda, at least twice a year.

- Are the Internal Audits effective and frequent enough and is there sufficient frequent communication with the audit committee and the Board of Directors. It stands to reason that if the Board doesn’t know what is going on in the business, they are unable to measure it or even take the necessary step to ensure that potential fraud problems are dealt with timeously.

- Does the Internal Audit Department have the appropriate level of technical and analytical skills required to address all the different types of industry risks that pertain to the business and how often are they measured and assess to ensure that their abilities remain current and are adequate? The members of the Internal Audit Department, in the case of corporations and tasked individuals in the case of SMEs, should be keeping themselves up to date with current fraud techniques, in order for them to be able to set effective checking procedures.

- Is technology adequately utilized in the Internal Audit processes (where applicable) and does it use the existing systems and data effectively in the performance of its work? Here again, the Internal Audit team should keep themselves up to date with the latest audit systems in order for them to remain effective.

- Does the Internal Audit function compare favorably against its peers in benchmark studies and if not how will it be brought up to speed? Clearly, members of the Internal audit team need to also keep abreast of benchmark studies as and when they are made available.

- What is the true absorbed cost of Internal Audit.  Are these costs evaluated on an annual basis? This involves a huge amount of discussion between the division head of Internal Audit and the Finance Department Head (or whoever is responsible for the budgets) and never mind annually, this should be discussed quarterly at the very least.  This is where the actual cost of the Audit team gets set off against the results of what errors, frauds, thefts etc., have taken place.  Remember ‘prevention’ of these also counts as it too carries a cost.

- Does the Internal Audit function have all the necessary skills as well as diverse skills that are required to give confidence to the audit committee on internal financial control. As with any other employee in the group, the Internal Audit staff should also be attending regular courses to update their skillset.

- Is an annual assessment conducted on the chief audit executives in order to ascertain if the key attributes that are relevant to the business are being upheld on an ongoing basis? Just as the Sales Department is measured on what sales they have successfully made during the year, so too should the Internal Audit Department be measured to ensure that they have not only thwarted potential theft and/or fraud but that they have ensured that the correct procedures have been implemented in order to decrease future attempts of this type of behaviour.

- Is there enough assurance of the Ethics and Risk Management programs?

- In terms of the most recent losses -  did Internal Audit provide any form of comfort that these would not re-occur in the future?

- Finally, does the Internal Audit function have all the necessary skills that they require in order to give the Audit Committee assurance on the internal financial controls as well as the operational, administrative and HR Controls in the Company?

Next time we will have a look at specifically what those financial controls are and what is required.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Business Tips – Payroll Tips for Tax Year End – Part 1

 Business Tips – Payroll Tips for Tax Year End – Part 1

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African SARS, Basic Conditions of Employment Act, and Best Practice requirements.

Well, I am expanding somewhat in terms of my business and apart from the new Virtual PA that I now employ, I will be looking at additional assistance in the New Year.  This means of course that I needed to look at the new PAYE/SDL and UIF requirements implemented by SARS.  

My Company, of course, is already registered as an ‘Employer’ as I am an employee in my own company and getting myself registered on e-filing was a real nightmare, and I would prefer not to go through that whole experience again, so I have done a little research and whilst I may not know everything (and please believe me when I say that I don’t) here are a few of the things that I did find out.

• The Tax Certificates that are submitted to SARS must be in the format that SARS requires for the current year-end submissions.  My understanding of this is that none of the ‘old forms’ will be accepted.  My concern here is for people who do not have access to the internet – this could be a real problem for them.

• The electronic tax certificates imported into SARS e@syFile must include an Employer Trade Classification code.  If memory serves me correctly, this had to be set up when you originally signed on for EasyFile (although what is so easy about it eludes me at this point).

• The addresses of both the employee and the employer have to follow a specific format when they are submitted.  The format is:

- Unit Number

- Complex Name

- Street Number

- Street/Farm name

- Suburb/District

- City/Town

- Postal Code

• The actual Tax Certificates have to be 30 characters long and these characters are made up of the following

- Employer’s PAYE reference number

- The Tax year (remember, in this case, it will be your current year-end)

- Unique combination of 16 characters

• The Nature of the Person codes have also been updated/upgraded/amended.  The changes in some of them are:

- Code M – Foreign Employment Income (this is no longer in use)

- Code K – Personal Service Trust (this is no longer in use)

- Code H – Personal Service Company ( this one has been renamed to Personal Service Provider to include Personal Service Trust) – talk about confusing!

- Code N – Pensioner (new code) – I have no idea what code pensioners fell under previously.

