I was recently discussing with a colleague what differentiates our various clients. While each of them is undergoing improvement in some form, it is clear that some Offices of Finance perform significantly better than others. The basic difference often lies in their operations. Some run smoothly, with a quiet calm, timely submitted reports, and no finger-pointing; others are a chaotic mess, with deadlines always overdue, high turnover, and dirty mugs scattered around, half full of cold, bad coffee.