<p> The Single Audit Act (SAA) of 1984, as amended in 1996, encourages sound financial management by those who receive federal funds. Single audits are designed to help the federal government protect and safeguard federal funds by exercising proper oversight of non-federal entities&rsquo; expenditures of federal grant monies. Consistent with the provisions of the SAA, auditors function as chief agents of federal control to enhance accountability between the federal government and the nonfederal recipients of federal grant awards. Auditors&rsquo; reporting of single audit findings provides the opportunity to take actions that hold recipients of federal grant awards accountable for spending of federal funds. The study consisted of an examination of auditors&rsquo; perceptions, based on lived experiences, of how the reporting of single audit findings affects non-federal entities&rsquo; ability to receive federal grant awards subsequent to the issuance of single audit reports in accordance with the Office of Management and Budget&rsquo;s (OMB) Circular A-133 and Uniform Guidance. The researcher used qualitative research method and Moustakas&rsquo; transcendental phenomenology research design to purposefully select a sample of 20 certified public accountants with at least 3 years of experience in single audits from the population of licensed certified public accountants who performed single audits in the state of New Mexico and were approved by the New Mexico State Auditor Office as independent public accountants for governmental entities in New Mexico. The researcher used the modified Van Kaam analysis method to analyze data collected in the interviews of research participants. This study sought to understand how auditors experience the effectiveness of the SAA as an accountability mechanism for the federal government to oversee expenditures of federal grant awards by non-federal grantees and found that federal grant making agencies do not affect consequences to non-compliant recipients of federal grant awards in response to reported single audit findings. </p><p>

<p>Millennials are the fastest growing generational cohort to enter the professional workforce. The workplace is changing, and public sector leaders need tools to attract, motivate, and retain the talent to fill the void left by baby boomers who are retiring in massive numbers. Engaging employees has been shown to increase productivity, efficiency, morale, and retention, and millennials indicated that they need and want to be engaged within their organizations. This research study explores the topic of millennial employee engagement by conducting a qualitative study using phenomenology to understand how millennials define employee engagement, their lived experiences, and the antecedents that influence their level of employee engagement. Twenty local public sector accountants were interviewed and confirmed that a universal definition of employee engagement would remain elusive. Drawing on relevant literature, individual and organizational employee engagement antecedents were selected and analyzed to determine if there is an impact on millennial public sector accountants. This study revealed that millennial public sector accountants were most influenced by management support, work/life balance, professional growth and development, having a voice, and providing technical expertise in order to help their organization serve the greater good. When millennials perceive that they will receive a benefit from their organization, they will then reciprocate with increased commitment and productivity. The results of this study may enable public sector leaders to understand how to engage millennials to bring out their greatest potential, and in turn, organizations will have the tools and resources to meet their organizational goals and mission and to provide the highest level of services to their citizens. Keywords: Employee engagement, millennials, antecedents, management support, perceived supervisor support, social exchange theory, reciprocal relationship, accountants, public sector

This dissertation examines the organizational characteristics of support-level nongovernmental organizations (SNGOs). Described as the most important associational development of the twentieth century, SNGOs provide a link between two significant developments in management practice and theory. First is a call to extend management theory beyond its parochial roots and to redirect its focus toward cultural change and social justice. Second is an organizational revolution that is creating a global network of nongovernmental organizations. Examination of the characteristics of SNGOs offers opportunities to extend organizational theory into a new domain and to address issues of social justice, empowerment, and inclusion. The SNGOs considered in this research are nine Intermediary Funding Bodies (IFBs) included in the EU Peace Programme in Northern Ireland. The IFBs are an innovative mechanism for delivering EU funding directly to community organizations working to overcome conflict and division. Acting as intermediaries between the EU and community organizations on both sides of the prolonged conflict, the IFBs face a complex task of building bridges of peace in a turbulent and hostile environment. Q-methodology is used to explore the characteristics of the IFBs. More than thirty semi-structured interviews were conducted in Northern Ireland, and twenty-nine Q-sorts were completed by IFB staff and management. This data was analyzed using qualitative methods and factor analysis. Results are presented separately for the qualitative analysis of the interview data and the factor analysis of the Q-sort data. An additional chapter discusses and summarizes the combined findings. The results show the main factor determining organizational processes is the need to respond in two directions—upwards to funding agencies and downwards to community groups. This produces contradictory demands that are imported into the organizations as a set of internal tensions—legitimacy vs. independence, planning vs. responsiveness, control vs. autonomy, and accountability vs. flexibility. Different structures and capabilities have been developed by the IFBs to maintain organizational unity and integrity in response to these tensions. Four organization types are identified by the factor analysis. The characteristics of these types are discussed and it is argued that they represent different means for managing external tensions and maintaining internal control.