• If a Passport Number is entered for an employee then the Passport Country of Issue must be supplied.

• Each employee’s Income Tax Reference Numbers are required.

• Contact telephone numbers for each employee are required – big brother is watching.

• Business and Residential Address details are mandatory for each employee – I am not sure how you would handle staff who are residing in squatter camps or informal settlements – and big brother is really watching!

• Employees who are NOT paid in cash are required to supply their bank account details.

• Tax Certificates will be limited to two pages – these are:

- Page 1 – Employer and Employee Demographic information

- Page 2 – Employee Financial Information. This is limited to 13 Income and 7 Deduction Source Codes  - this is why they say that they have simplified the tax returns!

• The total UIF and SDL contributions must also be included on each employee tax certificate.

That’s enough information to digest in one go, so next time we will continue with the next step of the requirements.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Inspiration – If You’re Not Growing – You’re Dying

  Inspiration – If You’re Not Growing – You’re Dying

By Nikki Viljoen of N Viljoen Consulting (Pty) Ltd

The author of my quote for the week is David Molapo.

"If you’re not growing – you’re dying"

What a powerful statement and how incredibly true! Think about the life of a child. Your mother carries you for nine months - pretty exhausting I might add, and then as she gives birth and thinks 'ok now I can rest for a few moments' and then the child starts wailing to be fed, or watered, or changed. Once they settle into a routine, she thinks, 'ok now I'll rest.' 

Sorry for you, because then start the teething and then the usual children’s ailments and before you know it the baby is crawling, and then walking and getting into all sorts of mischief. Then come the terrible twos with the temper tantrums and then before you know it the child is off to school - 'ok, now I'll rest" thinks the exhausted mother.

Not yet, because there's homework and projects, and the taxi service to and from soccer and rugby and dancing and sleepovers and....... 

Then comes high school and boyfriends or girlfriends and ...... 

Now consider for a moment - what would have happened to the child if as it was born, it fell asleep and that is the way it stayed. Not only would the child have probably 'died' if not physically, certainly in some or other sense of the word, but for all her wanting to 'rest' the mother would have been beside herself with worry as the child was not 'growing' in any sense of the word.

That growth should never stop - from school to University and into the big wonderful world, that abounds with opportunity. Our thirst for knowledge and experience should never abate. If it does we will surely shrivel up and die.

Don't let anyone or anything stifle your natural curiosity - it is there for a reason. Strive to learn, to understand and then to put that skill to use, as you go forward and then . . . well then go and learn some more.

Here's hoping that you have a 'curiosity' filled week!

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za 

HR 101 – What to do When . . . You’re not sure about Leave - Part 2

 HR 101 – What to do When . . . You’re not sure about Leave - Part 2

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd.

Please note that this pertains to South African Labour Relations and Best Practice requirements.

Ok, here we go – now we have exactly what the Act says, now let’s find out exactly what it means!

Let’s get my favorite protagonists back.  George the employee and Mike the employer.

George has been working for Mike for almost a year now and it’s time for him to take some leave.  George is reluctant to take leave as he is really in need of some additional finance.  The roof of his house in Soweto has blown off and he needs the additional finance to do the repairs.  Mike, on the other hand, can’t really do without George because he has landed a deal that has stretched his resources really thin.  So they come to a compromise – George has requested that Mike pay him out for his leave and since Mike has the new deal he is in a financial position to pay George for the leave that he does not take!

Sounds like a win, win situation doesn’t it?  Look again!  

Firstly the only person to really win out of this situation is SARS - you see the extra finance in George’s pay packet means that he has gone into the next tax bracket, so he is actually paying more tax out to SARS than the leave pay is actually worth.

Secondly, although George now has the additional funds that he needs to repair his roof – the additional work, without him taking a rest, means that his body and his mind are tired and it will be a whole year before he can actually take some time out again.  His judgment is slow, his reflexes are slow and he is not only putting himself at risk but also his workmates because he could actually be the cause of an accident.

Thirdly, although Mike has been able to complete his project on time, George will probably only be half as productive as usual for the rest of the year because he has not had time to rest.

Finally, if the Department of Labour or the CCMA found out that Mike had paid George’s leave out – Mike could be in serious trouble and face a huge fine for not obeying the law.

The only time it is legal for Mike to pay George out his leave pay is if George resigns, is dismissed, retires, or is retrenched – then all of the leave pay would need to be paid out in full.

