The Operations level consists of the executive director, chief financial officer, and senior department heads. This has been illustrated in the image below.

Hierarchy

• Management information is used primarily by the executive director, chief financial officer, and senior department heads.
• These managers need information on the use of resources and whether or not resources are being used as planned. Financial reports and activity reports that compare actual performance with budgets and annual objectives fulfil this need.
• Decision makers need management information to maintain control of the institution’s activities and performance. Thus they monitor monthly portfolio quality reports, for example, so that they can react to any warning signs in the reports.
• Management information focuses on the medium term, from three months to a year.
• Branch managers need a full understanding of activities in their branch office, but should not be overwhelmed by details. They do need to stay informed about delinquency problems—for specific loans, for each loan officer, and for the branch.
• The list of reports for managers assumes a small to medium-size branch whose manager is responsible for the loan portfolio and savings activity. If there are middle management staffs to assume these responsibilities, the reporting will be divided up accordingly.
• Regional managers, responsible for several branches, have no need for information on specific accounts and would receive a subset of the reports.
• Branch managers are often responsible for the overall financial performance of their branch. Thus they will be given branch-level financial statements in addition to the savings and loan portfolio reports used by field staff.
• Examples of Reports for branch and regional managers