<p> This exploratory, sequential, mixed methods study examined the conditions and approaches of public sector leaders who cultivate committed, productive public sector Millennial employees and determine the extent to which these conditions reflect leadership agility. Leadership agility is the ability to lead effectively in times of rapid change, uncertainty, and mounting complexity and when success requires consideration of multiple views and priorities. A total of 81 leaders and Millennials from across three levels of government were involved in the study. Phase 1 consisted of an online questionnaire of leaders who manage Millennial direct reports and Millennials in the public sector to measure managers&rsquo; leadership actions and their effect on Millennial subordinates&rsquo; organizational commitment and productivity. Phase 2 involved a focus group of managers and a focus group of Millennials to discuss and interpret the survey results. Study findings indicated that the public sector leaders who participated in this study regularly demonstrated the 18 leadership behaviors measured, although both leaders and Millennials wanted leaders to practice these behaviors more frequently. All 18 behaviors were believed to enhance Millennials&rsquo; organizational commitment and productivity. Participants reported they would like public sector leaders to increase their expert leadership by becoming highly competent. Additionally, participants reported that agile leadership behaviors have a significant impact on Millennials&rsquo; organizational commitment and productivity. These findings suggest that public sector leaders should develop their abilities to demonstrate expert, achiever, catalyst, and co-creator leadership and organizations should define performance standards that correspond to these traits. Additionally, leaders are advised to strengthen their leadership competence and better communicate their vision and be consistent in carrying and pointing out how the organization is meeting its goals. Regarding their direct interactions with Millennials, leaders need to (a) ensure they are readily and regularly accessible to their Millennial direct reports and (b) cultivate their willingness and tactics for welcoming their staff members&rsquo; personal and professional aspects.</p>

<p> Interpersonal trust between coworkers remained understudied, despite the critical role of trust in public administration. The specific problem was federal government leaders cannot manage employee behaviors and organizational characteristics that shape peer coworker trust and distrust. The purpose of the qualitative exploratory single case study was to explore federal employee experiences to discover peer coworker behaviors and organizational characteristics that shape peer coworker trust. Mayer and colleagues&rsquo; model of trust and organizational citizenship behavior theory provided a two-part theoretical framework for conceptualizing peer coworker trust. Data were collected from federal employees assigned to a Washington, D.C. duty location via semi-structured interviews as well as documents and physical artifacts. The researcher used NVivo 11&reg; to assist with managing, organizing, coding, and analyzing data. Data analysis resulted in 16 themes that shape peer coworker trust. Six main themes, including (1) transparent persona, (2) Machiavellian tactics, (3) remorse, (4) recognition programs, (5) supportive management, and (6) social interaction, were used to answer the two research questions. Research results unveiled peer coworker behaviors and organizational characteristics that shape peer coworker trust that leaders may use to manage peer coworker trust. Leaders who encourage transparent behaviors, discourage and denounce Machiavellian tactics, and encourage employees to demonstrate remorse after a coworker experiences distrust in them, may nurture peer coworker trust. At the organizational level, leaders who use recognition programs, provide supportive management, and foster social interaction may cultivate peer coworker trust. Fostering peer coworker trust may enhance employee engagement, which may lead to improved results-oriented cultures.</p>

