“Of course.”
“As a result of this, my experience and my training, I sometimes demonstrate less acumen in dealing with people. It has come to my attention that such might be the case with regard to this morning’s meeting, specifically my remarks to the senior executives, yourself included, concerning this audit. I hope you were not offended.”
This is almost a disappointment. Amy had been expecting a fight. It will be hard to get that fight going if Kurushima insists on being so polite, nearly as
reasonable
as Vernon Janasova.
“I’m from New York, Mr. Kurushima,” Amy says."I’m used to offensive people saying offensive things. But I did not conceive of you or anything you said this morning as being offensive.”
For a moment, as she pauses between one sentence and the next, deliberately, Kurushima’s eyes widen, but then the impassive mask returns."I had hoped that such would be the case, Ms. Berman,” Kurushima says."It was my intention to disseminate information in as clear a manner as possible. Perhaps I sought to say too much, to convey too many specifics, rather than elaborate in general terms the reasoning inherent in our audit methodology. What I am saying, Ms. Berman, is that perhaps I was too blunt.”
“Maybe I was blunt.”
Kurushima hesitates."It would be difficult for me to say, Ms. Berman. Certainly, you expressed you views very clearly. As Hurley-Cooper Laboratories is located in New York, I would naturally expect its executives to assume a Western style of management.”
Amy has little trouble imagining what Kurushima thinks of “Western-style” management. The same thing his superiors probably think. Hence, the audit."I see your point,” Amy replies."My point was that scientific research can be very sensitive to bureaucratic disruptions.”
“Indeed,” Kurushima says, “I did understand this very clearly, Ms. Berman. Please be assured that we will be making every effort to minimize any intrusions the audit plan may cause us to make. Further, I have instructed my staff to deal exclusively with Hurley-Cooper’s administrative and support staff, in so far as this is possible, so as to leave the scientists undisturbed.”
“I’m glad to hear it.” This really is turning out to be a disappointment, if Amy dares believe him. She has trouble doing that. She’s met too many Tokyo-bred execs who seemed deserving of the typical Streeter description of elves: six-faced and three-hearted. Impossible to know. Difficult if not impossible to predict. Dangerous to trust.
“Of course, this may have the unfortunate effect of placing a greater burden on the administrative and support staff."
"Mr. Kurushima,” Amy replies, definitely, “it’s always been my belief that the job of the administrative staff is to support the science staff. Hurley-Cooper is in the business of research. Everything else is secondary. Therefore, anything I can do to further the research is exactly what I should be doing. If my people and I have to work a little harder to prevent research being interrupted by this audit, then that’s exactly what we’re going to do.”
If Kurushima’s genuinely pleased to hear it, he gives no clue. He merely says, “Such views are very commendable, speaking as they do of the strategic goals of Hurley-Cooper, rather than the objectives of your specific areas of responsibility.”
“I’m glad you see it that way.”
“Indeed I do. And in fact this comes as no surprise to me. I am aware of your efforts to make Hurley-Cooper a more efficient organization. Here, I speak specifically of the Purchasing Department and purchasing procedures as these affect the research groups.”
“Oh?”
“With your permission, I would like to discuss certain matters concerning the Purchasing Department and its procedures.”
For a moment, Amy says nothing. They’ve been all around the world and exchanged any number of compliments, or near-compliments. Maybe now the gloves are actually coming off."Go ahead.”
“Typically, in KFK subsidiaries,” Kurushima says, “purchasing requests rise through the executive hierarchy. They originate with the group or department-level supervisor and are eventually validated by the division director or vice president.”
Amy nods quickly. She’s not hearing anything new."We’ve adopted a decentralized budgeting program in order to speed up the purchasing process, especially in regard to the research groups. The Resource Committee assigns each group a budget based on a variety of factors, including the likelihood of a particular group’s research eventually yielding a return on monies invested. From that point on, it’s largely up to the specific group leader to decide how his or her budget should be spent.”
“Might this decentralization be subject to abuses?”
“Any program can be abused. We have confidence in the integrity of our people.”
“I am sure your confidence is entirely justified. Certainly, I did not mean to imply that your purchasing system has been abused or that any employees of Hurley-Cooper are lacking in integrity. Please excuse me if you took this as my meaning.”
“I didn’t. Please go on.”
“Naturally, in my role as an auditor, it is my task to ask questions, and to seek answers, even where the answers may seem obvious or of trivial import. This is so our superiors can be assured that business is proceeding in a profitable and efficient manner.”
“I understand.”
“As regards the purchasing system, I would like to ask certain questions concerning the Metascience Group led by Dr. Liron Phalen. My preliminary inquiries have indicated that Dr. Phalen is the group director. It would seem then that all purchasing requests from this group should originate with Dr. Phalen, or be validated by him.”
Amy shakes her head."The Metascience Group is a special case. You’re correct. Technically, Dr. Phalen is the group director. As I mentioned this morning, he’s also a brilliant scientist and somewhat eccentric. He prefers to devote his time to research and we accord him the latitude to do it. Dr. Phalen’s chief assistant, Dr. Benjamin Hill, has been authorized by the senior executive board to originate purchasing requests on Dr. Phalen’s behalf.”
“In the normal course of business, who would countervalidate these requests by Dr. Hill?”
“That would depend on the value in nuyen of the request.”
“You, of course, do not countervalidate all requests personally.”
“That’s why we have purchasing agents.”
“Yes, most certainly, that is correct. However, it would appear, Ms. Berman, that the Vice President for Research does not countervalidate these requests either.”