Next week let’s have a look at the accumulation of leave.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za

Blogging 101 – Don’t Be Scared to Ask for Help

 BBlogging 101 – Don’t B Scared to Ask for Help

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Many of the people I encounter on a daily basis, look at me as if I have lost the plot when I suggest that they should blog.

I am not sure if it is because they feel insecure about themselves and what they do or indeed if it is merely because the very thought of “I have to write something” scares the crap out of them.  The look of absolute terror on their faces pretty much resembles those of a buck that has been caught unawares in the headlights of an oncoming car – pretty much ‘frozen’ in terror they are!

Yet it is these self-same individuals, whose faces light up in animation and with intense passion as they verbally describe who they are and what it is that they do and why you should purchase their product or engage their services.  Why is that do you think?

What is it about the written word that sends people into an absolute tizz?  I mean, at some point we all have to document things, proposals, or Business Plans and what have you – why is it so difficult to document something that we are really passionate about?

I actually have several clients and colleagues who have grasped the ‘idea’ of writing blogs, but who are doubtful of their ability to communicate in the written word.

We sat down together and I ‘talked’ them through it.  They made lists of all the topics that they wanted to write about and then we broke them down into sub-topics and then further into bite-sized chunks that would easily fit into articles of around 300 words or so.

Ideas of what they actually wanted to share, were jotted down and then the whole exercise of writing could begin.  Once the article was written, they sent it to me to read and critique.

For most, what started out as a monthly blog has now become a weekly blog and I suspect, it won’t stay as just a weekly blog for much longer and some have even added a monthly newsletter to the mix.

To be quite honest, in many ways I feel like a ‘proud’ parent as I watch their writing grow from strength to strength, and as I watch their style of writing morph and flourish and become more about ‘who’ they are.

Well done to them I say – for taking that first step into a whole new, exciting and magical world of the written word.

Well done!

Leadership 101 - The Role and Responsibility of Directors – Part 6

 Leadership 101 - The Role and Responsibility of Directors – Part 6

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Please note that this pertains to South African Legislation, the King Requirements, and Best Practice.

Today we are having a look at the compliance requirements with the various Laws, Rules, Codes, and Standards.

Let me just say from the beginning that whilst I understand that most people have a problem with the number of rules and regulations that we have to contend with, the reality is that there is no little office somewhere where people have been employed solely to make up and write laws to make life as difficult as possible for us.  The reality is that generally speaking the laws are written to right an actual transgression and that usually the transgressions come from the Corporate world. The reality is that often the laws were written to protect us from our own stupidity.

- Firstly, of course, we need to identify the laws and the regulations and their relevant obligations that are applicable to your business. Please remember that there are also non-binding rules and standards that would also apply.

Non-binding rules and standards, although not legally binding is often based on ‘best practice’ requirements and are therefore really useful.

Clearly, some research needs to be done to see what has to be done (not negotiable) and some that you can use if you want to (negotiable).

- It is necessary to ensure that not only do the members of the Board understand the requirements both for the legal requirements and the ‘non-bonding’ elements but that they need to be advised on the changes as and when they are updated or when new laws are promulgated.

- The implementation of compliance policies and to ensure that there is regular monitoring with regard to the compliance of policy through regularly updated governance structures must take place.  This item should also be included on the agenda for all general Board Meetings.

- The compliance risk should be properly and adequately managed through the risk management process that has been approved and adopted. 

- It is important to ensure that the compliance is encapsulated into all the operations and processes as well as the culture and ethical conduct of the business and throughout the organization. Employees need to be trained on the new/updated requirements and where applicable “other” stakeholders may also require training or, at the very least, guidance.

- Appointing a Compliance Officer or establishing a compliance type function (e.g. internal audit and risk departments) to ensure that there is management of risk and compliance where possible is beneficial. 

- It is important to have ‘compliance’ issues on the agenda for Board Meetings, to ensure that Directors are not only aware of the new legislation that has been promulgated into law but also how the compliance thereto, will affect the day to day running of the business.

- Having all of the above is fantastic! However, that said, if there are no consequences and if there are no fines or penalties imposed on repeat offenders then, of course, the effectiveness of the compliance will come into question.

I am pretty sure that you are now starting to become aware of the many factors and facets of becoming a Director.

Next time we will look at a few more.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Business Tips – Negotiation

 Business Tips – Negotiation

By Nikki Viljoen – Viljoen Consulting (Pty) Ltd 

Whilst clearing out a whole lot of ‘old’ paperwork destined for destruction, I came across part of an article on Negotiating.  Since I don’t have the whole article (just the first page) I have no idea who it’s by or indeed who even made the notes all over the page in my possession.  There seems to be one mainstream of thought though and I thought it might be a good idea for me to share it with you as it really resonated with me.