<p> Existing research indicates that employee engagement is tied to positive organizational outcomes, like higher productivity and lower workforce attrition. Research also indicates the supervisors&rsquo; performance is a key element in improving the employees&rsquo; levels of engagement. Within the Federal government, there is a wide range of measured employee engagement. Given the importance of employee engagement, the key role of the supervisor, and the range of federal employee engagement, this mixed methods research was designed to identify promising practices from three agencies noted for their work in employee engagement between 2013&ndash;2016. There were three research questions. 1. Which large federal agencies&rsquo; survey responses in the Federal Employee Viewpoint Survey (FEVS) showed marked improvement in employee engagement and the performance of their first-level supervisors as measured between 2013 and 2016? 2. For those large federal agencies that were able to improve their employee engagement over the period 2013 to 2016, along with a large agency with consistently high engagement, what changes have they made in the areas of selection, development, guidance and support, and accountability for first-level supervisors? 3. Is there a correlation between the supervisors&rsquo; view of their agencies in those four areas, as reflected in the Merit System Protection Board&rsquo;s (MSPB) Merit Principles Survey Path L data, and the agencies&rsquo; employee engagement as evidenced by the established FEVS indices? </p><p> Through analysis of FEVS data, the Department of Labor, the National Aeronautics and Space Administration, and the Department of Housing and Urban Development, were identified as large agencies with unusually positive results in employee engagement. Qualitative interviews, and the examination of statements by senior agency representatives, provided data regarding agency initiatives related to the improvements in the Office of Personnel Management&rsquo;s Federal Employee Viewpoint Survey (FEVS) engagement indices. Additionally, the quantitative portion of this research identified specific areas of correlation between the views of supervisors at 20 large agencies using the Merit System Protection Board&rsquo;s 2016 Merit Principles Survey (MPS) Path L data, and employee engagement indices based on FEVS results from that same year. </p><p> Analysis of the quantitative data revealed numerous instances of statistically significant correlation between supervisors&rsquo; views expressed in the MPS data and the FEVS engagement indices. Composite variables were designed using the findings from the qualitative research and the identified correlations related to major initiatives. Linear regression of a model using three of these composite variables based on supervisors&rsquo; MPS responses, explained nearly 80 percent of the variation in FEVS employee engagement scores among the 20 large agencies in both the FEVS and MPS databases. Using both the rich understanding from the qualitative research, and the identified relationships from the quantitative results, recommendations for a process to address employee engagement in general, and numerous specific initiatives, focused on supervisors, are provided for consideration and further research.</p><p>

<p> Research has shown that the United States governments have spent a considerable amount of human and financial resources on transformational leadership initiatives, aimed at improving outcomes within the federal, state and local governments. Transformational leadership holds the answers to those seeking to develop and foster effective leadership traits that are common and valued in public sector organizations. Research has also shown that the concepts of transformational leadership are among the most popular and current approaches to understand effective leadership in organizations. This quantitative study is an attempt to compare the perception of transformational leadership traits from middle-level managers and supervisors across the three levels of government in the United States. The study used Avolio &amp; Bass Multifactor Leadership Questionnaire Form 5X (MLQ) to assess the perceived transformational leadership traits demonstrated by leaders within the federal, state and local government. Transformational leadership comprises five dimensions, which are idealized influence attributes, idealized influence behavior, inspirational motivation, intellectual stimulation, and individualized consideration. A total of 725 employees from federal, state and local government participated in the study. The hypotheses for the study were tested using analysis of variance (ANOVA). The study concluded that while there was no significant difference in the perceived transformational traits among the three levels of government in the United States, the results also indicated that there is need for a higher level of transformational leadership practices across the three levels of government in the United States. </p>

<p> This quantitative research was conducted to identify and examine what variables contributed to Kentucky Medicaid Region Three physicians&rsquo; experience of policy alienation (PA) and subsequently influenced their willingness to implement Kentucky&rsquo;s 2013 Medicaid policy strategies (WI). This research was a modification and expansion of the original study of policy alienation (PA) conducted by Tummers (2012a) testing the concept on another segment of healthcare professionals (Medicaid participating physicians) in Kentucky. Giddens&rsquo; structuration theory (1984) provided the theoretical foundation for this study. Findings indicated top down and bottom up (&ldquo;street-level&rdquo;) structural and material constraints influenced physician willingness to implement. Results supported all hypotheses and were consistent with the previous findings of Tummers (2012a). Finding in regards to physicians, what needs to be considered in the strategic management of Medicaid policy change are: 1. The influence of personalities, 2. The often unique aspects of Medicaid policies, 3. The often changing healthcare environment in which the policy is developed and implemented, and 4. Those unforeseen events that occur often disrupting even the best thought out strategies. Policy developers need to tailor and adjust strategies for policy implementation at each level of the hierarchy, acknowledging and recognizing a combination of factors influence successful policy strategy implementation and realizing strategies with the goal of instituting behavioral change at the &ldquo;street-level&rdquo; may not be effective in all regions. </p>