An obvious point. Kurushima is apparently trying to make something out of nothing. Amy replies, “It’s a question of value. In a case where the request involves trivial sums, such as for office supplies, the purchasing req is validated by one of my purchasing agents and the VP for Research is simply informed of the request by memo. Where larger sums are involved, my chief purchasing agent or I myself will countervalidate.”
“Is it not true, Ms. Berman, that the VP for Research is out of the loop, so to speak, until the monies involved reach a figure in excess of a million nuyen?”
“No, that’s not true. The VP is informed every step of the way. The purchasing process is simply not kept waiting pending the VP’s validation.”
“In other words, if I understand you correctly, the purchasing process might be described as forward-looking. It continues ahead, presuming that validation will be given, where required, until such time as a senior executive rejects the purchasing request.”
That is a twisted way of looking at things and Amy does not like it. She replies, forcefully, “There are only two presumptions being made: one, that the Resource Committee knows what it’s doing in allocating the research budget, and, two, that the individual research group leaders know best how to spend the funds given them.”
“And yet, all of the group leaders do not themselves originate all purchase requests.”
“Didn’t we just discuss that?”
“Most certainly, Ms. Berman. However, from the standpoint of the auditor, this remains a point of concern. I am especially concerned in regard to the Metascience Research Group, because of the considerable sums of money allocated to that group.”
“I assume you’re not suggesting that Doctors Phalen or Hill have made any illicit use of funds.”
“Indeed I am not, Ms. Berman. Forgive me if I gave such an erroneous impression. My concern, rather, is whether such funds are being used in a manner that best reflects the objectives of Hurley-Cooper Laboratories. My concern is that the Metascience Group leader’s assistant rather than the group leader himself appears to be determining how funds will be spent.”
Amy forestalls an angry retort, then says, pointedly, “Dr. Hill is not merely an assistant. He’s a brilliant scientist in his own right. And he works side by side with Dr. Phalen.”
“I accept this, of course,” Kurushima says."I would assume this was the case or Dr. Hill would not be the group leader’s senior assistant. I would also assume that there are reasons why Dr. Phalen, rather than Dr. Hill, has charge of this group.”
Amy shakes her head. Kurushima is playing with words, and those words carry obvious implications."That is not a fair assessment. Dr. Phalen’s standing as a scientist is exceptional. He’s considered a genius, whereas most of our other science staff are merely brilliant. Were Dr. Phalen to leave Hurley-Cooper tomorrow, Dr. Hill would succeed him as director of the Metascience Group.”
“But Dr. Hill is not in fact in charge of that group.” Amy resists the urge to exclaim, and instead, asks, “Why are you making such a point of this?”
“It has come to my attention, Ms. Berman, that the Metascience Group consumes a significant portion of Hurley-Cooper’s research budget. I do not have detailed figures as of yet, but the Metascience portion of the overall budget appears to approach thirty percent. That is a very significant amount of money.”
Amy nods. Another obvious point. She replies with obvious points of her own."Metascience research is not cheap. Many of the devices used by the group have to be custom-designed and manufactured. And naturally the group makes extensive use of materials that are of an arcane nature and are therefore extremely expensive.”
“Yes, I see,” Kurushima says."Thank you, I understand. Allow me to explain, Ms. Berman, that as an auditor, it is part of my responsibility to assure my superiors that these monies are being allocated with all due care. The fact that the Metascience Group leader leaves his administrative responsibilities to his assistant is not necessarily a circumstance that will inspire my superiors with confidence.”
“I believe I already mentioned that the executive board of Hurley-Cooper has specifically authorized Dr. Hill to act on Dr. Phalen’s behalf.”
“Yes, certainly,” Kurushima replies."I am quite certain that the board was entirely justified in doing so. However, I am equally certain that the board has not seen fit to appoint Dr. Hill leader of the Metascience Group.”
“A few moments ago I asked you why you’re making such a point about this. I would like an answer to that question.”
“Yes, of course. Excuse me if I seem to belabor certain topics.” Kurushima consults his palmtop."A preliminary survey of certain purchasing records has brought certain matters to my attention.”
Apparently, the audit staff has carte blanche to investigate anything they want without asking permission of anyone. Obviously, Amy’s conversation with Vernon Janasova was a complete waste of time."Go on,” she replies.
“Several months ago, a purchase order originating with Dr. Hill was issued for an item, a certain appendage of a dragon. This appendage was valued at five hundred thousand nuyen.”
“May I see that?”
“Certainly.”
A glance at Kurushima’s palmtop refreshes her memory. This particular purchase order had struck her as odd when it crossed her desktop. Many things involving metascience research at least seem that way. That is probably because she is no scientist, and, certainly, no magician."There should be a supplemental report hypered to this purchase order which explains the need for this particular item. The ‘appendage’ referred to was a scale from the tail of a live dragon. As you can probably imagine, dragons are rather fond of their scales and are not generally inclined toward giving them away for nothing. It had to be purchased. Five hundred-kay was the price.”
“Was this the best price?”
“It was the only price. My chief purchasing agent investigated this req personally. Only one dragon of the few we could contact would even discuss the matter. Five hundred-kay was his price.”
“Do you know if this item was ever used?”
“That would be in the supplemental report.”
“I have examined this report, Ms. Berman, and see no indication that the item was ever used. This compels me to ask if perhaps the item was purchased prematurely. You would certainly agree that five hundred-kay nuyen is a considerable sum to invest before an item is actually needed."
"Obviously.”
“My preliminary inquiry has turned up several other items of a similar nature. Items purchased but apparently never used. Together, they amount to a fairly sizable investment of monies.”
“Give me a list. I’ll investigate the disposition.”
“Your willingness to cooperate is most appreciated, Ms. Berman. May I say that I have every expectation that by working together we will conclude this audit satisfactorily and on schedule.”