Some of the points raised (but not limited to) go along the lines of:

• Stop talking and listen

• Pay attention to what is being said

• Pay attention

• Eliminate distraction

All of the above make one thing really clear (well to me anyway) and that is we need to listen carefully before we jump in feet first.

Some of the notes written all over the page go along the lines of:

• Understand what is being said – no assumptions

• Compromise

• Try Again

Very interesting don’t you agree?

Assumptions and perceptions!  Those two are really bad for business!  I have come to the realization that if ‘money makes the world go round’ then ‘assumptions and perceptions’ bring it to a dead holt.  So many bad decisions are made, based on assumptions and perceptions.

The common thread throughout though seems to me to be along the line of we need to listen, in order to understand, and in understanding, we are able to compromise.

If the response you get is not what you expected, chances are that either you did not communicate it properly or alternatively they don’t understand what you are saying, try giving them the same information but in a different way.  

Be patient, not only with yourself but with them too.  Make sure that you understand the deal on the table, only once you are sure that you understand and that the other person understands clearly, can you begin to put the finer details in place.

Make sure that you have your emotions under control.  Getting irritated and frustrated will do more harm than good.  Use the additional energy to try and understand what is being said and why.

Don’t be scared to ask questions, but ask questions that are helpful or useful.  Don’t try and just make your point and be heard – doing this could jeopardize the whole negotiation.  Listen before you speak - think before you speak.

The time for assertiveness is only once you fully understand what has been said and the implications thereof.  Don’t be shooting your mouth off and be the first out of the starter’s gate – you may very well be the last over the finishing line if indeed you even get to the finishing line at all.

Open up to people, don’t be afraid to show that you too are vulnerable.

Above all don’t forget that other people also have a right to their own opinions especially when those opinions are of you.  Opinions can be changed, but they cannot change or do anything about your level of competence.  So think about what you want, think about how you are going to get it, and then think about how you are going to go about it.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or http://www.viljoenconsulting.co.za 

Inspiration – Integrity or Making Excuses

 Inspiration – Integrity or Making Excuses

By Nikki Viljoen of Viljoen Consulting (Pty) Ltd

Today’s quote comes from Dr. Laura Schlessinger who says:

“People with integrity do what they say they are going to do.  Others have excuses.”

So which one are you?

I remember, as a young child, my father saying to me “You are not responsible for the name that you have brought into this world as it is the name that I have given you, but the name that you take out of this world, is the name that you have made for yourself.”  I am not sure that I understood the implications and the consequences of what he was saying as I was far too young, but these words have had a great impact on my life.

On my journey down the path of what we call life, I have often heard things like “the banks took everything I own, they were the downfall of my business!” Or what about, and this is my favorite “The VAT man is killing my business!”

My question to both of these (and countless others) is ‘why’?  When you started your business and you went to the bank for a loan, presumably you had to sign a piece of paper, in the form of a contract that said – you will pay back x amount every month or words to that effect.  So then why is the bank, now the bad guy, because he wants his money back?  I really don’t get it at all!  What about the VAT man – you collect money on behalf of the VAT man and in payment of this service, he gives you an interest-free loan for two months and he also allows you to offset some of the VAT that you have already paid out, against what you have collected on his behalf – so every two months, when he wants his money back – how it is that he is suddenly the ‘bad’ guy?  I don’t get this either?

Could it possibly because of your own shortcomings?  Could it be because you have not fulfilled your responsibilities as a Business Owner?  Could it possibly be because you actually are not a person of integrity?

You see, instead of taking the bull by the horns and admitting to our own shortcomings and admitting to ourselves that we are the ones that have actually messed up . . . big time, we turn to the government, the banks, the interest rates, the weather/global warming (insert anything you want here) and then sit back smugly – because well, we were not at fault and we are people of integrity!

Guess what people?  We aren’t!  If this sounds very familiar to you and it is something that you keep saying – guess what? You are not a person of integrity!  Own it!

But all is not lost because we can change who we are, and this is an easy one to fix! There doesn’t have to be any soul searching, heavy therapy, or anything else.  

It’s a simple case of “do what you say you are going to do”!

So now – now what are you going to do?  Are you going to tell me that you are going to do something and then . . . well, only you will know what happens next.

Nikki is an Internal Auditor and Business Administration Specialist who can be contacted on 083 702 8849 or nikki@viljoenconsulting.co.za or www.viljoenconsulting.co.za