Command

The moment you take command you are responsible for everything under your power.

Even the things your predecessor fucked up for you.

The important thing to note is it happens in an instant.  Before that instant you are not responsible for anything and after it you are responsible for everything.

In most systems there are methods of making sure you don't inherit a mess you don't deserve, like actually doing a 100% physical count of everything you're signing for...  Or spending more than a year complaining how bad the person who has the job now is doing and claiming you're a much better choice, ELECT ME!

Until inauguration day you can rightly blame your predecessor.  You get some slack if things are not getting better quickly if they were really messed up when you took office, but that doesn't change the fact that IT IS YOUR MESS NOW.  You might not have made the mess, but you are responsible for fixing it and it simply doesn't matter who made it.

The scariest part of command is the "everything under your power" part.  In a large enough organization there will be people doing things you never, ever, see.  Things you would never allow them to do if you COULD see them and you are responsible for their actions as if you had done them.

Your response to the discovery of wrong doing is very important.  The timeline of your awareness of the problem is equally important.

Again, claiming that your predecessor allowed such things is irrelevant.  Especially if you were brought on to fix the mess they made.  YOU are in command NOW and it's up to YOU to correct the situation or be replaced by someone who will.

PS: Elected officials, when you campaign you are demanding the job, therefore you can't inherit it.  You bought it broken, you can't complain that it is broken when you got it.