<p> Research on the relationship between policing and homeland security has focused on issues associated with the gathering of information related to potential acts of terror such as crime mapping and environmental design such as CompStat, intelligence-gathering activities and methodologies, and effective reporting methods. However, there seems to be insufficient research focusing on methodologies and systems leading to the &ldquo;natural&rdquo; sharing of information that can be converted into actionable intelligence between law enforcement and faith-based organizations such as the Muslim-American community. This research considers an organized cultural competency program of sharing and community-building between local police and a specific faith-based community, in which the emphasis is on an overall cultural shift where all members of the agency and community have the opportunity to interact outside of their regular duty-related interactions; such as, patrol functions, responding to emergencies, and the enforcement of ordinances and laws. By implementing a long-term, interactive program facilitated by a cultural competency committee, based on feasible activities, it would appear that closer, personal relationships develop where police and community members get to &ldquo;know each other,&rdquo; rather than attempting to reactively &ldquo;deal&rdquo; with each other when placed in an incident or unexpected interaction. By implementing a program that has all members of law enforcement and congregants taking part, and evaluating the interaction on a regular basis, community leaders and their constituents become more trustful and informed when an incident does occur. </p><p> In this study, the Executive Community Outreach Program (ECOP) is implemented with the South Brunswick Police Department and Islamic Society of Central Jersey under the guidance of a representative Cultural Competency Committee. An effective program serves to develop effective relationships that lead to greater information-sharing and the identification of potential threats and vulnerabilities, as well as a stronger and closer community. Based on the research, an organized process by which local law enforcement and the Muslim community may develop effective relationships in order to share information would seem to be a prudent course of inquiry</p>

<p> The release of a toxic chemical into the drinking water near Charleston, West Virginia, early in 2014 brought national attention to yet another toxic chemical incident. When local and state officials announced their ignorance of the potential health hazards associated with the particular chemical, it raised questions about the functionality of the Kanawha Putnam Emergency Planning Committee, a Local Emergency Planning Committee (LEPC) created as a result of the Emergency Planning and Community Right to Know Act of 1986 (EPCRA). Local officials&rsquo; lack of awareness was particularly curious, because that very same county was the site of the Union Carbide chemical leak that stimulated Congress to create and pass the EPCRA. In the post-9/11 homeland security environment, knowing of the existence of a hazard plan &ndash; particularly in a community where an incident has occurred &ndash; would seem to be of paramount concern. In addition, considering the community right-to-know provisions of the EPCRA, what are the policies for the release of the sensitive information to the public in a post-9/11 world? </p><p> A review of the literature produced no current research on LEPCs related to either functionality or to release of hazardous chemical information to the community. The most recent survey was conducted by the Environmental Protection Agency in 2008. Peer-reviewed scholarly research has not been published since 2001. It was determined that a survey instrument was necessary to determine the impact of the events of 9/11 on the functionality of LEPCs, and on their policies governing the release of hazardous chemical information to the public. </p><p> An instrument was developed using a combination of questions derived from the review of literature about prior inquiries into LEPCs or release of information in the wake of 9/11, standard research methodology and questions were adapted from the 1999 and 2008 National LEPC surveys. The instrument&rsquo;s content was validated by a jury of experts, revised, and pretested with 26 LEPC leaders from two states. The data was analyzed for internal correlation (consistency) using Cronbach&rsquo;s &alpha;. The Cronbach&rsquo;s &alpha; was recorded as .834, indicating strong reliability for the 17 scaled items of the 29 total questions. </p><p> Preliminary data from the pretest suggested that the events of 9/11 did not have a statistically significant impact on the functionality of LEPCs, but did result in major measurable changes in the policies related to the release of sensitive hazardous chemical information to the public. Further validation and refinement of the instrument is necessary before wider usage. The information gathered is valuable, however, as it can guide policymakers concerning the efficacy of current legislation, regulations, and policy. It can also inform them if legislation, regulations, and/or policy require modification to ensure the intent of the original legislation (EPCRA) is being met.</p>